Corporate Social Responsibility Reporting Quality

Question: Discuss about the Corporate Social Responsibility Reporting Quality. Answer: Introduction The following assignment presents the critical analysis on the research article Half a Defence of Positive Accounting Research penned by Paul V. Dunmore. The article primarily states and considers research on positive accounting aiming on development of casual explanations of individual behavior to set accounting other than the existing PAT accounting. The significant argument contended by Paul V. Dunmore in the article constitutes the broader concept of positive accounting rather than only specific accounting theory. The critical analysis of the article includes the identification of authors primary argument involves clear significance in the present accounting situation along with the identification of significant limitations of the article. Summary of the article Considering the above statements, the present article focuses on the positive accounting theory. While conducting and presenting the research the writer has stated that the theory of positive accounting and positive researches are different from each other. Further, Paul V. Dunmore contended that in the present situation, many researches on accounting does not constitute the positive accounting research and involves the critical problem on construction of theoretical models to test the numerical values (Aryee et al. 2015). As per the authors view, research is considered as positive research if the same has been done with the appropriate observation along with the theories test to constitute accounting models. Besides, the accounting researches in current study observations and test of theories are being avoided that became the primary reason behind the accounting researches deception (Miller and Skinner 2015). For the purpose of stating the clear understanding of positive research, the author described the normal science concept presented by Kuhn. Similarly, Dunmore also highlighted and explained the research on positive accounting as an intellectual project that is based on science that includes the identification of cause and effect relationship among different variables of research. Accordingly, it can be stated that the present article has been prepared to provide the appropriate concept of positive accounting as well as positive research along with the appropriate validation (Wilkinson and Durden 2015). Besides, the analysis and description in the research article assists in understanding the potential differences between the current research on positive accounting and actual research on positive accounting. The probable theories have been prepared to clarify the problem areas in the present accounting researches and clarification on the scientific knowledge on epistemology and ontolo gy. Research questions The present research article covers the significant four hypotheses based on the literature of the research article. The present hypotheses contain the assumption of the author about the world that is beyond the reach of human beings therefore, they can comprehend the events of the world by placing their observation (Christensen et al. 2015). The following hypotheses in the present study are based on the literature of positive research or on the basis of positive theory. Moreover, the present hypotheses focus on the positive research observation that has been recognized in the articles literature review and provides the scope and direction for subject research on positive accounting. However, the presentation of hypothesis in the current article has influenced the researcher to consider and observe the probable loopholes in the current research practices on the positive accounting. On the contrary, hypotheses of the research article highlighted the observation with respect to the identification of importance on the positive accounting models during the research. Considering the hypotheses of the research article, it has been observed that each of the hypotheses has been resulted from the literature along with the theoretical framework of the research article. Considering the theoretical framework along with the literature study, identification of actual concept of positive research along with the scientific ontology and epistemology has been developed (Power and Gendron 2015). Similarly, the concept of scientific ontology and epistemology as well as the concept of positive research provides control to the author of research article in order to set the requisite hypotheses considering the real observation of the human behavior in accounting process. Hence, it can be considered that the literature of the study or theoretical framework in the article covers the po sitive research concept along with the scientific concept on ontology and epistemology. Both the concepts provide better knowledge and understanding on the research content to set the concerned hypotheses in terms of positive accounting (Hopper and Bui 2016). Theoretical framework The theoretical framework of the present research article provided the discussion and analysis on the theory of positive accounting that primarily focused on the theory of agency in the specific area of accounting. While reviewing the theoretical framework and literature in the article, Paul V. Dunmore identified the relationship between the principal and agent of the business organization is largely dependent on the appropriate observation of the accounting theory. The investors or principal of the business organization considers the performance of the business agents along with the organizational management while taking the required business decisions (Ruch and Taylor 2015). However, it is essential to observe the proposed business decisions or steps in business activities in view of the potential performance of the organization. Accordingly, it is important to consider the accounting research in the organization through appropriate examination as suggested by the concept of positi ve research. However, the author also identified the differences in the positive accounting research and positive researches in terms of article literature. It has been stated that the positive research should be conducted in accordance with the rational investigation or detailed enquiry. During the early period, many researchers evade the rational investigation while in the present days also many researchers are avoiding the balanced investigation (Michelon, Pilonato and Ricceri 2015). In the earlier investigation method, people believed the influence of unworldly power since they did not examine the actual concepts and did not test the old theories. In the present era, several positive theories have been identified i.e. stakeholder theory or legitimacy theory. Further, it has been recognized the positive accounting theory focused on the connection between people and organizations indicating the biasness in the positive research article. The positive accounting concept in the theoretical framework of the article stated the research on human behavior within the set of accounting theory. Similarly, article literature review identified the qualitative positive research while many people believed that the positive research could be done in the quantitative manner (Cooper 2015). Moreover, the literature review reflected various areas of science with respect to positive research as qualitative nature like geology, botany and zoology stating that positive and quantitative researches are not same. The significance and limitations of the article The present article provides critical understanding in the accounting area of the research mentioning the meaning of positive research. The presentation assists the knowledge on problems of previous research study to improve the research study in the future years. Moreover, the article covered the detailed information and explanations that helps the researchers to test the existing theories in order to achieve the purpose appropriately. One of the primary limitations of the article is the methodology of the research that has been done on the basis of exploratory research design that is difficult to implement (Watson 2015). On the contrary, it requires several quantitative data to analyze and evaluate different test of the theoretical models. Moreover, the author of the research article did not use the requisite quantitative data along with the information for the purpose of hypotheses tests. Another limitation involved in the article is the involvement of qualitative research that st ates the high probability of biasness in the research article along with the lack of appropriate evidence to support the articled argument (Tappura et al. 2015). As a matter of significance, the research article emphasize the problems on positive accounting theory that may not be in accordance with the general trends of human behavior to follow the accounting models. Additionally, in view of the evolutionary perspective, the article presented the predictable ways involving the social life and successful food- gathering required for survival of human beings (Coad, Jack and Kholeif 2015). Further, as an advantage to the evolutionary studies, the article provides different pattern in the effective manner to consider several opportunities over the assigned risk. In view of the qualitative positive research, the research article presented the distinct purpose by gathering developed data in preliminary understanding of certain research phenomenon. The significance of the research article included the adoption of strategic- systems approach to determine the adoption of employment of self-technologies as per the description of the situation. This sys tem assisted the author to present the understanding of competing predictions along with the accepted practice of coding for the purpose of interview and other theoretical situations (Nurunnabi 2015). Moreover, the conclusion of the article has been categorized in accordance with the detailed observation and examination of the theories. Further, the researcher of the article had examined the hypotheses as well as the theories by following the appropriate observation that specifies the conclusion in order to justify with the help of given methodology. It can be said that the research could have done in an easier way if the research design would have been followed in the descriptive manner in accordance with the theory of positivism (Lu, Abeysekera and Cortese 2015). Therefore, the present research article provided the detailed concept of positive accounting research including certain limitations reducing the effectiveness of the research. Conclusion Considering the critical review of the present article, it can be concluded that the findings and discussion of the theory provided clear understanding for the actual significance of positive research. Additionally, the article indicated the differences between the positive accounting research and positive research stating the clear description of test models of accounting. The research of the given article mentioned the concept and knowledge of the agency theory of accounting that was derived with the study of positivism or research on positive accounting. Further, the critical review or analysis identified that actual behavior of human beings in the positive accounting research in the setting of particular accounting. The above- mentioned analysis on the article specified the detailed identification of the possible reasons for the biasness in the positive accounting research. It has been considered that the present research model in the earlier days was not enhanced as per the appropriate examination and verification that affected the research biasness. Similarly, elimination of qualitative research in the research theory of accounting and positive accounting research also affected the biasness of the article and concerned researches. Besides, the critical review of the article, certain limitations has been identified with respect to the utility of the different research theory because of the use of critical exploratory research methodology. 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