Saturday, May 23, 2020
Sample details Pages: 7 Words: 2172 Downloads: 10 Date added: 2018/12/29 Category History Essay Type Research paper Level High school Tags: African American Essay Human Rights Essay Racial Discrimination Essay Slavery Essay Did you like this example? Introduction Slavery is defined as a situation where an individual or more persons have complete authority and control over another person(s), presuming the slave ownership as personal property thus enacting labor and services from them. Slavery historic timeline dates back in 1619 when the ditch brought the first African slaves in the state of Virginia to help in crop production especially the in tobacco production. The slaves were mainly sourced from African continent and transported to North America as contracted servants who were to be at the service of their masters for a confined period of seven years. DonÃ¢â¬â¢t waste time! Our writers will create an original "Slavery Research Paper" essay for you Create order Slavery was highly practiced during the 17th and 18th century where the colonialists used the African Americans in building the new United States economy. Within the restrictions of their new homes, the slaves were barred from ever seeing their families again, and it was a requirement for them to perform heavy duties to their masters who imposed cruelty to them since they assumed that the slaves had no right. The technological advancement in the 18th century like the invention of cotton gin in 1793 made slavery to be practiced more especially in the Southern economy. There was a bloody civil war in the mid-19th century caused by different in opinions in the issue about slavery by the abolition movements in the Northern America, making the nation to divide into two sections, the South and The North. The Northerners were campaigning for the abolition of slavery while the Southerners led by politicians such as Calhoun were supporting slavery. The issue n slavery was finally won by the Northern Union leading to approximately four million slaves being freed, although the legacy brought about by slavery has continually influenced the American history many years later after the emancipation. During the 17th century, the European settlers who had moved to the new North American colonies turned to African slaves as a means of cheap and affordable labor. This was the foundation of slavery in the United States of America history. A Dutch ship carrying African slaves arrived at the port of Jamestown in Virginia in 1619 (Austin, 2008). After the incident, slavery became extensive throughout the US nation. In the century that followed, it is estimated that between six to seven million slaves from Africa were exported to the new colonies (OConnell, 2012). The invention of cotton gin in 1793 is another foundation of slavery in the American history (Goyal, 2014). After a period of a reduced demand in slaves due to the depletion of tobacco land, there was a mechanization of textile industry in England resulting to high demand for American cotton (Goyal, 2014). Cotton production was limited by the difficulty to extract seeds from the raw cotton crop by use of hands. Fortunately a school teacher by the name Eli Whitney invented the cotton gin-a simple machine that assisted the farmers to efficiently remove seeds from the raw cotton (Goyal, 2014). With the cotton gin the farmers in the southern part of America were able to cultivate short-staple cotton on a wide scale variety in the mainland areas. This led to the development of large Deep South areas as a cotton country in the 19th century (Goyal, 2014). The cotton gins required a lot of labor thus led to the increase in demand of slaves in the south. Just like rice, tobacco cultivation wa s also labor intensive. According to the population report in 1720, South Carolina had about 65% of the population consisting of slaves. The slaves were used by the planters in the cultivation of commodity crops. In the period around the 17th and 18th century, African Americans slaves were mainly working on large-scale plantations of indigo, rice and tobacco, and were mainly based in the Southern coast (OConnell, 2012).The dependency on slavery was almost becoming of no importance after the American Revolution took place, mainly in the North who linked their oppression by the English settlers to the African American slavery thus called for the abolition of slavery (OConnell, 2012).The southerners on the other hand opted for a shift in the agricultural activities from small scale to large scale cultivation. This led to the increase in demand while there was also a different in opinion in the Union with the North states standing against slavery while the south states supporting slavery. The United States constitution took effect in 1789 including multiple provisions that regard slavery. The section 9 article 1 of the constitution forbade the US federal government from banning slave importation before 1808 (Austin, 2008). To protect slavery, the delegates approved another section of the law which prohibited the freeing of slaves who had fled other states and required them to be returned to the chattel owners of the property. James Madison of Virginia then negotiated Section 2 of Article 1 that specified other persons to be included in the states total free population, at a rating of three fifth of their overall number so as to establish the official population of the states for the purpose of federal taxation and appointments in the congress (Austin, 2008). The political power of the Southern representative was then strengthened by the slavery afforded in the constitution since three-fifth of the slave population (non-voting citizens) was counted during the appoint ments in the congress. In addition to the slave laws, the Southern economy was the nerve of the American economy. Prominent slaveholder political figures and commodity crop had a great political and economic influence in the United States. Between the 72 year period of the election of President Abraham Lincoln and George Washington, the president of the United States was a slaveholder (Austin, 2008). Between the same periods too there was no person elected for a second term who was not a slaveholder. This impacted the increased in power in congress for the southern states thus affecting the national legislation and policies. The slaveholders were dominant in the United States Presidency and the congressional delegation for over 50 years (Austin, 2008). Over one third of the population in the south constituted of slaves. Most of the slaves lived on small plantations or large firms with many masters owning less than 50 slaves (Austin, 2008). The planters aimed at making the slaves to depend on them completely and used the restrictive codes system to govern the life among the slaves. The movement of the slaves was restricted and their masters prohibited them from learning how to read and write. Many masters rewarded obedient slaves with favors while those who rebelled were cruelly punished. Many slave women were used by their masters for sexual liberties. To keep the slaves divided and unlikely to rebel, the masters used a strict hierarchy among them ranging from house girls who were privileged, to the skilled artisans down to the field hands (OConnell, 2012).Slaves were allowed to marry even though their marriages had no legal basis. Most of the slaves raised big families but could be separated by their masters through slave sale or removal. Slaver rebellions were conducted from time to time. The most noteworthy slavery revolt took place in the later months of 1883 and was under the leadership of Nat Turner in Southampton region, Virginia State. Turner organized a group of people who included about seventy-five blacks and conducted raids that saw close to sixty white slave owners being murdered under cold blood in just a span of months (Adadevoh, 2016). Unfortunately, they white militia overwhelmed them. As a result of Turners revolt, slavery codes were tightened in the South in order to limit their access to education and movement. After Turners revolt, an abolition movement rose in the North. It was led by free blacks and whites from the North who were against the institution of slavery. Most members of the abolition movement argued that slavery was a sin, regressive and made no sense to the contribution of the American economy. In the early 1780s, the northerners helped some slaves escape from the south. Between the 1830s to 1860s periods, there was a rise in slave abolition movements which gained strength especially in the northern part of the United States. Led by white supporters like William Lloyd who was the founder of the newspaper the Liberator and free blacks like Harries Stowe the puablisher of the anti-slavery novelUncle Toms Cabin (1850). Many abolitionists based their activism on religion, believing that slavery is a sin; some abolitionists based their arguments on a non-religiousfree labor holding that slaveholding was inefficient, regressive and made very little sense in the American economy. Free blacks and northerners who supported antislavery had begun assisting the fugitive slaves to escape from the plantations in the south to the north via loose safe house networks as early as the year 1780. In the 1830, the practice which was known as Underground Railroad was widely used and even though there is a wide variation in estimates, it may have assisted between 40,000 to 100,000 slaves to get their freedoms (Adadevoh, 2016). The Underground Railroad success led to the spread of abolitionists in the north. It undoubtedly created tension between the northerners and the southerners with the slaveholders in the south being worried of their northern counterparts intention of defeating the slavery that sustained them. In the first half of the 19th century there was an explosive growth in America and the westward expansion. This would provide a bigger stage for the growing slavery conflict in America and the future expansion or limitation of the slavery act. In 1820, there was a heated debate over the right to restrict slavery by the federal government which ended up in compromise. In 1850, a tiny compromise was negotiated and this resolved the territorial questions that were won during the War in Mexico (Austin, 2008). In 1960 the republican candidate Abraham Lincoln was elected as president of the United States. This would lead to the south reaching a breaking point after more than seven states joined to form the Confederate States of America within the first three months. Another four states would later join after the beginning of the civil war (1861-1865). Though Lincoln had already established his antislavery views, the central aim of his union shifted from abolishment of slavery to the unification and preservation of the United States nation (Austin, 2008). Abolition war was considered later due to the growing of anti-slavery sentiments especially in the North, military necessities, and the self-emancipation of the many African Americans who fled enslavement due to the union troops sweeping through region. Lincoln then declared that the slaves within the states or regions that rebelled slavery shall be free thenceforth and forevermore. Slavery has left a lot of legacy in the contemporary society as well as the history of America. In the 13th Amendment, slavery was completely abolished (Ocon, 2012). Former slaves received equal rights of citizenship as the whites but then it became difficult for them to gain status and recognition in the US. Actually, all slavery has done is change the way in which it comes. In the modern US, the blacks are segregated and disadvantaged. The American culture is institutionalized by racism. As a result of this racism, the blacks have fewer opportunities to education and even lucrative businesses (Ocon, 2012). This has created an economic gap between the whites and blacks in the US. The blacks are poorer while the majority of the white is extremely rich. In other word slavery still exists in the current US but using another title? For instance, child labor and selling of women into other countries for domestic chores as cleaning cooking is in itself a form of slavery. Conclusion American slavery began in the year 1619 when the Dutch imported Africans to the state of Virginia to act as workers in the huge cotton and tobacco plantations. With the cotton gin being invented to improve the production of cotton, an increase in demand for cheap labor to operate the cotton gins led to the increase in slavery. The colonialists in the south also led to more slavery since they needed more laborious to work in their firms. The Abolition movement, western expansion, differing opinions a self-emancipation led to a bloody civil war. The north and South states had different opinions regarding the issue of slavery. Slavery still has a legacy in the contemporary society. It still exists to date only that it comes with a different title. In the culture of US, there is a high rate of racism where the Blacks are disadvantaged and are not to as many opportunities as the whites. This has created a huge economic gap. In other nations child, labor and selling off their female abroad is also a form of slavery. References: Goyal, Y. (2014). African atrocity, American humanity: slavery and its transnational afterlives. Research in African Literatures, 45(3), 48-71. OConnell, H. A. (2012). The impact of slavery on racial inequality in poverty in the contemporary US South. Social Forces, 90(3), 713-734. Seetah, K., Birch, T., Calaon, D., aval, S. (2017). Colonial iron in context: the Trianon slave shackle from Mauritius. Archaeological and Anthropological Sciences, 9(3), 419-430. Austin, G. (2008). The reversal of fortunethesis and the compression of history: Perspectives from African and comparative economic history. Journal of international development, 20(8), 996-1027. Adadevoh, D. (2016). Impact of slavery on society today. Slavery and Abolition, 24(2), 51-68.
Tuesday, May 12, 2020
In TodayÃ¢â¬â¢s Society we are dealing with things such as racism, wrongful incarceration, policy brutality and many more. Police Brutality is when excessive force is used by a police officer. In todayÃ¢â¬â¢s time it has become not just excessive but deadly. The issues that really needs to be up for discussion is the innocent lives that are being taken due to the way officers are treating our citizens. In the early dayÃ¢â¬â¢s police brutality applied to poor labor workers meaning black slaves. This is what I believe happened during the Memphis Race Riot. In 1866 Memphis, Tennessee was exposed to the worst racist hassle in history. There was a total number of forty-six blacks and two whites died during the hassle. More than 80 people were injured, hundreds were robbed, a total of five women raped, homes of ninety-one individuals were burned, homes and churches were burned and destroyed, and almost seventeen thousand dollarsÃ¢â¬â¢ of federal property was destroyed. Hundreds of African Americans were jailed, and mostly the emancipated slaves left town until the convulsion was over. It was said that for three days straight that white cliques which included police officers, fire fighters, and some capitalists, attacked the camps and neighborhoods of emancipated slaves. You may ask well, what caused this Mob Violence? Why were there more African Americans killed then Whites? It is said that the reason that the riot broke out in Memphis was because there was distress when some white citizens ofShow MoreRelatedRacial Issues Of Kill A Mockingbird By Harper Lee1321 Words Ã |Ã 6 Pagesracial discrimination. Harper Lee wrote this book, To Kill a Mockingbird, in light of a little girl growing up during this time period and seeing the world through her eyes. Harper Lee included the Tom Robinson case to let readers comprehend the extent of racial issues during this time. A reader s mind is constantly thinking while reading, whether it is trying to solve a mystery, guess what will happen next, or to just process the current information on the page. Reading the Tom Robinson case may createRead MoreThe End Of The Civil War3494 Words Ã |Ã 14 Pagesone of the most awful part of American History, an act of racial discrimination. Why is it racist? Well, it is simply because only dark skinned people were considered slaves. We all know it happened, but when and how did it ended? It ended after the civil war, when people started fighting that people in all race are equal and slavery is very inhuman. People started rebelling and passing bills to end it, and that is when the Civil war started. One major part of the American History was the Civil warRead MoreEssay The Life and Achievemets of Ida B. Wells2601 Words Ã |Ã 11 PagesAfter the Civil War, blacks were provided with rights they probably never dreamed of having during slavery. They were made citizens of the United States and given equal protection under the laws. If you were male, and of a certain age, you were also given the ballot. Each of these things represented both a great victory for for the freed people, and the promise of a bright future. We know, however, that during the 1870s and 1880s, these rights were slowly and systematically taken away from blacksRead MoreEssay about Who Killed Martin Luther King2620 Words Ã |Ã 11 PagesScratching the Surface, Not Driving in Bullets or: Why White People are Such Morons A great number of people know who Dr. Martin Luther King Jr. was. My generation has had the opportunity to learn about his work in the civil rights movement and his Ã¢â¬Å"I have a DreamÃ¢â¬ speech as early as elementary school. IÃ¢â¬â¢d venture to say that a fewer amount of people know that this icon was assassinated and James Earl Ray, a white man, was arrested as his killer. Unfortunately, an even smaller number of people haveRead More The Civil Rights Movements in Ireland and America Essay4811 Words Ã |Ã 20 PagesEuropean countries, I feel truly threatened. The tension carries itself into a nearby pub where an old man asks Ã¢â¬Å"Are you jus daft? Or do ya have relatives here?Ã¢â¬ His words hinted at my grandfathers blunt, yet kindly, expression concerning his birthplace in N. Ireland, Ã¢â¬Å"If you havent been there yet, dont go there.Ã¢â¬ I can remember the lyrics of a Naughty by Nature song blaring over my car radio, Ã¢â¬Å"If you have never been to the ghetto, dont ever come to the ghetto,Ã¢â¬ as I put in a tape. MyRead MoreThe Boiling Frog Theory on Population6400 Words Ã |Ã 26 Pagesbespeak a quiet life, centered around hearth and village - sun-dried brick, kiln-fired pottery, woven cloth, the potters wheel, and so on. But gradually, imperceptibly, signs of distress begin to appear, like tiny bubbles at the bottom of a pot. What shall we look for, as signs of distress? Mass suicides? Revolution? Terrorism? No, of course not. Those come much later, when the water is scalding hot. Five thousand years ago it was just getting warm. Folks mopping their brows were grinning at each
Wednesday, May 6, 2020
BP has responded through its thin film photovoltaic cells designed to reduce manufacturing costs towards a level at which solar energy will become economically competitive compared with other energy sources. As BPÃ¢â¬â¢s Energy Commission chairman stated: Ã¢â¬Å"Our goal is to eliminate the Ã¢â¬ËCatch 22Ã¢â¬â¢ faced by producers of renewable technologiesÃ¢â¬ ¦without the promise of volume sales, there is little incentive for a company to make the investments that could bring down costs and make these products commercially viable on a large scaleÃ¢â¬ (Chambers, 1998, p. ). We will write a custom essay sample on BP Solar or any similar topic only for you Order Now BP Solar has invested some $200 million in solar power between 1996 and 2002, which has helped it build an 18 percent market share. It has launched a large advertising campaign in the US where it puts renewable energy at the fore of its offering. However, this was heavily criticised by Fortune Magazine (2002) bearing in mind its renewable energy business was worth just $1 billion compared to BPÃ¢â¬â¢s total value of ? 115% billion (Murphy, 2002). Like Shell Renewables, BP Solar does not state how it will innovate to achieve its goals. However, unlike Shell Renewables strategy of joint ventures and acquisitions, BP Solar implements its strategy simply through large investments into its own manufacturing processes. According to Porter (1985): Ã¢â¬Å"The essence of formulating competitive strategy is relating a company to its environmentÃ¢â¬ (p. 3) in relation to the industry or industries in which it competes. This leads companies to choose one of three generic strategies Ã¢â¬â low cost, differentiation or focus Ã¢â¬â which will help them to form competitive, profitable positions within the industry. To understand the low-cost strategies that both SBUs adopted, a formal PEST and five forces analysis of the SBUs (see Appendices III and IV), the key drivers for change and critical success factors (CSFs) for the industry (Appendix V) are outlined. The major trends in the global and alternative energy industries are briefly explained. How to cite BP Solar, Essay examples
Friday, May 1, 2020
Questions: 1.Does positive accounting research contribute to the wider scientific endeavour? 2.What is required for a successful positive research program? 3.Does positive accounting research help to understand the human behaviour? 4.Is positive accounting research influencing to create complex organisational control system? Answers: Introduction Positive accounting theory deals with the prediction of actual accounting practice instead of prescribing optimal accounting standards for the business as observed in normative accounting (Grinblatt and Han, 2005). According to the author, the theory predicts the real world events by translating the prediction into accounting transactions. The academicians critically acclaim this theory for selecting the accounting policies of the firms. Moreover, this theory allows the management to react to the change in accounting standards. According to Dye and Sridhar (2008), the overall intention of PAT is to select accounting policies with details elaboration across the different sectors as the theory can recognise the consequences due to cost-benefit the theoretical foundation provides the opportunity of maximising the efficiency of accounting presentation of a firm that ensures the survival of the business in future. The author has also observed that viewpoint of this theory states to accumu late the contracts by the companies. Santos (2012) has argued that PAT is related to minimisation of the cost of the contracts in the business, which enables the organisations to enhance the efficiency in cost controlling. This situation is true for the contract cost of the business where accounting variables such as net income and financial ratios. According to this theory, the companies recognise the accounting policies to reduce the contract costs of on-going projects. Thereby, Pat provides the flexibility to the managers for selecting the accounting policies. The critical analysis of PAT states that application of this fundamentalism allows the managers to become opportunistic to effectively act for personal improvements (Malmi and Granlund, 2012). The theoretical set of behaviour states the optimal set of accounting policies to describe the middle path between accounting policies and minimisation of contract cost. According to Melis (2007), this theory has three different types of hypotheses bonus plan, debt covenant and political cost hypotheses. The predictions of PAT is organised around these three hypotheses. The first one states that managers are interested in showing higher reported earnings currently instead of in future. These people also try to shoe the future earnings as the current one to increase their bonuses. It also allows them to enhance the performance of the company on a current basis. The second hypothesis states that the management tries to report current earning higher or try to shift future earnings in the current report because of enhancing borrowing capacity of the business. According to Kothari et al. (2010), an increase of current earnings reduces the violation of debt covenant as well as managers can run the business without any constraint of funds. The third hypothesis states that higher political cost is a risk to the management. Hence, the management tries to defer the current income towards future to eliminate the political cost as well as new taxes (Wolk et al. 2008). In practice, management obtains PAT through five different activities. Not all of the activities are legitimate as some of them are the fraudulent practice of accounting. However, there are some procedures, which are legitimate to achieve PAT in business practice. The managers can adopt appropriate accounting policies to reduce current profitability. The business must show as much as contract income, which can be realised in future as revenue to defer the current revenue. This is an activity related to managing accruals of the balance sheet. Moreover, the mangers must adopt the new accounting policies and standards at the right moment to enhance the current profitability. The real variables of accounting must be changed in order to obtain the low profitability as well as higher accrual of income in future (Ahmed and Duellman, 2007). Further, the management can form special purpose vehicle by creating offshore accounts or capitalise the operating expenses to show healthy balance sheet of the business. The system of PAT has several flaws in practice. One of the flaws of PAT is the removal of a perfect market. According to Bertomeu and Cheynel (2013), the perfect market does not exist as regulation and political costs interfere with the perfect market. Additionally, transaction cost also reduces the perfection in the economy. Such application of PAT also reduces the acceptability of efficient market hypothesis. In this theoretical application, the EMH framework does not make any sense as the investors have invested much of the money in an ad hoc manner. Moreover, the reaction of the capital market to the accounting information is an old trick (Lopes and Rodrigues, 2013). The application PAT enhances the flaws in the agency theory as the self-interest of the management increases the fraudulent practices of accounts. However, the statement of application of agency theory suggests that in a non-political environment, if the management misuses the accounting transacti ons, then the regulations must be increased. Such situation is opposite to the conclusion of the previous statement of reducing the political interferences to reduce the PAT applications in practice (Ahrens and Chapman, 2006). Summary of article The paper on Half a Defence of Positive Accounting Research by Paul V Dunmore has discussed on the application of positive accounting theory to explain the human behaviour towards setting the accounting policies (Dunmore, 2011). The explanation of examining the qualitative data with regards to causal effect on hypotheses testing. The paper has intended to conduct the study accompanying positive accounting research to understand the cause-and-effect relationship in a scientific manner. The paper has elaborated about the deficiency of the positive accounting research. Moreover, this paper has concentrated on reviewing the intellectual projects with its ontological and epistemological assumptions. However, the review has provided serious flaws of the process of performing positive accounting studies. This paper has sought for a positivist way to detect the existence of positive accounting model as well as creating a new model. Thereby, this study has presented the approach to understand ing the world of accounts in a positive way by detecting the ineffective versions of accounting practice. The paper has explained the scientific system of a research project by elaborating the imagination of intellectual query. Further, this paper has explained the importance of hypothesis in the intellectual world with the wish of suspending the disbelief for carrying out further research. The researcher has agreed to conduct the study with a setting hypothesis with tentative questions and no conclusions. The scientific research of this context has carried out in a positivist way on economics and accounting. The paper has explored the truth about the application of positive accounting theory in practice and has provided suggestions to implement it more effectively. Moreover, this paper has provided information on past studies on positive research in accounting. However, this paper has not concentrated its material idea to Positive accounting theory as trademarked by Watts and Zimme rman since 1978. The theoretical model of these researchers mainly accounted for operational or rational self-interest among different types of organisations through implied contracts. However, these researchers have ignored value relevance literature to observe the investors decisions for accounting information mentions the price. In this context, this study has conducted the work by adopting the assumption that investors act rationally instead of games. This concept is supported by the study of Fukuyama (1995), stating that rational and self-interested behaviour of investors is correct about 8% of the entire decision-making. Therefore, in the quantitative frame, this value cannot defend the theory while it supports the sense regarding human behaviours are rational mainly carrying important exceptions. The study has sought for interpretative research as detecting the scientific ontology and epistemology. The justification of applying interpretive research is due to elaborating the experiences as well as ascribed meaning of actions in lives. The study has concluded in setting the methodology that positive ontology and epistemology are not correct. However, this process of carrying out the study is not illogic. The imperfect world of actions and results can infer the causal relationship as well as the effect of the same in practice. Hence, the result might not be well obtaining from the study but it allows a researcher to conduct the case in hit and trial method. The paper has set the hypotheses by using the Poppers criterion of testing the hypothesis with positivist way instead of an inductive method. The justification of applying positivism in accounting theory is described too by elaborating this criterion. The study has applied the qualitative positivist method to gather information for testing the hypothesis of the study. The paper has explained the weaknesses of statistical hypotheses testing in general to eliminate the option of carrying out the study w ith positivist quantitative way. Thus, the research methodology section has clearly explained the justification of selecting the qualitative positivist way for conducting the study. The hypothesis testing fails to grab the logic of the study due to technical issues. Moreover, the research has explained the flaw of statistical hypothesis testing as it considers the only one alternative hypothesis. According to the author, this alternative hypothesis is constructed carelessly as well as does not specify the region of action sufficiently. Theoretical framework The theoretical framework of this study is based on several constructs such as stringently testing by using a vulnerable model, analytical model, focussing on measurement rather testing and replicating of previous studies. The first approach has provided the opportunity to gain most of the Popperian approach from the theoretical models. The paper has explained the requirement of theoretical models in testing the hypothesis. Moreover, the researcher has explained the necessary of coinciding the concept of vulnerability of theoretical model while creating new models for testing the research hypothesis. The analytical modelling approach has undertaken by several researchers to build the model as well as test the same in the studies. However, this paper has explained the limitations of doing so in accounting studies. The analytical modelling is difficult for the empirical researcher as theorist has not contributed many details. However, an analytical model is important for developing the theories in future for testing the deficiencies. The quantitative studies conduct a measurement for reproducing the results as well as presenting the same in a precise manner. However, accounting studies do not concern this issue in practice. The technique of measurement requires an initial theory to identify the worth of the concepts to measure. The last framework is replication as the motives of the researcher would be determining the error in the original result and exploring the limits of applicability of previous findings. Significance and limitations of the article The survey of this study has revealed the gap between practised way of positive accounting research and the way it should be practised in future. The result concludes that for and not optimised system, two typical responses are present modification of system and may consider the purpose is a failed conception. The research concludes that Kuhn (Kuhn, 1970) has provided relevant insights. However, this paper has also stated that Kuhn has not provided details of the positivist way. However, he has not explained the research style in a realist way. Kuhn did not accept the hypotheses of the scientific program and according to him, the scientific programs are not feasible. The viewpoint of Kuhn has explained that scientific change can replace one set of views in another community. Conclusion This paper has investigated on two fields of positivist research method ontology and epistemology. The study has observed the shortfall in the current practice of positive accounting research in practice. The study has concluded that researchers need better theoretical models for carrying out accounting research in a positivist way. The research models of accounting must be highly specified as well as vulnerable for testing the subject seriously. The study has revealed that much better measurement methods are required for rigorous testing of theoretical models. The third conclusion of this paper is to shift away towards estimation of parameters from the testing of hypothesis. In this way, parameters can be compared with the theoretical predictors. The fourth conclusion of this paper is to create a data archive of important concepts for measurement purpose. The final conclusion is to replicate data for validating results from hypothesis testing. References Ahmed, A.S. and Duellman, S., 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of accounting and economics, 43(2), pp.411-437. Ahrens, T. and Chapman, C.S., 2006. Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society, 31(8), pp.819-841. Bertomeu, J. and Cheynel, E., 2013. Toward a positive theory of disclosure regulation: In search of institutional foundations. The Accounting Review, 88(3), pp.789-824. Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research. Dye, R.A. and Sridhar, S.S., 2008. A positive theory of flexibility in accounting standards. Journal of Accounting and Economics, 46(2), pp.312-333. Fukuyama, F., (1995). Trust, the Social Virtues and the Creation of Prosperity, Free Press, New York. Grinblatt, M. and Han, B., 2005. Prospect theory, mental accounting, and momentum. Journal of financial economics, 78(2), pp.311-339. Kothari, S.P., Ramanna, K. and Skinner, D.J., 2010. Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics, 50(2), pp.246-286. Kuhn, T. S., (1970). The Structure of Scienti_c Revolutions, 2nd Edition. University of Chicago Press, Chicago. Lopes, P.T. and Rodrigues, L.L., 2007. Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. The International Journal of Accounting, 42(1), pp.25-56. Malmi, T. and Granlund, M., 2009. In search of management accounting theory. European Accounting Review, 18(3), pp.597-620. Melis, A., 2007. Financial statements and positive accounting theory: The early contribution of Aldo Amaduzzi. Accounting, Business Financial History, 17(1), pp.53-62. Santos, F.M., 2012. A positive theory of social entrepreneurship. Journal of business ethics, 111(3), pp.335-351. Wolk, H.I., Dodd, J.L. and Rozycki, J.J., 2008. Accounting theory: conceptual issues in a political and economic environment (Vol. 2). Sage.