Disguised characters in plays - 1131 Words

William Shakespeare often used disguised characters in his plays to enrich the plot; women characters often disguised themselves as men in Shakespeare’s plays. Shakespeare used these disguises to his advantage, especially the woman characters. What other purposes did Shakespeare have for writing disguised characters into his plays? More times than not, these disguises led to trouble, confusion, and misplaced affection. Shakespeare’s use of disguises taught not only the characters in involved but the audience that appearances can be deceiving and that everything is not as it seems. Shakespeare’s best-disguised characters are the ones that do not require a change clothing and name. For example, in Measure for Measure a character named Angelo†¦show more content†¦Rosalind could have done that but to truly get to know Orlando she felt that she would be able to get a better sense of his true character if Orlando did not know that she was near. Rosalind in the play finds Orlando while disguised as Ganymede, and patronizes him for being in love, and continues to tell him that he is not in love. Rosalind decides that she is going to take advantage of her disguise and test Orlando’s love for, without getting hurt. Rosalind tells Orlando that she will help â€Å"cure† him of love by pretending to be his Rosalind and allow him to court her. Rosalind in (As You Like It III.ii.426-427) says, â€Å"I would cure you, if you but call me Rosalind, and come to my cote and woo me. † Viola uses her disguise differently she does not play games with Orsino, and just enjoys the freedoms that her disguise ‘Cesario’ allows her. While Viola is just happy to be near the man she loves, and content to stay in his favor as his favorite page. Viola’s character is different from Rosalind’s character because Viola does not take advantage of Orsino, as Rosalind does with Orlando to test his love for her. Viola even th ough she loves Orsino devotes herself to helping Orsino gain love from his beloved Olivia. The audience might say that out of these two characters that Viola was the sensible one. Rosalind and Viola both however, have something in common with one another. They both teach other major characters about real love, and what love is all about. Rosalind hasShow MoreRelatedShakespeares Use of the Idea of Disguise in As You Like It1217 Words   |  5 PagesShakespeare uses the idea of disguise in many of his plays. It is used as an escape from the characters’ personalities and sometimes for comic effect. In As You Like it, the disguise becomes very comical as in the time it was written only men could act on stage. This could lead to much confusion and comedy in the roles of those in disguise. Disguise can give the freedom to a character to act how they like and a chance for them to show their views. It was in the 16th Century that there became an increasedRead MoreOthello, By William Shakespeare1543 Words   |  7 PagesAt one point in our lives, we have all disguised our true identity and pretended to be someone we are not. We all have sat abaft a screen pretending to be the antithesis sex, or just someone innominate in order to get our true feelings and emotions out. Similarly, Shakespeare utilizes the theme of disguise in countless plays, specifically in As you like it and Twelfth Night. Although many may postulate that he has disguised certain characters as the opposite gender solely for comedic purposes, theRead More The Purpose of Disguise in Twelfth Night Essay1154 Words   |  5 PagesTheme of Disguise in Twelfth Night The notion of disguise is very important theme within Twelfth Night.   From my point of view I feel that the crux of the play is primarily based on this concept.   Indeed theres something in it that is deceivable summarizes this point precisely.   Disguise runs like a thread through the play from start to end and holds it all together just as tightly as thread would fabric.   Yet, paradoxically as the plot progresses there are many problems, deceptions andRead More Loyal Characters in Shakespeares King Lear Essay854 Words   |  4 PagesLoyal Characters in Shakespeares King Lear Shakespeares good characters, in the play King Lear, are considered good because they are loyal even when they are disguised from or unrecognizable by those to whom they owe loyalty. In addition, their loyalty does not waver even when they are banished or mistreated by those to whom they are loyal. Cordelia, Edgar and Kent are all characters that exemplify this goodness and unwavering loyalty. Let us first consider King Lear and his relationshipRead More Mens Control in William Shakespeares The Merchant of Venice1437 Words   |  6 Pagesstructure was largely acceptable, the modern reader views the subjugation of women with aversion, and the ways in which Shakespeare presents the female characters in this play perhaps show that he too was not entirely comfortable with the unbalanced scale of power between men and women. Portia, Nerissa, and Jessica, the three female characters in The Merchant of Venice, are bound by the strictures which society has imposed upon them. All three, however, seeking to gain the freedom to act as theyRead MoreDeceit in The Taming of the Shrew by William Shakespeare Essay1671 Words   |  7 PagesTaming of the Shrew by William Shakespeare ‘The Taming of the Shrew’ is a play written by William Shakespeare, an English playwright and poet born in 1564. It was first performed in 1593 in Shakespeare’s first period as a playwright. It was later published for the first time in 1623, seven years after Shakespeare’s death. Despite the fact that Shakespeare is mostly known for his tragedian plays, here in ‘The Taming of the Shrew’, he proves that he was capable of writingRead MoreWilliam Shakespeare s Twelfth Night1221 Words   |  5 Pagesstories. The play has love triangles, unrequited love, lies and deceit, playful comedic relief, and obstacles that interfere with characters’ goals. Many of Shakespeare’s plays were turned into film adaptations and many were used very loosely as source material. Hamlet had Lion King (very loosely), Romeo and Juliet had Romeo and Juliet (the DiCaprio version), and Twelfth Night has She’s the Man. She’s the Man is similar to Twelfth Night in three ways, the plotline, the names of the characters, and theRead MoreConcealment in the Twelfth Night Essay1248 Words   |  5 Pagesthey can discover their identity in life. Therefore, the concept of concealment not only affects the characters’ mistaken identities and abilities to express true love, but it gives the story comedic and entertaining qualities. Furthermore, concealment portrayed throughout this story ma kes each character develop an identity with either showing cleverness or madness, while it also makes each character realize the principles towards obtaining love and truth. For instance, Violas disguise as CesarioRead MoreAnalyzing Themes in William Shakespeares Twelfth Night Essay1478 Words   |  6 Pagesmany plays he wrote he wrote one his most famous play, â€Å"Twelfth Night†, which he wrote during the middle of his career. â€Å"Twelfth Night† is considered to be one of Shakespeare’s greatest comedies that he has written. In addition to it is also the only play that he wrote that has an alternate title which is called, â€Å"Twelfth Night, or What You Will†. By analyzing the themes presented in the play: Actions of love, Gender, and madness, helps show what Shakespeare conveyed about love. In the play, oneRead MoreSignificance of Language in Shakespeares The Taming of the Shrew529 Words   |  3 PagesShrew, Shakespeare uses the word sirrah at few different times throughout the play. In early modern English, the word sirrah was defined as â€Å"a term of address used to men or boys, expressing contempt, reprimand, or assumption of authority on the part of the speaker; sometimes employed less seriously in addressing children† (OED). Today, however, the word sirrah is now archaic in Modern English language use. In the play, The Taming of the Shrew, the way the word sirrah is used shows that it is a performative

Hrm Evaluation and Hrm Models Free Essays

Introduction The study of HRM evolves from the personnel management since from the industrial revolution age. During that time two types of perspectives are widely prevalent one is Pluralist and the other is Unitarist. There lies a significant difference between the two. We will write a custom essay sample on Hrm Evaluation and Hrm Models or any similar topic only for you Order Now As per Pluralist a multinational organization basically consists of large no. of subgroups where loyalty lies in each subgroup, whereas as per Unitarist it is a single entity which flourishes in harmony. In pluralist, the two important subgroups are trade union and management, whereas as per Unitarist it is unique. Analoui, 1999) Over the year the same thoughts prevail, but with the emergence of HRM and modern business strategies, many changes occurred in the field of HRM and can be explained with the help of various models. Multinational organizational structure, Multinational organizational strategy and HRM are interrelated. A large no. of models has been derived to discuss this and one such model is the beer Model . This model acts as a map or guide to develop strategy pertaining to relationships among all the employees. It basically concentrates on the soft aspects of HRM. It basically gives importance to the employee commitment rather than control. It is also based on the premise that employees needed to be congruent, cost effective and competent. This model is very successful in explaining various strategies adopted by the multinational organization as reward system leads to better job performance. However it is criticized on the resource based perspective that it disrupts the business focus of the multinational organization and also distorts the cost minimization and the profit maximization. ( Beer (1984)) Significant of HRM and Multinational organizational behavior as per various Models HRM and organizational behavior plays an important role in devising strategy to increase efficiency and effectiveness of the multinational organization. Various models are there which are helping the multinational organization to achieve their goals. The various problem faced by a multinational organization during following phases are given below. Scholars of HR suggested various models which is widely used by multinational companies as given in the following sections:- Problem to select right candidates during recruitment can be better explained by self efficacy model. ? LMX Model to define relationship between Manager and subordinates ? Job Characteristics Model to solve the problem of the characteristic of ideal job ? Goal Setting Model to prepare performance appraisal. Self Efficacy Model The term self-efficacy is used to describe an individual’s perception of how competent they find themsel ves and their abilities to achieve complex tasks. People with strong self-efficacy are more likely to accept more responsibility and accept more challenging tasks. They also believe that no obstacles can get in the way from stopping them achieve their goals. Individuals with low self-efficacy are more apt to looking as difficult tasks as intimidating and do not believe they that are capable of achieving personal success. Self-efficacy is something that is important in any multinational organization. However, it is more important at any multinational organization to hire individuals who have a High level of self-efficacy so that employee perceives themselves capable of achieving many complex tasks. This could prove to be an issue within the multinational organization because individuals could become bored or feel not challenged by the tasks designated in their position, which could lead to frustration for the employees and employer. Hence, Challenging tasks should be given to such individuals. An individual with moderate level of self-efficacy provides opportunity for the multinational organization to designate tasks to that are challenging, but also still attainable. It is good to hire large no. of employees of this category. Hence, multinational organization is using it to compare the self efficacy of the person with job requirements so that right person will be put at right place. This can be done in the following ways:- 1) An individual with moderate level of self-efficacy provides opportunity for the organization to designate tasks to that are challenging, but also still attainable. It is good to hire large no. of employees of this category. 2) The individuals with low self-efficacy can pose a problem for any multinational organization as they might hinder the productivity and success of the organization. Hence, in order to ensure more confident and driven individuals, it could moderately delegate more difficult tasks to these individuals in order to boost their confidence and the way they perceive themselves. Also, they could provide more positive feedback in their jobs and reinforce that the individual is doing well at their job. Leadership Model It is a model that suggests that leaders develop different relationships with each of their subordinates only through work related activities. There are two important groups to consider that a subordinate may fall under depending on which phase they fit into. The in group is defined as a low number of subordinates with high LMX relationships. The second group is known as the out group in which the number of subordinates is large and contains relatively low level LMX relationships (Hellriegel 323). Employees who find themselves in the out-group are likely to face high job turnover. This should be important to all management because high turnover is a very large investment for the multinational organization. The level of LMX has a significant relationship to subordinates satisfaction with their manager. Employees with lower LMX are more dissatisfied, less motivated, and more prone to quit whereas employees with higher LMX are likely to be satisfied with their work, more motivated, and committed to staying and contributing to the multinational organization (Hellriegel 323). LMX has three critical components which are mutual affection, contribution to work activities, and professional respect. When a subordinate has high mutual affection for a superior, the subordinate likes the superior as a person and will often come to the superior’s defense if attacked. High contribution to work activities comes into play when a subordinate goes above and beyond their job description to help the superior out. High Professional Respect is when the superior admires the subordinate’s knowledge and competence of the job (Hellriegel 323). Multinational companies are widely using it in the following ways for the betterment of relationship between manager and subordinates in the following ways:- ) It explains that generally if an organization doesn’t take steps to increase the mutual affection score of its staff then they will likely to enter the realm of the out group which could potentially lead to the employee leaving the organization because Why stay at an organization if you’re not happy with your manager? 2) One way management can increase the mutual affectio n is to take a more active role and listen to the complaints of the employees and to take the time to establish supportive and trusting relationships with the employees. ) Another suggestion as per this model might be to engage the staff in team building activities and icebreakers. It can be concluded that if the superiors and managers of any organization are not providing proper support to their staff and then there is need to make a drastic change soon because the organization as a whole could be affected. 4) Some possible solutions from this external factor might include taking the time to reassess what kind of support is needed for staff. One way to do this is anonymous comment cards. Have all the employees fill out comment cards anonymously and identify specific instances where an employee failed to receive support. This must be down anonymously by the employer because the employee might be unwilling to respond for fear of termination. 5) The manager may have a tendency to interact with other employees in an unprofessional manner. The manager can decrease this perception by keeping to policy or by adjusting his/her interactions in front of employees. 6) Management needs to do a better job of developing better relationships with its employees. Some improvement strategies include the use of assertive communication, appropriate communication openness, and constructive feedback with all of the subordinates. Job Characteristics Model The job characteristics model has to do with the idea of increasing the amounts of five job characteristics: skill variety, task identity, task significance, autonomy and feedback in a job. This model can be related to any multinational organization and its HRM strategy building since it looks into how well an employee has the opportunity to be motivated to work in the restaurant. It highlights the areas that need work in the restaurant and what the employees enjoy or dislike about working there. It also demonstrates which employees are content with working there for a while and which view it as a stepping stone towards another opportunity that has not yet befallen upon them. The model demonstrates a need for change in the structure of a multinational organization in case it wants to increase their employee’s motivation to continue their work there. Generally, there are two main approaches recommended to superiors for designing/redesigning jobs which are vertical loading and the formation of natural work teams. Vertical loading is when tasks that were considered reserved for management level staff are delegated to all employees. It includes the power to set schedules, decide work methods, breaks, and seek solutions to their own problems. Goal Setting Model Goal setting is a very integral part of any job. Whether you are attempting to better yourself or complete a project, setting goals is one of the most helpful tools to assist you throughout the process. Goal setting can definitely help a business in raising their standards for employees which will end up helping the bottom line. The goal setting model that we used for our survey seems to have a big impact on job performance. According to the model, if employees felt good about the goals they set, they were better at their jobs. It basically consists of five essential pieces must come together in order for the managers to gain benefits of a goal setting program. The first piece is that the person must be knowledgeable about the topic of the specified goal and have the sufficient capacity to attain the goal. The second step is that the person must be committed to the goal, especially if the goal is difficult. The third step is that people need feedback on their goals. According to the text, employees will raise their performance because they are afraid they will have past performance. The forth step is that complex tasks must be broken up into simpler more short term goals so that the goals can be attained. It is stated in the text that employees are more responsive when they know about their progress. The fifth and final piece is to have a situation constraint. One of the most important aspects of a leader is to ensure that employees have the resources to attain their goals and to help eliminate any troubles that may lie in the way. Now to discuss some of the benefits that goal setting can have on performance. According to the Don Hellreigel text, Goal setting motivates individuals to achieve high performance. Some of the benefits stem from developing difficult goals. When it comes to an multinational organization for example a restaurant, such goal setting can be setting goals for a certain dollar amount each table waited on per person. The benefits is that it will motivate people to develop aim to reach goals. It also helps people to focus their attention on goal-relevant action, and encouraging people to develop action plans to reach these goals. Conclusion From the discussion mentioned above by using various models of HRM, it is clear that HRM plays an important role in designing strategy of an multinational organization in all three levels i. e. corporate level, SBU level and operational level. It is clearly shown that how strategy can be derived in all these levels using these models. In the similar way the bath models also give importance to external factors of AMO i. e Ability, Motivation and Opportunity to devise the various strategies of the HRM. (John Purcell,2004) The seven principles filling the strategic gap of HR are as follows:- 1) It tells there must be sufficient employees with desired skill which is also mentioned by Self efficacy model to carry task at multinational organization. 2) There must be enough motivation as explained through job characteristic model to give desired performance. ) There must be opportunities given which is also explained through job characteristic model to perform job. 4) Responsibilities of line manager as explain by the Leadership theory to develop those qualities in their subordinates. 5) Distinction between policies and practices as per job characteristic model is the heart of bath model for better performance. 6) Job enrichment needs to maintain better performance 7) Consistencies in policies for efficiency and effectiv eness. References ? Analoui, F. 1999), Strategic Human Resource Management: Towards Constructing a Choice Model. ? Bagshaw M (2004) â€Å"Is diversity divisive? A positive training approach†, Industrial and Commercial Training 36, 4, 153-157 ? Beer, M. , Spector, B. , Lawrence, P. R. , Mills, D. Q. , Walton, R. E. (1984), A Conceptual View of HRM ? Hellriegel, Don, John W. Slocum. Multinational organizational Behavior. Ohio: South-Western Cengage Learning, 3rd edition, 2009. ? John Purcell, Bath Model , University of Bath, 2004 How to cite Hrm Evaluation and Hrm Models, Essay examples

Accounting Theory Accounting Relationship

Question: Describe about the Accounting Theory for Accounting Relationship. Answer: Introduction This paper examines positive accounting research in the broader sense and analyzes the relationships of human behavior with the accounting set up using statistical and hypothesis testing methods. The ontology and epistemology of this program is touched upon and the deficiencies of statistical methods like the casual construction of theoretical models for testing, insufficient replication to warrant confidence in the accepted finding due to lack of interest in the numerical parameters of the obtained values, so on and so forth (Tinker et.a l, 1982). The shortfalls in the research are traced and highlighted because it leads to incomplete findings or findings that are not totally dependable. The paper discusses how the positive accounting research can be made more effective and what can be done to make positive accounting research reach its full potential. Hence, in the article, the main stress will be on positive and how the impact can be made more pronounced in nature. Summary of the article The paper starts with an examination of a normal human being in normal circumstances and situations. Various religious beliefs are also discussed and it is concluded that man is guided by a scientific judgment that is free to act accordingly to the circumstances and situations. Therefore, the acts and practices are often influenced by a variety of factors. Thus it is highly probable that the same human being acts differently in two similar situations and this is the core point of positive accounting research. The different situation leads to different action and this varies according to different persons. Examples from various research papers have been taken and discussed that the rationality of human behavior is applicable in 80% of the cases (Antle et. al, 2006). As accounting and operations are becoming more technical and automated, human interaction has reduced and everything has become system oriented. There is more reliance on the system and hence, it the rational of the human being is difficult to be perceived. In such situations, it is more difficult to understand the peculiar human behaviors (Hogget et. al, 2012). The ontological and epistemological assumptions made exposes the serious ways in which positive accounting research is performed and this prevents positive accounting research from making a meaningful contribution to the society (Tinker et. al, 1982). Positive accounting research is not just restricted to solving some complex puzzles that are not likely to make any meaningful and effective contribution towards the betterment of accounting. Hence, the contribution does not provide any backing to the situation which is faced every now and then and needs a good result. The ineffective versions of research that are currently bein g practiced need a direction for the future generations and to cope with the challenges that may be faced. Moreover, the outdated researches do not contribute anything to the field of research and hence is orthodox in nature. The onus is one the policy makers to filter positive accounting so that a better result is framed (Hogget et. al, 2012). Positive accounting research is much broader than positive accounting theory as it encompasses standard setting by regulators and policy makers, pricing and reporting decisions by auditors and expert advice offered by academics. But the theoretical models selected for research do not draw an appreciable justification. Human beings are assumed to be rational in 80% of the cases which means there is 20% exception to this condition. This exception can possibly provide reasonable answers to the different ways in which managers tend to make mistaken decisions despite the accounting feedback pointing out the mistake (Humphrey, 2008). The main finding that is traced is the fact that the positive accounting theory is more linked to the firms contractual value. The contractual view stress immense pressure on the policies and methods of the accounting. Therefore, conservatism practices have led to big differences and hence, are criticized strongly. Though there is no exhaustive list of exceptions to behavior, these illustrations only prove that positive accounting research is broader than positive accounting theory. Thus any research that aims at understanding the nature and causes of the particular accounting phenomenon qualifies to be positive even if its causes lie in non-rational aspects of human psychology (Antle et. al, 2006). The statistical and hypothesis testing methods are used to test and analyze the rationality of human behavior but have miserably failed in the same. The real reasons cannot be interpreted as the hypothesis is largely dependent upon the sample selected and analyzed. A hypothesis restricts the research to one variable and proving it as true or false. But in the real world situations, there is more than one variable impacting the accounting systems and the actions of human beings in the rational accounting environment. Due to these shortcomings, the paper focuses on the construction of better theoretical models for testing that are highly sophisticated and highly vulnerable to facilitate rigorous testing. Moreover, it is imperative to search for an alternative so that a better view can be framed and a better result can be achieved. Measurement concepts are established and the analysis progresses from one variable testing to the testing of linear relationships. In this way, better relationships with proxies are established and the focus shifts from hypothesis to the estimation of parameters. This opens up the way for a disciplined accounting research and the results of this will be seen in the form of confirmation of accuracy of measurements and the overall growth of the accounting systems leading to the better ability to predict. This is the short summary of the paper as it explains the current status of positive accounting research and how it can be used to achieve maximum benefit. Research Question There is always a reason behind everything as it is rightly said that to understand anybodys behavior we have to step into the shoes of the person. Hence the research question analyzed in this paper is whether there is any rationale behind the actions of auditors. Why do they charge the varying amount of audit fees, why do they do a complete audit in some cases and not others, so on and so forth? These research questions are tested using the hypothesis method which checks for and against a condition as to say null hypothesis and alternative hypothesis. There are a variety of questions that needs to be solved and for which various methods are needed. The aim of the hypothesis testing is to prove that the null hypothesis is false and these results are also largely dependent upon the samples selected for testing. The sampling technique plays a major role when it comes to research. The high level of misspecification leads to Type I error. It is more like a questionnaire filled up by the auditor during the audit as a part of the requirement of working papers without really analyzing the validity and relevance of these for the audit under review. Similarly, the results obtained by hypothesis might not be close to reality as it leads us to doubt the actual facts which appear to be contrary from the results. It would not be wrong to say that the value of hypothesis is quite weak in positive accounting research (Fogarty Markarian, 2006). As a part of literature review, the paper is set to test whether the qualitative and quantitative aspects of positive accounting research are tested sufficiently using the appropriate methods. It needs to be determined so that answers can be fetched. Arguments for and against are discussed with the critics occupying a major and stronger position to prove the fact that seeing theories succeed is almost a surprise. Theoretical Framework The accountancy and auditing profession has to be carried out in accordance with the set of rules and regulations like accounting standards, taxation and statutory requirements and any deviation from these is seen to attract penal provisions. This is practiced so that a uniform set of action prevails and there are no shortfalls. Despite these checks, the varying actions of auditors are observed for different audits and hence there is the need to study and analyze the reasons behind the same (Fogarty Markarian, 2006). Auditors are all human beings and this attracts discussion on the concept of rationality and independence. Both the factors play a determining role. There is no real independence as a human mind is always subject to some sort of bias or prejudice or a soft corner, say for a client belonging to the same race. Hence, it leads to error and biases thereby influencing the entire course of action. Thus, the theoretical framework of this paper is the study of these behaviors and the analysis methods used for the same. The behavior is important in the course of study and needs proper investigation so that the framework is not impacted. In hypothesis, it is assumed that the sample chosen is a representative of the population. For this condition to be true in the real world, all the different alternatives and possibilities have to be listed down and it should be checked if the sample has at least one item from each alternative to rule out the misinterpretation of the results obtained (Hogget et. al, 2012). There are innumerable alternatives and hence, it might lead to the issue because cross checking each and every method is not possible in any scenario. But it is a sorry state of affairs as statistical methods have their own limitations and this type of qualitative testing is not carried out. Another drawback is that the hypothesis considers testing of only one condition at a time but in reality, an audit might be governed by more than one condition at a given point of time. Significance and Limitations of the Article The article is significant in the way that it has opened up the topic of discussion of the loopholes in the current system. Even if it is currently not very effective, it has at least encouraged more quality work to be done in this direction. More of such papers should be published to pave the way for more research to be undertaken with levels of improvement in each research. The results obtained from the hypothesis prove that human behavior is rational (Humphrey, 2008). It is done from a scientific point of view and displays that humans think before judging and taking an important decision. The limitation of the article can be said in a way that it has focused more on the critical part and it could have provided more suggestions with examples to make this research stream more meaningful. The article also assumes that the existing theories are true and applicable though the applicability of these theories has changed from time to time and also new theories have evolved which are not tested (Dunmore, 2009). The presence of the theories and various other frameworks indicates that the development of theories happens from time to time. As accounting is subject to limitations and measurement errors, statistics should be used but again the results could be misleading as it is bound to differ from sample to sample. Sample plays an important consideration because it is a representation of the entire population (Hogget et. al, 2012). However, assuming the whole population to be determined and judged from a sample is again another issue. Conclusion The conclusions drawn are that the positive accounting research is currently not achieving its required aims and objectives and a more systematical and methodical research needs to be undertaken. It has encouraged the use of vulnerable models and analytical modeling. More and more replication encourages stringent testing which has the ability to provide successful solutions for the positive accounting research program. There are constraints in every field but these constraints can be used to benefit and can be turned to opportunities to create a theoretically sound framework is seen as the light at the end of the tunnel. Moreover, new techniques are needed in the due course of time as it enhances the validity of the research and makes it better adapted to the situation. Therefore, positive accounting research needs to be updated so that it can be well versed with the present scenario and provides a better result. References Antle, R., Gordon, E., Narayanamoorthy, G., Zhou, L 2006, The joint de-termination of audit fees, non-audit fees, and abnormal accruals, Review of Quantitative Finance Accounting vol. 27, no. 3, pp. 235-266 Dunmore, P.V 2009, Half a Defense of Positive Accounting Research, Massey University, Wellington, New Zealand Fogarty, T. J., Markarian, G 2007, An empirical assessment of the rise and fall of accounting as an academic discipline, Issues in Accounting Education vol. 22, no. 2, pp. 137161 Hogget, J., Edwards, L., Medlin, C Tiling, M 2012, Financial accounting, 8th edition, John Wiley Humphrey, C., 2008, Auditing research: A review across the disciplinary divide, Accounting, Auditing Accountability Journal vol. 21, no. 2, pp. 170 203. Tinker, T, B. Merino, Neimark M 1982, The Normative Origins of Positive Theories: Ideology and Accounting Thought, Accounting, Organizations and Society vol. 2, pp. 167200.