Towards a positive theory of the determination of accounting standards.
The literature used in the study certainly has its limitations. First, the theoretical framework is limited by its reliance on existing theories and models of behaviour. While these can provide useful insight into why people act in certain ways, they cannot capture all possible factors that could be at play in any given situation. Additionally, the methodology relies heavily on quantitative data analysis and does not consider qualitative information that may be more revealing about underlying motivations and beliefs.
The author does acknowledge some of these limitations in their discussion of the study’s results. They point out that further research might need to employ a different approach to increase understanding of underlying motivations or behaviours related to the study topic. The author also suggests that additional studies should examine how different populations respond to similar problems or contexts, as well as what kinds of interventions are most effective for particular groups or individuals.