By using the article "Hashmi, M.A. & Iqbal, M.S. (2022). Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership. Accounting Research Journal, 35(5), 676-697", examine what kind of ontological standpoints that (implicitly or explicitly) seem to guide the author/s' view on the study object, as well as what epistemological ambitions that the current research aims at. Take care to clearly motivate your assessment using articles like Brand (2008), Marsh & Furlong (2002), and Yilmaz (2013). Please insert proper referencing within the text using APA reference style.