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Account theory EssayConctionalism Stylish The Theory Of The Critical Account statement Theory. ...Accounting Statement: The Origin Of Positive Accounting Possibility. ...Nature And Theories In Management Account statement. ...Accounting Theory and Research. ...Financial Account Theory
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Executive summary: positive possibility of accounting explains many concepts that assist us elucidate and anticipate the various accounting methods that firms and businesses have pursued.
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Which is the best description of a positive accounting theory?
In the nature of theory, a positive theory of accounting or Positive Accounting Theory is a descriptive theory, which describes particular aspects of financial accounting practice.
How is the normative theory of accounting developed?
The theory developed is based on observing ‘what accountants do’. While a normative theory of accounting is developed through deductive reasoning that is, logical reasoning. The theory developed is based more on the use of logic that is, ‘what accountants should do’ rather than observation.
Can a theory of accounting describe what accountants do?
A theory of accounting may also seek to describe what accountants do. Any science must include accurate descriptions. It is logically possible for a researcher to adhere to a descriptive theory yet bemoan the fact that accountants don’t follow what the researcher considers the “correct” (i.e., normative) practice.
Is the statement there is no universally accepted accounting theory true?
The statement “There is no universally accepted accounting theory” is true by definition. Scientific understanding of the term theory denies that any theory can be universally accepted. According to Popper (e.g., 2002a, 2002b), theories are conjectures that are put to the test. If they are refuted by the test, they are either rejected or refined.
Last Update: Oct 2021
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27.10.2021 12:25
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