Indira Januarti. Jurnal Akuntansi dan Auditing Vol 01/ No 01/ Nov 2004 Download
This paper reviews the positive accounting theory. The philosofical
objective of positive accounting theory is to explain and predict
current accounting. Positive accounting theory seeks to understand why accounting practisses are employed by accountans in different circumtences and by different firm. Three hipoteses in positive accounting theory : bonus plan, debt convenant and political cost. Criticisms of positive accounting theory
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