PENDEKATAN DAN KRITIK TEORI AKUNTANSI POSITIF

JANUARTI, Indira (2004) PENDEKATAN DAN KRITIK TEORI AKUNTANSI POSITIF. Jurnal Akuntansi dan Auditing (JAA), Volume 1 (Nomor 1). pp. 83-94. ISSN 1412-6699

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Abstract

This paper reviews the positive accounting theory. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive accounting theory seeks to understand why accounting practices are employed by accountans in different circumtances and by different firms. Three hypoteses in positive accounting theory : bonus plan, debt convenant and political cost. Criticisms of positive accounting theory (1) methodology, philosophy and economics approach. Key word : positive accounting theory, political cost, economics approach

Item Type:Article
Subjects:H Social Sciences > HG Finance
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:13547
Deposited By:Mr. Perpustakaan Ekonomi
Deposited On:17 Jun 2010 21:44
Last Modified:17 Jun 2010 21:44

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