Add to ORKGIt is the purpose of this study to present the point of view of different accounting authorities on theories of accounting upon which these authorities are not fully agreed, with the purpose of giving those interested in current accounting trends a chance to view these theories from different angles. It is hoped that such a presentation will be an incentive that will lead to more extensive reading of current accounting literature for only through such reading can any one person reach more intelligent interpretation of present conflicting theories of accounting
Once upon a time, positive accounting theory -- a variant of positive economic theory -- was radical...
This thesis consists of ten papers published between 1996 and 2006 in the field of accounting histor...
Balance of payments theory is endowed with several schools of thought each approaching the problem f...
The standardization issue starts with the accounting theories and the interface between them and acc...
Accounting frameworks follow stipulations of existing Accounting Theories. This exploratory research...
Bu çalısma ile muhasebe isleyisi üzerinde etkili olan muhasebe teorileri genel hatları ile incelenec...
The importance of strange accounting theory positions is used to explain accounting facts accuratel...
Accounting is the practice of measuring, documenting, and reporting on the economic dimensions of an...
The knowledge structures underlying accounting representations are rarely investigated and usually t...
We provide a discussion of three of Zimmerman's (2001) conjectures about, and prescriptions for impr...
This paper describes the relationship between economic theory and national accounting. This relation...
Trying to delineate the relevance of social theory (broadly defined as an attempt to explain and pre...
This study is about the people and things of accounting, and more particularly how they relate to p...
Copyright: © 2014 Slaheddine Y. This is an open-access article distributed under the terms of the C...
This paper presents a review on applications of four types of theories for management accounting (MA...
Once upon a time, positive accounting theory -- a variant of positive economic theory -- was radical...
This thesis consists of ten papers published between 1996 and 2006 in the field of accounting histor...
Balance of payments theory is endowed with several schools of thought each approaching the problem f...
The standardization issue starts with the accounting theories and the interface between them and acc...
Accounting frameworks follow stipulations of existing Accounting Theories. This exploratory research...
Bu çalısma ile muhasebe isleyisi üzerinde etkili olan muhasebe teorileri genel hatları ile incelenec...
The importance of strange accounting theory positions is used to explain accounting facts accuratel...
Accounting is the practice of measuring, documenting, and reporting on the economic dimensions of an...
The knowledge structures underlying accounting representations are rarely investigated and usually t...
We provide a discussion of three of Zimmerman's (2001) conjectures about, and prescriptions for impr...
This paper describes the relationship between economic theory and national accounting. This relation...
Trying to delineate the relevance of social theory (broadly defined as an attempt to explain and pre...
This study is about the people and things of accounting, and more particularly how they relate to p...
Copyright: © 2014 Slaheddine Y. This is an open-access article distributed under the terms of the C...
This paper presents a review on applications of four types of theories for management accounting (MA...
Once upon a time, positive accounting theory -- a variant of positive economic theory -- was radical...
This thesis consists of ten papers published between 1996 and 2006 in the field of accounting histor...
Balance of payments theory is endowed with several schools of thought each approaching the problem f...