20 May 2012

Pendekatan dan Kritik Teori Akuntansi Positif

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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