Accounting dictionary. 2014.
normative theories of accounting — Theories of accounting, often based on a priori concepts and deductive reasoning, that prescribe the accounting procedures and policies that should be followed rather than describing those that are followed in practice. Compare: positive… … Accounting dictionary
positive accounting theory — A theory that attempts to explain the nature of accounting, the role and activities of accountants, and relationships of accountancy to the economy. Unlike normative theories of accounting, it does not set out to state what accounting procedures… … Accounting dictionary
mathematics — /math euh mat iks/, n. 1. (used with a sing. v.) the systematic treatment of magnitude, relationships between figures and forms, and relations between quantities expressed symbolically. 2. (used with a sing. or pl. v.) mathematical procedures,… … Universalium
metaphysics — /met euh fiz iks/, n. (used with a sing. v.) 1. the branch of philosophy that treats of first principles, includes ontology and cosmology, and is intimately connected with epistemology. 2. philosophy, esp. in its more abstruse branches. 3. the… … Universalium
Economics — This article is about the social science. For other uses, see Economics (disambiguation). For a topical guide to this subject, see Outline of economics. Economics … Wikipedia
William H. Starbuck — Infobox Scientist name = William Starbuck image width = 150px caption = birth date = birth date|1934|9|20|mf=y birth place = Portland, Indiana residence = citizenship = nationality = ethnicity = field = Cognitive Psychologist Organizational… … Wikipedia
Business ethics — For the episode from the American television series The Office, see Business Ethics (The Office). Business ethics (also corporate ethics) is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical… … Wikipedia
Economic model — A diagram of the IS/LM model In economics, a model is a theoretical construct that represents economic processes by a set of variables and a set of logical and/or quantitative relationships between them. The economic model is a simplified… … Wikipedia
Law of value — The law of value is a concept in Karl Marx s critique of political economy. Most generally, it refers to a regulative principle of the economic exchange of the products of human work: the relative exchange values of those products in trade,… … Wikipedia
Truth — For other uses, see Truth (disambiguation). Time Saving Truth from Falsehood and Envy, François Lemoyne, 1737 Truth has a variety of meanings, such as the state of being in accord with fact or reality … Wikipedia
