normative theories of accounting

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.

Accounting dictionary. 2014.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • a priori theories of accounting — Theories used in measurement and valuation systems of accounting that are based on deductive reasoning from certain axioms or assumptions rather than experience. The 1960s was a particularly fruitful period for a priori research in financial… …   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

  • Positive accounting — is the branch of academic research in accounting that seeks to explain and predict actual accounting practices. This contrasts with normative accounting, that seeks to derive and prescribe optimal accounting standards.Positive accounting can be… …   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

  • 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

  • religion, study of — Introduction       attempt to understand the various aspects of religion, especially through the use of other intellectual disciplines.       The history of mankind has shown the pervasive influences of religion, and thus the study of religion,… …   Universalium

  • Judaism — /jooh dee iz euhm, day , deuh /, n. 1. the monotheistic religion of the Jews, having its ethical, ceremonial, and legal foundation in the precepts of the Old Testament and in the teachings and commentaries of the rabbis as found chiefly in the… …   Universalium

  • economics — /ek euh nom iks, ee keuh /, n. 1. (used with a sing. v.) the science that deals with the production, distribution, and consumption of goods and services, or the material welfare of humankind. 2. (used with a pl. v.) financial considerations;… …   Universalium

  • Distribution (economics) — Distribution in economics refers to the way total output, income, or wealth is distributed among individuals or among the factors of production (such as labour, land, and capital).[1]. In general theory and the national income and product… …   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

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”