(1) Which article is of normative accounting theory, which one is of positive accounting

theory. Why?
The literature Sustainability accounting—a brief history and conceptual framework is a
normative accounting theory. The fact that a theorist applies some form of standard, goal, or
target to which actual practice should aim to reach is how normative accounting is created. As a
result, the normative theory makes an effort to offer recommendations for what should be done
in light of the value judgments used in the theory's development. It mostly focuses on issues with
recognition and measurement in accounting. This study also shows how many of the supposedly
innovative approaches in accounting were anticipated by these pioneering theorists. Finally, it
assesses present accounting practices in the context of these theories.

Whilst, the article Accountability and auditors’ materiality judgments: The effects of differential
pressure strength on conservatism, variability, and effort is considered a positive accounting
theory because in order to better understand the economic effects of such accounting decisions,
the article looks into actual transactions and events as well as how businesses account for them.
The theory then seeks to predict, given this data, how organizations will account for transactions
and occurrences in the future. As a result, the paper emphasizes how the term "materiality" is
frequently used to indicate the scope of the auditor's public role. Good materiality decisions are
necessary for a quality and efficient audit.

(2) Which research is conceptual, which is empirical?

The paper Sustainability accounting: a conceptual framework and brief historical overview by G.
Lamberton is regarded as conceptual since its central idea elucidates or characterizes the subject
of the conceptually-focused investigation. There is little in the way of actual experimentation; it
is bound to abstract conceptions or ideas. In contrast, this type of research typically involves
tracking and evaluating material that is already available on a certain subject.

While being empirical, the paper Accountability and Auditors' Materiality Judgments The study
basically uses empirical evidence, which involves testing and observing a number of processes.
Evidence that may be validated by observation or experience is referred to as empirical evidence,
as opposed to theory or pure reasoning. Empirical research is a sort of research that bases its
conclusions on empirical data. Studies conducted through empirical research can also be seen
and measured.

(3) What is the contribution made by Lamberton (2005) (Article 1) to accounting knowledge?
Make a brief explanation.
Potential internal consumers of sustainable accounting information can be differentiated from
external users, much like with traditional accounting information. The idea of connecting
accounting to the expanding concept of sustainability was a contribution made by Lamberton,
and it has subsequently gained popularity in academic and professional accounting literature. In
order to combine the various approaches into a sustainability accounting framework, the article
traces a brief history up to the World Summit on Sustainable Development in August 2002, when
the Sustainability Reporting Guidelines were published. A thorough reporting model results as a
result, offering a big challenge to organizations and requiring a significant commitment of
resources to achieve widespread acceptance.