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نسخة Accounting Theory Ppt Copy-112
نسخة Accounting Theory Ppt Copy-112
Theory
Construction
Table of contents
• Decision usefulness
- Example
The decision process in normative theory:
Positive Theories
First:
• Make scientists out of accounting practitioners
• It’s not correct to separate
Second:
• The desire for absolute truth
• The scientific method attempts to persuasive evidence to explain ,
it does not provide ‘ truth’
Issues For Auditing Theory Construction
• What is auditing?
• Mautz and Sharaf comprehensive
theory.
Questions