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CONDITIONAL NORMATIVE ACCOUNTING METHODOLOGY INCORPORATING VALUE JUDGMENTS AND MEANS

This is a research report on CONDITIONAL NORMATIVE ACCOUNTING METHODOLOGY INCORPORATING VALUE JUDGMENTS AND MEANS uploaded by Jasmine Pvk in category: All Documents »  Accounts »  Advance Accounting section of our research repository.
894 views, 0 comments, Last Update: Feb 9, 2016.
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Tags: Achievements , pragmatically , incorporates , justification
Description:
The growing interest in ethical and other normative aspects of accounting promotes the search for an
empirical-scientific methodology capable of handling normative issues. On the one side, traditional
normative accounting theories have been rejected as unscientific, on the other side, “positive accounting
theory” emphasizes the positive instead of the normative aspects of our discipline.



 

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