文章基本信息

标题：Kaitan riset akuntansi dengan pengajaran dan praktik: pendekatan teori positif
本地全文：下载
作者：Arif Budiarto
期刊名称：Jurnal Akuntansi & Auditing Indonesia
印刷版ISSN：1410-2420
电子版ISSN：2528-6528
出版年度：1999
卷号：3
期号：1
页码：29-48
出版社：Jurnal Akuntansi & Auditing Indonesia
摘要：There has been a fundamental change inflccounring research and education. A shi/t from normarive orprescriptive theories ofhow accounring ought to be done to positive or descriptive theories ofwhy it is done as it is. Several years ago, accounting students learned normative theories ofaccounting, but today, analogical reasoning is not the only way tornolce anaccounting policy recommendation. The study ofdescriptive theories and extent rules will prepare students to evaluate alternatives in the face of inevitable change in the social, economic, and political environment. I believe thatthere has been a fundamental change in accounting research and education which has an influence on the reason for changing current pracrices. This paper presents the change in the form of"accounting theory." Specifically, the shift from normative theories topositive theories.
其他摘要：There has been a fundamental change in accounting ought to be done to positive or descriptive theories of why it is done as it is. Several years ago, accounting students learned normative theories of accounting but today, analogical reasoning is not the only way to make an accounting policy recommendation. The study of descriptive theories and extent rules will prepare students to evaluate alternatives in the face of inevitable change in the social, economic, and political environment. I believe that there has been a fundamental change in accounting research and education which has an influence on the reason for changing current practices. This paper presents the change in the form of "accounting theory." Specifically, the shift from normative theories to pisitive theories.