Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Save to My Library
Look up keyword
Like this
21Activity
0 of .
Results for:
No results containing your search query
P. 1
Research Methodology and Theories on the Uses of Accounting Information

Research Methodology and Theories on the Uses of Accounting Information

Ratings: (0)|Views: 1,574 |Likes:
Published by hamarshi2010

More info:

Published by: hamarshi2010 on Dec 23, 2009
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PPT, PDF, TXT or read online from Scribd
See more
See less

11/14/2012

pdf

text

original

 
 
Research Methodology and Theorieson the Uses of Accounting Information
Research Methodology Research Methodology 
Deductive ApproachDeductive Approach
Inductive ApproachInductive Approach
Pragmatic ApproachPragmatic Approach
Scientific Method of Inquiry Scientific Method of Inquiry 
The Outcomes of Providing Accounting InformationThe Outcomes of Providing Accounting Information
Fundamental AnalysisFundamental Analysis
The Efficient Market HypothesisThe Efficient Market Hypothesis
 
 
Research Methodology and Theories onResearch Methodology and Theories onthe Uses of Accounting Informationthe Uses of Accounting Information
To have a science is to have recognized a domainTo have a science is to have recognized a domainand a set of phenomena in that domain, and nextand a set of phenomena in that domain, and nextto have defined a theory whose inputs and outputsto have defined a theory whose inputs and outputsare descriptions of phenomena.are descriptions of phenomena.
 
-
The first are observations,The first are observations,
-
The second are Predictions, whose termsThe second are Predictions, whose termsdescribe the underlying reality of the domain thedescribe the underlying reality of the domain theunderlying reality of the domain.underlying reality of the domain.
 
 
- Over the years, accountants have done a great deal of - Over the years, accountants have done a great deal of theorizing, Providing new insights and various ways of theorizing, Providing new insights and various ways of looking at accounting and is outcomes.looking at accounting and is outcomes.- A distinction can be made between theorizing and theory- A distinction can be made between theorizing and theoryconstruction.construction.- Theorizing is the first step to theory construction, but it is- Theorizing is the first step to theory construction, but it isfrequently lacking because its results are untested or frequently lacking because its results are untested or untestable value judgments.untestable value judgments.
-
The FASB's Conceptual Framework Project wasThe FASB's Conceptual Framework Project wasintroduced as the state- of the theory of accounting.introduced as the state- of the theory of accounting.However, this theory does not explain how accountingHowever, this theory does not explain how accountinginformation is used because very little Predictiveinformation is used because very little Predictivebehavior is explained by existing accounting theory.behavior is explained by existing accounting theory.

Activity (21)

You've already reviewed this. Edit your review.
1 hundred reads
1 thousand reads
Margie Soriano liked this
Towfiq Ashour liked this
Towfiq Ashour liked this
Thabit Abu Nader liked this
Manar Hosny added this note
bbbbbbbbbbbbbbbbbbbb
Manar Hosny liked this
mehedi_siu2846 liked this

You're Reading a Free Preview

Download
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->