ACCOUNTING

THEORY
Amadila Aigar (1210534003)
M. Irhas Ervan (1210534027)

PRAGMATIC
SYNTACTIC
NATURALISTIC

CLASSIFICATION
SEMANTIC
POSITIVE

NORMATIC

PRAGMATIC

DESCRIPTIVE
An inductive approach

PSYCHOLOGICAL
Observation on users
response to the
accountants outputs

Problem of Psychological
Pragmatic
Illogical manners
Preconditioned response
Not react when they should

SYNTACTIC AND SEMANTIC

THEORIES

Syntactic in linguistic syntac is he

study of the rules @ patterned relation,
Semantic referred to as rule o
correspondence @ operational definition.

NORMATIVE
TRUE INCOME

DECISION
USEFULNESS

Normative theories

- DecisionUsefulness -

Positive Theories

Positivism or empiricism means testing or

relating accounting hypotheses or theories
back to the experiences or facts of the
real world.
Explanatory
Predictive

SCIENTIFIC APPROACH
APPLIED TO ACCOUNTING

MISCONCEPTIONS OF PURPOSE

ISSUES FOR AUDITING

THEORY CONSTRUCTION