Debate 4-2 Critical Perspective versus Mainstream Accounting  

Proponents of critical perspectives research believe that mainstream accounting research relies on
assumptions that are considered in a vacuum, which does not mirror reality.

Arguments

Argument 1:    Present arguments supporting critical perspective research

Argument 2:    Present arguments supporting traditional, mainstream accounting research

Debate 4-3 Positive versus Normative Accounting Theory  

A comprehensive theory of accounting has yet to be developed.

Arguments

Argument 1:    Present arguments that support reliance on positive theory to develop a general theory of
accounting.

Argument 2:    Present arguments that support reliance on normative theory to develop a general theory of
accounting.