Translation: from english

normative accounting theory

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  • positive accounting theory — A theory that attempts to explain the nature of accounting, the role and activities of accountants, and relationships of accountancy to the economy. Unlike normative theories of accounting, it does not set out to state what accounting procedures… …   Accounting dictionary

  • normative theories of accounting — Theories of accounting, often based on a priori concepts and deductive reasoning, that prescribe the accounting procedures and policies that should be followed rather than describing those that are followed in practice. Compare: positive… …   Accounting dictionary

  • Positive accounting — is the branch of academic research in accounting that seeks to explain and predict actual accounting practices. This contrasts with normative accounting, that seeks to derive and prescribe optimal accounting standards.Positive accounting can be… …   Wikipedia

  • a priori theories of accounting — Theories used in measurement and valuation systems of accounting that are based on deductive reasoning from certain axioms or assumptions rather than experience. The 1960s was a particularly fruitful period for a priori research in financial… …   Accounting dictionary

  • Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects …   Wikipedia

  • Critical theory — Sociology …   Wikipedia

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  • Labor theory of value — The labor theories of value (LTV) are theories in economics according to which the values of commodities are related to the labor needed to produce them.There are many different accounts of labor value, with the common element that the value of… …   Wikipedia

  • New Trade Theory — Economics …   Wikipedia

  • Value theory — encompasses a range of approaches to understanding how, why and to what degree people should value things; whether the thing is a person, idea, object, or anything else. This investigation began in ancient philosophy, where it is called axiology… …   Wikipedia

  • Business ethics — For the episode from the American television series The Office, see Business Ethics (The Office). Business ethics (also corporate ethics) is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical… …   Wikipedia

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