Approaches and criticisms of positive accounting theory and its economic consequences
Abstract
This paper describes early on positive accounting of theory, where is the theory to help explain and predict the accounting practice. The explanation is also complemented by research that supports and also underlies positive accounting theory that was carried out before and after an article in 1990 by Watts and Zimmerman. Positive accounting theory trying to understand how accounting practices are used by accountants in different situations and by different companies. To answer the origin of the concept of economic consequences, it is introduced a theory that is positive accounting theory.
How to Cite This Article
Sri Lestari Saragih, Siti Hardiyanti Marpaung, Iskandar Muda, Sri Rizki Marbun (2021). Approaches and criticisms of positive accounting theory and its economic consequences. International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 2(4), 198-200.