Article Accounting history in diverse settings - an introduction
There are a number of books and papers talking about accounting theories. I suggest that you check the following book out:
[BOOK] Accounting theory
J Godfrey, A Hodgson, A Tarca, J Hamilton… - 2010 - researchdirect.westernsydney.edu …
According to my knowledge: there are two main theories:
the first is the Narrative Accounting Theory
the second is the Positive Accounting Theory
Accounting theories, as in the case of accounting assumptions, are accepted or axiomally accepted on the basis of their agreement with the objectives of the financial statements. These theories reflect the nature of the accounting units that operate in a free economy based on the private property system
In Accounting, what is the main difference between formal and essential theory, in this sense, I think that the discussion is more accurate and clarifies the dimension in which the reconstructed concept is spoken and communicated. You have to make an analysis of the practices to determine the concept of theory that accounts for its derivation and logic of comprension.Que think of this?
In Accounting, what is the main difference between formal and essential theory, in this sense, I think that the discussion is more accurate and clarifies the dimension in which the reconstructed concept is spoken and communicated. You have to make an analysis of the practices to determine the concept of theory that accounts for its derivation and logic of comprension.Que think of this?
@Dr-Ahmed M. Al-Baidhani د. احمد البيضاني send new link everyone. I haven't access. Thanks.
- Badges
- Science topic