British Accounting Review Research Register [22]
论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-06-13编辑:lzm点击率:25383
论文字数:12438论文编号:org201406132228217303语种:英语 English地区:中国价格:免费论文
关键词:British Accounting英国会计论文范文课程作业International Accounting
摘要:Revaluation impairment, starting with the asset had previously been estimated value of owner's equity account, crediting of Health, less than some of the year and then charged to the profit and loss.
ative accounting research results are often obtained and only due to lack of experience supports the representative of the "behind closed doors" type of personal views and conclusions. The role of empirical accounting research manifested in:
Positive Accounting Research start from the evaluation of accounting standards Institute, based on the premise to start on the gauge theory the reality of the premise on which depend the effectiveness of inspection, and then evaluate norms research. (2) Empirical theory obtained from empirical research not only accounte for the observed accounting practices but also accounte the not observed phenomena, practices and these occur, but has not yet obtained through data collection and analysis of evidence to confirm the phenomenon of systemic and practice provide an explanation. Empirical theory is not to tell people what to do, but to tell people in specific historical conditions, what can be done. It can be said, empirical accounting research shifted objective of the study from the ideal reality. (3) Positive Accounting Research attaches great importance to the accounting of the main acts and motives of the research, and imported a large amount of research results in economics, such as property rights theory, contract theory, theory of the firm, broadening the scope of the study of accounting theory. Empirical accounting research enterprises under market conditions would be regarded as a variety of "contractual relationship" a combination of various interest groups for the maintenance of their own interests while the attitude of accounting standards has shown a great deal of experience in the conduct of analysis, obtained Accounting Research Institute do not recognize many of the norms useful conclusions.
limitations of Positive Accounting Research reflected in: (1) Positive Accounting Research seek to use the limited facts and phenomena to prove the general proposition, and thus the inevitable results of their research have only probability or probability. (2) Positive Accounting Research over-emphasis on modeling and quantification, so it often taken for granted duing to neglect of certain secondary factors, the results can sometimes lead to over-simplify the object of study and research of systematic bias. (3) Positive accounting theory, accounting research during the course of study entirely rule out the value judgments, are also not entirely reasonable, because it has the economic consequences of accounting information, as "economic man" of accounting researchers in carrying out the process of Positive Accounting Research it is impossible completely to avoid preconceived personal preferences caused by interference. (4) Positive Accounting Research and normative accounting research is often compared with the time lag, such as certain accounting standards and specific issues related to research is always a number of years after the publication of accounting standards, or rather always wait until there is sufficient the sample data to establish an empirical analysis of mathematical models can be implemented. In this sense, Watts / Zimmerman in the "Positive Accounting Theory," a book that the role of positive accounting theory is to explain and predict only, but made no mention of positive accounting theory of the guiding role of the accounting practices.
The above discussion illustrates that the standardized accounting research and empir
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