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 The theories on regulation address the issue who benefits from accounting regulations. There are three such theories, which are indicated...

The acceptance of a theory depends on the ability of a theory to explain and predict the validity / logical process of the theory’s constr...

The end of normative period led to the shift of accounting theory development to a new form of empiricism, which operates under the broad...

The period 1956-1970 is labeled as the ‘normative period’ as during this period accounting theorists attempted to establish ‘norms’ for ‘b...

Accounting theory is mainly a modern concept when compared with theories emancipating from mathematics or physics. Accounting developed a...

Accounting is usually viewed as a subject that engages in a discussion of techniques and tools that accounting professionals employ in ...

One of most important lecture among guest lecture series was the lecture on Personal Character. The benefit of this lecture cannot be...