ACCOUNTING THEORY

Accounting Theory- Case Study

Executive Summary

Positivism accounting refers to the observation of economic facts in an objective, which is displayed as accounting, not accepted as valid, other knowledge, but those from the experience, thus rejecting any conception absolutist and idealistic. The fact is the only scientific reality. The positivists renounce what is futile and seek to know the facts and the laws of phenomena and not the causes or the principles thereof; leaving the imagination subordinated by observation. That is why these laws and fail to hold with such precision and certainty that permit, explain and predict the events that take place in the discipline book. The positive general theory has involved some elements (number, value, monetary unit, the interval of time, economic, economic actors, sets, relations) which are common to all systems, accounting, these are developed to solve the problems of the environment (practical-normative) is the economic, social or cultural. In a system, general accounting theory and the environment should be consistent, to be able to meet the needs of users of the information and thus make the system successful. The following assessment reveals one of the great attitudes of accounting positivists this science come to settle all value judgments in the preparation of general accounting theory. Only refers to facts and investigations that may be confronted with reality, not allow the intrusion of a research policy.

Accounting Theory- Case Study

Introduction

The term positivism first used by the French philosopher and mathematician of the nineteenth century Auguste Comte, who claimed that each of the sciences or branches of knowledge must pass through three different theoretical stages: the theological or fictitious stage, the metaphysical or stage abstract, and by the late scientist or positive.

This philosopher considered the father of sociology; please try to state positively the study of humanity, being interested in the reorganization of social life for the good of individuals through scientific knowledge. The positivism cannot be a straight jacket force in any science social, as researchers are free to choose the tools, elements, theory, etc., that create necessary, for the development of their research.

Accounting Regulation

In this assignment also we will try to cover different cases of Setey ltd from the perspective of different accosting theories. What one can realize the accounting principles are the result of complex interactions in which various interest groups involved like Accountants, entrepreneurs, regulators, tax collectors, audit firms, workers, politicians and academics, some of them up. In the context above, a theory needed to help understand more easily (Auguste1984, 45).

The nature of such relationships,

Effects on wealth transfer and

The reasons why, different groups, are willing to allocate resources in order to influence the process of establishing accounting principles.

Such understanding is necessary to determine the reasonableness of the normative theories. The theory called to fulfill this role is the "positive accounting theory." Positive accounting theory, however, has been questioned since its origins and from different angles. Accounting regulation is a process that is based on real events for the application of rules, positive and ...