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| Author: | Sterling, R.R. |
| Title: | Positive Accounting: An Assessment |
| Journal: | Abacus
1990 : VOL. 26:2, p. 97-135 |
| Index terms: | ACCOUNTING THEORY SCIENTIFIC METHODS THEORIES |
| Language: | eng |
| Abstract: | Positive accounting theory (sse Watts and Zimmerman, 1986) is subjected to scrutinity. The two pillars of that theory: a) value-free study and b) accounting practices are found to be insubstantial. The actual and potential results of the positive theory are found to have been nil. The author recommends to classify it as a 'cottage industry' and reject its attempt to occupy the centre of the subject. |
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