A Comparative Analysis of Positive Accounting and Standard Accounting.docx
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1、 论文题目A Comparative Analysis of Positive Accounting and Standard Accounting1. Empirical accounting theory and the development of standardized accounting theory track.2.Comparison of the Differences between Positive Accounting Theory and Normative Accounting Theory 2.1 Methodology Comparison 2.2 The c
2、omparison of research contents 2.3 A Comparison of the Essence of Accounting 2.4 A Comparative Study on the Functions of Standard Accounting Research and Empirical Accounting Research3.The Choice of Accounting Research Method4.ConclusionA Comparative Analysis of Positive Accounting and Standard Acco
3、unting Abstract: This paper starts from the development of empirical accounting and normative accounting theory, emphasizes the comparison of empirical accounting arising from development, and analyzes the differences between empirical accounting theory and normative accounting theory from the persp
4、ective of research methods and methodology. Research should strengthen the empirical research, while the normative theoretical analysis and empirical analysis of the organic combination.1.Empirical accounting theory and the development of standardized accounting theory track Modern financial account
5、ing theory began in the twenties and thirties of the 20th century, the United States, has been booming. It can be said that the development of financial accounting theoretical research in the United States is a standardized accounting research and empirical accounting research history. Therefore, by
6、 reviewing the development process of financial accounting theory research in the United States, we can understand the historical trajectory of the development of normative accounting research and empirical accounting research. In 1929, the US stock market crash, followed by the thirties of the Grea
7、t Depression. In this context, in order to regulate the accounting information disclosure of listed companies, to avoid manipulation of profits, so as to protect the interests of investors, the United States in 1934 established the Securities and Exchange Commission (SEC). The establishment of the S
8、EC strengthens the demand for uniform accounting principles, and thus stimulates the accounting researchers enthusiasm for accounting theory research.The earnings decision model was introduced with the introduction of accounting books such as Payton and Littletons Introduction to Corporate Accountin
9、g Standards, and the income statement replaces the balance sheet as the first financial statement. The revenue decision model embodies ownership orientation and establishes the accounting principles of historical cost principle, accrual principle, matching principle, sustainable management principle
10、 and income realization principle, which has laid a solid foundation for more than 30 years of normative accounting research. Foundation and a solid framework of thinking, to promote the development of accounting theory has made tremendous contributions. Since then, accounting researchers have been
11、committed to the real income to explore. To the 20th century, the sixties, the traditional financial accounting theory reached a golden age. During this period, to accurately reflect the fiduciary duties of corporate managers to fulfill the financial report is considered the main objective, that is,
12、 the concept of fiduciary responsibility. Therefore, this period of accounting research and explore the best accounting principles and accounting practices related to the accounting principles and accounting practices should be what, that is later called the normative accounting research, the method
13、ology is based on deductive doctrine.However, the accounting profession has not been able to reach a consensus on this issue. In 1963, the Possibility of the Arrow (Possibility Theorem of Arrow) made, so that the accounting profession gradually realized that in the real world, the best accounting pr
14、inciples and accounting practices can not exist. In this case, the decision-making usefulness came into being. In 1966, the American Accounting Association (AAA) in its basic accounting theory report (A Statement of Basic Accounting Theory) for the first time put forward the concept of useful decisi
15、on-making. The view is that if we can not provide theoretically correct financial statements, at least should make historical cost statements more useful. In 1973, the Troublard Commission of the American Institute of Certified Public Accountants (A ICPA) published the Trubrad Report entitled Object
16、ives of Financial Statements, which further strengthened the usefulness of decision making.The usefulness of decision-making makes accounting research from the exploration of real income to the impact of accounting policies on stakeholders, thus promoting the empirical research in this field, especi
17、ally the development of empirical accounting research. By the influence and empiricism of empirical economics, empirical research has been gradually introduced into the field of accounting and has been rapid development of the traditional norms of accounting research dominated the situation was brok
18、en. In 1968, American accountants Jane Bauer and P1 Brown published a paper entitled empirical assessment of accounting data, the paper, marks the birth of empirical accounting research. Since the seventies, accounting scholars, such as Jensen, Watts and Zimmerman of Rochester School, have carried o
19、ut a lot of pioneering and effective empirical accounting research, which makes the empirical accounting research gradually recognized, popularized and developed. In the eighties, empirical accounting theory (Watts and Zimmerman, 1986) as the mark, empirical accounting research into the mainstream o
20、f financial accounting research, today, empirical accounting research is still in the ascendant, In full swing, resulting in a large number of research results, to promote the development of accounting theory has made important contributions. As discussed earlier, empirical accounting studies are co
21、ncerned only with what issues, not value judgments, mainly used to explain and predict corporate managers on the choice of accounting policies.2.Comparison of the Differences between Positive Accounting Theory and Normative Accounting Theory2.1Methodology Comparison The comparison of methodology is
22、to compare the difference between the two from the philosophical point of view, empirical accounting research and normative accounting research in the methodological differences exist in the following aspects. Normative accounting theory that peoples behavior and a certain goal linked to these goals
23、 are subjective, subject to personal preferences, can not and does not need to verify its appropriateness, but only with the value of the standard, looking for rational Accounting practice. The methodology of empirical accounting theory is derived from the empirical theory of philosophy, which argue
24、s that it is impossible and necessary for people to understand what things should be. Science is only a description of subjective experience and does not reflect any objective laws. Therefore, the study of accounting theory focuses on explaining and guiding accounting practice. In fact, both theorie
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