21 Oct 2017 which Watts & Zimmerman (1986) have used to popularize and legitimize their approach is that their. view of accounting theory is the same as 15 May 2014 ' The influence of sales contracts on accounting choice is considered by Watts and Zimmerman. (1986. 207) and by Zimmer (1986) andjoint This paper examines the development of positive accounting theory (PAT) and Watts and Zimmerman's 1986 book is taken to mean PAT, studies of Retrieved from http://web.ifac.org/download/a017-2010-iaasb-handbook-isa-315.pdf. theory (i.e., accounting theory seeks to explain and predict accounting and auditing practice) given in Watts and Zimmerman's. (W & Z) 1986 book is taken to A review of Watts and Zimmerman's original positive accounting theory papers ( 1978, 1979), their subsequent book, Positive Accounting Theory (1986), and Watts and Zimmerman reviewed the theory and methodology of the economic- based litera- ture in accounting in their prominent book dated 1986 [6]. In this book
This papel reviews the positive accounting theory. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive Menurut Watt & Zimmerman (1986) tujuan teori akuntansi adalah untuk menjelaskan dan memprediksi praktek akuntansi. Penjelasan (explanation) menguraikan alasan mengapa Normative Accounting Theories Friedman (1953) popularized this phrase. What Watts and Zimmerman do actually is propagate a specific version of accounting theory. Methodologically they subscribe to the Kuhnian (1970) view of science. It is, however, to be noted that most of the research in economics, from which Watts and Zimmerman (1986) borrow their term positive, Positive Accounting Theory: A Ten Year Perspective Watts and Zimmerman-Positive Accounting Theory 133 if accounting methods do not affect taxes they do not affect firm value. In that situation there is no basis for predicting and explaining accounting choice. Ac-counting is irrelevant. To predict and explain accounting choice accounting researchers had to … Towards a Positive Theory of the Determination of ...
1 Sep 2002 when Watts and Zimmerman published their paper in 1986 that emphasized positive accounting theory behind choices of accounting methods.
