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Essays on accounting theory

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Positive Accounting Theory and Normative Accounting Theory

16 pages (4000 words) , Download 1
The paper “Positive Accounting Theory and Normative Accounting Theory” seeks to evaluate positive accounting theory, which is one of the many positive theories of accounting. It refers to the theory that explains and predicts certain accounting phenomena or action…
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Accounting Theory

7 pages (2250 words) , Download 2
The paper "Accounting Theory" discusses the implementation of accounting application that the company might use so as to revive from the crisis. The writer of the paper also gives information about the stakeholder theory that focuses on the problem of the company…
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ACCOUNTING THEORY

8 pages (2000 words) , Download 1
To better understand accounting theories there is need to develop an understanding of what accounting is in the first place.This picture is best painted by looking at the history of accounting that will also provide insight into the various accounting theories…
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Accounting Theory

16 pages (4000 words) , Download 2
has asked me to prepare a report that draws upon my knowledge of positive and normative accounting theories to examine the factors that lead to the collapse of the Enron Corporation. My employer, the Australian Accounting Standards Board (AASB) will draw upon my findings when…
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Accounting Theory

6 pages (1500 words) , Download 3
It is true that the primary role of organisation is to fulfill the needs of people either by producing goods or services; however, at the same time, the organization needs to be…
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Accounting Theory

2 pages (500 words) , Download 1
Free
It pays attention to the function of accounting in maintaining the privileged positions of those who have capital and neglecting the…
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Accounting theory

4 pages (1000 words) , Download 1
This is in accordance with the constitution. The company is also entitled to keep any balance from forfeiture of “B” ordinary shares.
October 1 Applications had been received for 170,000 shares, of which…
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Financial Accounting Theory

12 pages (3000 words) , Download 2
Financial Accounting Theory 1. What is the purpose of financial accounting theory? Are you a positivist? Explain why you agree or disagree with positive accounting theory. The purpose of financial accounting theory is broad and complex, spanning an array of issues…
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Accounting theory

7 pages (1750 words) , Download 1
The businesses operate all around the world in order to create wealth and prosperity in the surrounding economic and social systems. The accounting…
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Positive Accounting Theory

6 pages (1500 words) , Download 3
The present essay "Positive Accounting Theory" is focused on the theory offered by Watts and Zimmerman in 1978. As the author puts it, there has been a debate on how suitable the theory is in the prediction of how firms choose the accounting policies they use…
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Accounting Theory & Methodology

8 pages (2471 words) , Download 1
This essay "Accounting Theory & Methodology" establishes the relevance and requirement of constant Accounting Theory and Methodology in modern-day accounting and negates the contention that ‘Accounting theory and methodology are a waste of time’. …
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Positive Accounting Theory

5 pages (1250 words) , Download 3
The theory of Positive Accounting seeks to make relevant accounting transactions based on the predictions of real world situations.The predictions of real world situations help small businesses in choosing the appropriate accounting policies …
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Financial Accounting Theory

6 pages (1500 words) , Download 1
Financial Accounting Theory Contents Contents 1 Introduction 2 Conceptual framework 3 Financial Accounting 4 Conceptual Framework for Financial Accounting 5 Conclusion 7 Reference 8 Introduction Conceptual framework is the concepts and ideas which is coherent and organized that justifies a research…
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Accounting theory in Australia

4 pages (1000 words) , Download 1
My reflection is based upon Watt and Zimmerman's contention that the managers of a firm will attempt to utilise methodologies to avoid taxes and dividendsIn this vein I waspreoccupied reflecting upon and reading on the Enron disaster and how numbers can not be seen as neutral and unbiased…
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Advance Accounting Theory

14 pages (3500 words) , Download 1
Traditional budgeting is mainly based on the past information and the past performance which has negative impact on the aspect of budgeting. One…
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Accounting theory and practice

2 pages (500 words) , Download 1
Free
An accounting treatment has been provided to show the preference shares as an equity without considering the time value of money, to show the preference…
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Accounting theory practice

8 pages (2000 words) , Download 1
This revision has brought the IAS 1 almost on the level of US Financial Accounting Standard Board (FASB) statement no. 130 ‘Reporting Comprehensive Income’. In fact FASB decided earlier that it…
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Accounting Theory and Practice

10 pages (2500 words) , Download 1
The process has been slowly developing with no progress because of various issues among the international standards. This paper discusses the convergence and harmonization of…
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Advanced Accounting Theory & Practice

8 pages (2000 words) , Download 1
Year 2001, was marked as the year of establishment of International Accounting Standards Board (IASB). It was established with the idea to develop and implement International Financial Reporting Standards (IFRS). …
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Advanced Accounting Theory & Practice

8 pages (2000 words) , Download 1
This accounting standard is comprised of information necessary for preparing and presenting the financial statements. The basic purpose of this standard…
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Accounting Theory and Policy

9 pages (2250 words) , Download 1
The debate on principles-based accounting standards is concerned with the possible changes that FASB wants to make on U.S. GAAP, transforming the accounting standards from one that is characterised as rules-based into one that would be principles-based…
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Accounting theory: comparability

9 pages (2250 words) , Download 2
Comparability is one of the applications in the accounting practice.In fact,it is one of the basic features of Generally Accepted Accounting Principles and also in the framework of the International Financial Reporting Standards comparability ensures that an entity’s financial data does not differ from the entities doing business in the same industry…
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Financial accounting theory

10 pages (2500 words) , Download 1
One is to provide information for contracting purposes and other is for the purposes of valuation. Time and again these two objectives of accounting information create conflicts. “The nature of this type of conflict in SMEs, where there…
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Financial Accounting theory and issues

4 pages (1000 words) , Download 1
574), Legitimacy theory is based on the idea that business ventures and even public organizations should conduct their operations in a way that is desirable, proper, congruent and conforming to the social norms, values and beliefs system present in…
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Adv. Accounting Theory & Practice

4 pages (1000 words) , Download 1
The firms in different industries have a conflicting nature in terms of their responsibilities towards society.Their scope of responsibilities clearly depends upon the area in which they are doing business…
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Advanced Accounting Theory

2 pages (500 words) , Download 1
Free
The process of accounting is based on some assumptions and is generally guided by an underlying set of principles and regulations. One of these sets…
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Accounting Theory (Australia)

2 pages (500 words) , Download 1
Free
Though the economy of Japan have considerable influence in the international trade and finance, the eagerness of the country to play significant role in deciding the financial regulations are lesser…
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Accounting Theory: Firms Disclosure of Information

5 pages (1250 words) , Download 1
For sustaining in a market a firm need invest from the investors which they can get by winning the confidence of the investors. The investor confidence can be won by disclosing the information about the company in public…
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Financial Accounting Theory. Assignment 2

12 pages (3000 words) , Download 1
Many transactions take place on a daily basis, monetary benefit realization being the sole big driver for their evolution. In this run, it becomes…
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Current Issue In Accounting (Accounting Theory)

7 pages (1750 words) , Download 1
Current Issue in Accounting (Accounting Theory) Name Instructor Task Date Outline i. Introduction ii. Part A: Measurement in Accounting Theory iii. Measurement models a. Historical cost Advantages of Historical cost Disadvantages b. Net Realizable Value c…
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Throughput Accounting & Theory of Constraints

11 pages (3373 words) , Download 1
The paper "Throughput Accounting & Theory of Constraints" states that Throughput Accounting is a Management Accountancy principle, of which the prime motive is to help in the decision making the process for managers in terms of marketing decisions, promotional decisions, hiring decisions, etc. …
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Case study ( subject accounting theory)

7 pages (1750 words) , Download 1
Ryanair customers service problems in 2013. Introduction Ryanair is one of Europe’s leading low cost airlines that have established a strong foothold in the scheduled passenger airline segment in Europe over the years. It has been consistently offering low fares that have contributed towards an increased passenger interchange while keeping a maintained stronghold on operating efficiency and cost control…
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Accounting Theory and Methodology Are a Waste of Time

7 pages (2126 words) , Download 1
This essay "Accounting Theory and Methodology Are a Waste of Time" discusses how there are various definitions of accounting theory…
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Accounting Theory - Comparison between Positive and Normative Approach

14 pages (3500 words) , Download 2
This paper "Accounting Theory - Comparison between Positive and Normative Approach" focuses on the fact that accounting is practised within an implied theoretical framework compiled of principles and practices that are accepted because of their supposed usefulness and logic.  …
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Usefulness of Accounting Theory to Practicing Accountants Today

13 pages (3250 words) , Download 1
In the paper “Usefulness of Accounting Theory to Practicing Accountants Today,” the author critically evaluates the usefulness of accounting theory to practicing accountants today. To illustrate his arguments, he discusses in depth one module covered in the course-Conceptual Framework Projects…
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Accounting Theory : 'Satisfying multi users and their needs in accounting is easy to achieve'

6 pages (1500 words) , Download 1
The birth of accountancy can be retraced to the early days of human (Simons, 2004). There was a great urge for recording and maintaining the information regarding the agricultural products along with their quantities…
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Issues in Accounting Theory and Practice (Case Study National Greenhouse Accounts Factor)

8 pages (2000 words) , Download 1
It has a different division that rents out and leases motor vehicles. The CEO of the company worries that the new tax placed on carbon will affect the company’s share prices. This is mainly…
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Issues in Accounting Theory and Practice (Case Study National Greenhouse Accounts Factor)

8 pages (2000 words) , Download 1
Contex limited is a company that rents-out tools for mining sites and constructions. It has a different division that rents out and leases motor vehicles. The CEO of the company worries that the new tax placed on carbon will affect the company’s share prices. …
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Accounting Theory & Pract The main motivation for corporate [social and environmental] reporting ... is to enhance corporate image and credibility with stakeholders (Adams, 2002: 244-245). Do you agree Use a variety of accounting theories to respon

6 pages (1500 words) , Download 1
Businesses are established so that they can achieve the set goals and objectives by providing goods and services that meet the needs of their clients in the most effective manner. Businesses owners and managers are supposed to ensure that they create credible systems that can be…
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Theoretical concepts of accounting

4 pages (1000 words) , Download 1
This report presents a review and discussion related to the different theoretical concepts of accounting.The areas discussed in the report include arguments related to the free market perspective with respect to the regulation of accounting…
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Accounting Theory:British Petroleum Oil Split in Mexican Gulf 2010

5 pages (1250 words) , Download 1
With the intention to decode the operations of businesses and their consequences, various accounting theories have been brought into use.For instance, the positive accounting theory emphasises the Ex Enteagreement between the two parties…
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Why Do We Need So Many Different Theories in Accounting

6 pages (1698 words)
Nobody downloaded yet
The paper "Why Do We Need So Many Different Theories in Accounting?" explores the differences between accounting theories and theories of accounting and provides an example wherein two theories tackle the same case differently…
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Australian Accounting Conceptual Framework Theory

9 pages (2449 words)
Nobody downloaded yet
"Australian Accounting Conceptual Framework Theory" paper states that the preparation of the financial statements must be based on the objectives of providing important financial information to an external user. This will facilitate users to make crucial decisions related to resource allocation…
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Finance and Accounting

5 pages (1250 words) , Download 1
Normative approach, the term, was first applied by Adrian Holliday, in the year 1994, which signifies the study of culture. The studies referring this approach view beliefs for Service Level Agreement (SLA) indicating the future behaviour of the students as well as effective learners. …
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(Not sure about that) this is a critical project report from the module of issues in accounting research,

6 pages (1500 words) , Download 2
Critical Module Report: Positive Theory of Accounting Standards [Name [Date [ID [Course # / Professor Introduction Accounting theory often focuses on the economic to the detriment of other forces: Which elements should be accounted for, what data signals are salient to investors and to the economy, how managers react to accounting protocols, etc…
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Adv.Accounting Theory and Pract

6 pages (1500 words) , Download 1
Researcher Carol Adams proves this ability by researching current accounting theories and the roles they play in corporate social and environmental responsibility. In her 2002 article, Adams explains how…
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Developing a conceptual framework is an impossible possibility
8 pages (2000 words) , Download 1
Running Head: Conceptual Framework: Impossible Possibility Conceptual Framework: Impossible Possibility Developing a Conceptual Framework is an Impossible Possibility Conceptual Framework Overview: A conceptual framework in accounting discipline determines the conceptual and theoretical issues confining the financial reporting and forms a comprehensive approach with a stable foundation that undermines the establishment of accounting principles…
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Normative approach and positive approach
8 pages (2000 words) , Download 1
Since 15th century accounting is having its existence in the business world. Among various source of income, business needs to maintain everyday transactions, this are known as accounting methods…
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Australian financial accounting

2 pages (500 words) , Download 1
Free
This method mainly aims at explaining the actual accounting practices. The next section will provide three hypotheses that can be based on the major…
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Management accounting

3 pages (750 words) , Download 3
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The economies of Europe and that of America experienced a financial crisis because of too much liberalization of their economies.The European Union and the United States government advocated for a free market economy…
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