Relevant bibliographies by topics / Positive Accounting Theory

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Positive Accounting Theory'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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Journal articles on the topic "Positive Accounting Theory"

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BOLAND, LAWRENCE A., and IRENE M. GORDON. "Criticizing positive accounting theory." Contemporary Accounting Research 9, no. 1 (September 1992): 142–70. http://dx.doi.org/10.1111/j.1911-3846.1992.tb00874.x.

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Kabir, M. Humayun. "Positive Accounting Theory and Science." Journal of CENTRUM Cathedra: The Business and Economics Research Journal 3, no. 2 (September 10, 2010): 136–49. http://dx.doi.org/10.7835/jcc-berj-2010-0043.

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Demski, Joel S. "Positive accounting theory: A review." Accounting, Organizations and Society 13, no. 6 (January 1988): 623–29. http://dx.doi.org/10.1016/0361-3682(88)90036-0.

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Kaplan, Steven E., and Robert G. Ruland. "Positive theory, rationality and accounting regulation." Critical Perspectives on Accounting 2, no. 4 (December 1991): 361–74. http://dx.doi.org/10.1016/1045-2354(91)90008-2.

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CHAMBERS, R. J. "Positive Accounting Theory and the PA Cult." Abacus 29, no. 1 (March 1993): 1–26. http://dx.doi.org/10.1111/j.1467-6281.1993.tb00419.x.

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Avelé, Donatien. "Positive accounting theory: theoretical and critical perspectives." International Journal of Critical Accounting 6, no. 4 (2014): 396. http://dx.doi.org/10.1504/ijca.2014.067244.

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Mouck, Tom. "Positive Accounting Theory as a Lakatosian Research Programme." Accounting and Business Research 20, no. 79 (June 1990): 231–39. http://dx.doi.org/10.1080/00014788.1990.9728881.

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Dye, Ronald A., and Sri S. Sridhar. "A positive theory of flexibility in accounting standards." Journal of Accounting and Economics 46, no. 2-3 (December 2008): 312–33. http://dx.doi.org/10.1016/j.jacceco.2008.09.002.

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Whitley, R. D. "The possibility and utility of positive accounting theory." Accounting, Organizations and Society 13, no. 6 (January 1988): 631–45. http://dx.doi.org/10.1016/0361-3682(88)90037-2.

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Nana, Magda. "POSITIVE ACCOUNTING THEORY (PAT): TELAAH LITERATUR DARI BERBAGAI PERSPEKTIF." El Muhasaba: Jurnal Akuntansi 9, no. 2 (August 7, 2018): 72. http://dx.doi.org/10.18860/em.v11i2.5271.

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<p><em>Watts and Zimmermen are the represents the first developer of Positive Accounting Theory (PAT) which has provided a new direction in the development of accounting research in the mid-1960s. In the 1940s and early 1960s research in accounting is dominated by normative research that more emphasis on what should happen in the world of accounting. This differs from the PAT that put more emphasis on how accounting theory can explain and predict the phenomena occurring in the real world of accounting.</em></p><p><em>The friction from normative to positive approaches that occur in accounting research, several things happen because of, among others: (1) the inability of the normative approach in testing the theory empirically, (2) normative approach is more focused on investors, and (3) normative approach does not allow the allocation of capital </em><em>in the stock market. Now days a lot of positive research is dominated by the accounting practices related to decision making for investors. Many researchers who have PAT provides empirical evidence about accounting practices, such as Ball and Brown, Healy, Jensen and Meckling and many other researchers.</em></p><p><em>In addition to providing new insights in accounting research, PAT proposed by Watts and Zimmermen also getting some criticism from researchers in the environment of accounting, such as Sterling, Christenson and some other researchers associated with the methods, methodologies and the development of the PAT.</em></p><p><strong><em> </em></strong></p><p><em>Key</em><em> </em><em>word<strong>:</strong> Positive accounting theory, some critical to positive accounting theory</em></p>
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Dissertations / Theses on the topic "Positive Accounting Theory"

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Jones, Tracy Amanda. "The development of positive budgetary theory within the UK hotel industry." Thesis, University of Gloucestershire, 2006. http://eprints.glos.ac.uk/3159/.

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Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'. In order to achieve this a series of objectives were set, relating to: developing a statement of textbook 'normative' theory; identifying industry practice; analysing practice in relation to theory; critically reviewing the rationale for practice; and developing a model of 'positive' budgetary theory appropriate for UK hotel organizations. The methodological stance was interpretive and corpus based. Individual corpus (body of knowledge) were developed related to 'normative' theory and hospitality industry practice. An interpretative approach was used to interrogate the corpus in order to ascertain 'positive' theory, concerning budgeting in the hospitality industry. The methodological approach adopted required a multi-method approach, which allowed triangulation of results. Methods used were content analysis, postal census survey, semi-structured interviews and a qualitative questionnaire. The content analysis results identified aspects of budgeting that were 'normative', 'probably normative', 'probably not normative', and 'not normative' in textbooks. Of the sixteen aspects of budgeting reviewed ten were considered normative (at the primary coded level) but others such as zero base budgeting was probably not normative. Findings from industry research established aspects of practice in line with 'normative' theory. Positive theory developed was informed by practice, normative theory and the rationale for industry practice. No general 'theory/practice' gap was identified for budgeting. For many aspects such as the need for participation in the budgeting process, or the marginal reporting of zero base budgeting, there was agreement. However flexible budgeting was viewed has having little use in the industry, whilst it was normative in textbooks. The results also identify aspects that need to be reconsidered by industry, particularly participation at lower levels in the organization and the financial training needs of non-financial managers.
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Hartwig, Fredrik. "Preparers’ and Non-Preparers’ Lobbying on the Proposed Prohibition of Goodwill Amortisation in ED3 ‘Business Combinations’." Högskolan Dalarna, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:du-12549.

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In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hypothesised, the results show that the two groups use the same type of ‘sophisticated’ framework based arguments instead of economic consequences arguments. Taken together the examination of the comment letters thus indicates that both preparers and non-preparers point at conceptual strengths and weaknesses, instead of pointing at the real cause of the lobbying activities, i.e. perceived economic consequences, when they try to affect the final outcome of the standard. These findings confirm earlier research which has suggested that self-interested lobbyists use accounting theories and concepts as useful justifications.
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West, Simon, and Philip Åberg. "Resultatutjämningsreserv : Tillämpning och efterlevnad i svenska kommuner." Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-120825.

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Forskningsproblem Sedan 2013 får svenska kommuner reservera medel i enresultatutjämningsreserv (RUR) för att utjämna skatteintäkteröver en konjunkturcykel. Behov finns att förklara efterlevnadenav denna nya, frivilliga redovisningsreglering. Syfte Syftet med studien är att beskriva och förklara tillämpning ochefterlevnad av RUR i svenska kommuner. Metod 16 hypoteser härleds utifrån befintlig redovisningsteori. Dessaprövas genom en dokumentstudie av 289 årsredovisningar.Dessutom intervjuas 2 ekonomichefer. Resultat 122 svenska kommuner (42 %) har reserverat medel till(tillämpar) RUR. Endast 5 kommuner (4 %) har korrektredovisning (efterlevnad) av RUR. Medelkommunen avviker 40% från lagstiftningen. Kunskapsbidrag De statistiska analyserna visar att finansiell styrka, politiskmajoritet och revisionsbyrå kan förklara tillämpning ochefterlevnad av RUR. Intervjustudien indikerar även att resurserinom kommunen, graden av engagemang hos tjänstemän samtandra kommuner påverkar RUR.
Problem Since 2013, Swedish municipalities have the opportunity toreserve funds to a municipal balancing reserve (MBR), inorder to equalize tax revenues during an economic cycle.There are needs to explain the compliance of this new,voluntary accounting regulation. Purpose The aim of this study is to describe and explain accountingchoice and compliance of MBR in Swedish municipalities. Method 16 hypothesis are derived from existent accounting theory.They are tested through a document study of 289 annualreports. Furthermore, 2 CFOs are interviewed. Results 122 Swedish municipalities (42 %) have reserved funds toMBR. Only 5 municipalities (4 %) have excellentcompliance. On average, municipalities deviate 40 % fromthe legal requirements. Contribution The statistical analyses show that financial strength, politicalmajority and audit firm can explain practice and complianceof MBR. The interviews also indicates that resources withinthe municipality, the level of commitment among theofficials and other municipalities influence MBR.
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Antonsson, Jenny, and Camilla Boström. "Alea iacta est – Tärningen är kastad : En studie om vad som förklarar mindre aktiebolags val mellan regelverken K2 och K3." Thesis, Linköpings universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-110254.

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Bakgrund: 97 procent av alla svenska företag har stått inför valet mellan regelverken K2 och K3. De nya regelverken, som gäller för mindre företag, ska tillämpas i alla årsredovisningar efter den 1 januari 2014. Tidigare studier i redovisningsval visar att företag inte alltid är rationella, utan att helt andra faktorer påverkar valen, därför uppkom intresset av att undersöka vad som påverkat företag i valet mellan K2 och K3. Syfte: Syftet med denna studie är att förklara vad som har påverkat mindre aktiebolag i deras val mellan K2 och K3. Vidare är syftet att förstå på vilket sätt dessa faktorer har påverkat mindre aktiebolags val. Metod: Studien utgår ifrån ett deduktivt angreppssätt där positiv redovisningsteori och institutionell teori används för att förklara valet mellan K2 och K3. Studien inleds med en kvantitativ undersökning genom databasinsamling och telefonenkäter som sedan kompletteras med kvalitativa intervjuer. Slutsats: Resultatet visar att variablerna Bransch, Koncern och Revisionsbyrå kan förklara mindre aktiebolags val mellan K2 och K3. Studien visar även att medvetenheten om vilket regelverk som följs, hos företag är väldigt låg. För att förklara redovisningsval behövs alltså argument från både positiv redovisningsteori och institutionell teori.
Background: 97 percent of all Swedish companies have faced the choice between the regulations K2 and K3. The new regulations, which apply to smaller companies, shall be applied in all financial statements after January 1, 2014. Previous studies in accounting choices show that companies are not always rational but completely different factors affects their choices, therefore arose the interest to investigate what has influenced companies in their choice between K2 and K3. Purpose: The aim of this study is to explain what has affected smaller companies in their choice between K2 and K3. The study further intends to create understanding on how these factors have affected smaller companies’ choices. Method: The study is based on a deductive approach, where Positive Accounting Theory and Institutional Theory are used to explain the choice between K2 and K3. The study starts with a quantitative database collection and telephone questionnaires, which is complemented by qualitative interviews. Conclusion: The study shows that variables such as Industry, Group affiliation and Auditing firm may explain smaller companies’ choice between K2 and K3. The study also shows that the companies’ awareness of what rules they follow is very low. To explain accounting choices this study needed arguments from both Positive Accounting Theory and Institutional Theory.
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Höglund, Angelica, and Julia Wiman. "Faktorer som kan påverka företags val mellan K2 och K3 : En jämförelsestudie mellan två branscher." Thesis, Högskolan Dalarna, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:du-22483.

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Titel: Faktorer som kan påverka företags val mellan K2 och K3 Författare: Angelica Höglund och Julia Wiman Handledare: Klas Sundberg Bakgrund och problem: Det nya K-regelverket som infördes 1 januari 2014 innebär att mindre onoterade företag idag har valmöjligheten att välja mellan regelverken K2 och K3. För dessa mindre företag är valet av regelverk viktigt då det kommer att påverka företagets räkenskaper. Syfte: Syftet med studien är att studera fördelningen av K2 och K3 för mindre onoterade företag inom två olika branscher, dessa är byggbranschen och juridik,- ekonomi- och konsultbranschen, samt vilka faktorer som kan påverka valet av regelverk. Teori: Studien bygger på två teorier, dessa är positive accounting theory och institutionell teori. Metod: I studien används en kvantitativ forskningsmetod där årsredovisningar har granskats och sammanställts, samt en kvalitativ metod som bygger på fyra semistrukturerade intervjuer där de identifierade faktorerna analyserats utifrån en analysmodell. Resultat och slutsats: Utifrån det empiriska materialet identifierades sju faktorer, dessa var leasing, företagets storlek, rättvisande bild, revisorns påverkan, komponentavskrivning, kostnad/nytta och koncernredovisning. Ovanstående faktorer har kategoriserats och analyserats utifrån PAT och institutionell teori. Förslag till vidare forskning: Ett förslag vore att forska vidare på de identifierade faktorerna för att undersöka i hur stor utsträckning de påverkar företagens beslut. En intressant studie hade även varit att genomföra en fallstudie som utgår från att upprätta en årsredovisning utifrån både K2 och K3 för att studera de skillnader som kan uppkomma.
Title: Factors that may affect the company's choice between K2 and K3 Author: Angelica Höglund and Julia Wiman Advisor: Klas Sundberg Background and problem: The new K- regulations were introduced 1th of January 2014 and means that small unlisted companies today have the option to choose between the regulations K2 and K3. For these smaller companies is the choice of the regulatory framework important because it will affect the company's accounts. Purpose: The purpose of the study is to study the distribution of K2 and K3 for small unlisted companies in two different industries, these are the construction industry and law - financial and consulting industry, and the factors that may influence the choice of rules. Theory: The study is based on two theories, these are positive accounting theory and institutional theory. Method: The study used a quantitative research method in which the financial statements have been reviewed and compiled, as well as a qualitative methodology based on four semistructured interviews in which the identified factors analyzed from an analytical model. Results and conclusion: Based on the empirical material seven factors were identified, these were leasing, company size, true and fair view, the auditors influence, component depreciation, cost/benefit and accounting for corporate groups. The above factors have been categorized and analyzed based on the PAT and institutional theory. Suggestions for further research: One suggestion would be to further research on the identified factors to consider to what extent they influence corporate decisions. An interesting study had also been carrying out a case study based on the preparation of annual accounts on the basis of both K2 and K3 to study the differences that may arise
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Lundberg, Nils, and Matilda Sundbaum. "Bostadsrättsföreningars val av redovisningsregelverk : Vilka faktorer påverkar?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-275764.

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Från och med redovisningsåret 2014 måste mindre organisationer ha valt mellan redovisningsregelverken K2 och K3. För bostadsrättsföreningar är detta val komplicerat eftersom redovisning enligt regelverken inte anses anpassad för dem. Denna studie syftar därför till att undersöka vilka faktorer som ligger bakom bostadsrättsföreningars val mellan dessa K-regelverk. I studiens undersöks variablerna storlek, skuldsättningsgrad, anläggningstillgångar, ålder och kooperativtillhörighet. Utifrån Positive Accounting Theory och Institutional Theory ställs fem hypoteser upp över vilket K-regelverk föreningarna förväntas välja i förhållande till dessa faktorer. Hypoteserna testas med en logistisk regressionsanalys genomförd på insamlad data från 303 svenska bostadsrättsföreningar. Studiens resultat tyder på att tre av de ovanstående faktorerna påverkar föreningarnas val: storlek, anläggningstillgångar och kooperativtillhörighet. Signifikanta resultat för skuldsättningsgrad och ålder erhölls ej. Vidare indikerar resultaten att Positive Accounting Theory inte kan förklara bostadsrättsföreningarnas val av regelverk. Institutional Theory verkar dock delvis kunna förklara valet.
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Dingertz, Jakob, and Vilhelm Ohlin. "Agerar Företagsledare Opportunistiskt vid Köpeskillingsallokering : Bevis från Svenska Rörelseförvärv." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-227090.

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SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön. Detta skapar en problematik då företagsledare som agerar i egenintresse försvagar de kvalitativa karaktäristika IASB efterstävar vid standardsättande.
Abstract Goodwill has over the last years gained a more influential role in Swedish corporations and accounts for a majority of the purchase price during an acquisition. Current accounting standards leave a substantial part of the responsibility of the purchase price allocation to the firms themselves, something that previous studies have found gives room for opportunistic behavior. We study 213 company acquisitions on the Swedish market during the years of 2011-2013. Through a multiple regression analysis we find that short-term compensations based on short-term financial results, tend to lead to a higher allocation to goodwill in relation to intangible assets. These findings could be interpreted as an indication of executives striving to maximize short-term results in order to also maximize their compensation. This creates a problematic situation since executives acting in self-interest diminishes the qualitative characteristics IASB endeavor when setting accounting standards.
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Afework, Alexander, and Maximiliano Ormeno. "Val av K-regelverk, hur kan detta förklaras? : En kvantitativ studie som ämnar undersöka huruvida fastighetsbolags val av K-regelverk kan förklaras utifrån Institutionell Teori och Positive Accounting Theory." Thesis, Södertörns högskola, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-31765.

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Bakgrund: K-regelverkets införande 2014 innebar för de flesta mindre svenska bolag en förvirring kring vilka val av redovisningsmetoder som skulle tillämpas för räkenskapsår 2014. Från detta år var det nämligen tvunget att utgå från ett K-regelverk med sina specifika regler. För fastighetsbolag som räknas som mindre bolag enligt ÅRL (SFS 1995:1554) fanns det härefter tre regelverk som de kunde utföra sin redovisning efter. I denna undersökning undersöker vi K2 och K3 regelverket. I det ena regelverket, K3, behöver en komponentindelning av byggnaden göras medan det i det andra regelverket, K2, inte är nödvändigt. Detta nya sätt att redovisa med en komponentindelning som ett val av K3 leder till skulle enligt vissa branschorganisationer leda till att K2 väljs i större utsträckning då tillämpning av K3 kräver mer administrativt arbete och därför blir mer kostsamt. Dock menar vissa forskare att en sådan förklaring inte är tillräcklig för att förklara redovisningsregelverk, speciellt inte i större organisationer. I större organisationer tenderar snarare det regelverk väljas som leder organisationen åt ett visst håll. Inom den vetenskapliga litteraturen finns det främst två teorier som behandlar val av redovisningsregelverk. I denna undersökning vänder vi oss till dessa två teorier: Institutionell Teori och Positiv Accounting Theory, och frågar oss om de också kan förklara svenska fastighetsbolags val av regelverk. Forskningsfråga: Kan fastighetsbolags val av K-regelverk förklaras genom någon av teorierna Institutionell Teori eller Positive Accounting Theory? Syfte: Syftet med denna studie är att undersöka om fastighetsbolags val mellan redovisningsregelverken K2 och K3 kan förklaras med hjälp av IT och PAT. Resultat: I studiens resultat påvisas ett samband mellan kategorivariabeln Revisionsbyråer och valet av K3 samt för kategorivariabeln Storstad och valet av K3.
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Chase, Bruce W. "An Empirical Investigation of a Choice of Accounting Method for Investments by Colleges and Universities: Positive Accounting Theory Applied in a Not-For-Profit Environment." VCU Scholars Compass, 1991. http://scholarscompass.vcu.edu/etd/4409.

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The reasons why managers make certain accounting method choices have been explored by accounting researchers for some time. For over ten years, much of this research has been driven by positive accounting theory, which is based on the underlying assumption that managers act rationally to maximize their own personal wealth when making accounting method choices. This study is an initial attempt to extend positive accounting theory research to a not-for-profit setting; specifically, the choice of accounting method for endowment investments by colleges and universities is examined. The three objectives of this study are: 1) to determine if the findings of previous research in positive accounting theory hold in the college and university industry, 2) to determine if other institutional characteristics are associated with the accounting method used for endowment investments, and 3) to provide information to policymakers regarding the accounting for long-term investment by not-for-profit organizations. Data were obtained from 162 four-year colleges and universities. Two regression models were developed to explain the variation in the accounting method used for investments. The first model contained five variables related to positive accounting theory and the second model contained five variables related to other institutional characteristics. The results of the first model indicate that the choice of accounting method for endowment investments is related to the factors suggested by positive accounting theory. Government regulations and bonus plan provisions factors were significant and of the expected sign. The political costs factor was also significant but not of the expected sign. The debt covenants factor was not significant. The results of the second model indicate that the choice of accounting method for endowment investments is related to other institutional characteristics. Specifically, the model found that location, asset allocation in equity investments, and the institution's auditor had a statistically significant influence on the choice of accounting method. The research indicates that there are systematic differences in the choice of accounting method for not-for-profit organizations similar to those explained by positive accounting theory for for-profit organizations. Additional institutional characteristics were also found to influence accounting choice, which warrant further research.
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Ismail, Ahmad, and Tobias Nilsson. "Hur goodwillnedskrivningar och det redovisade värdet av goodwill påverkas av individuella faktorer hos den verkställande direktören samt ekonomichefen." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10901.

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Syfte: Syftet med studien är att undersöka och förklara hur olika egenskaper hos ledarskapsfigurer (Verkställande direktör, ekonomichef) kan påverka goodwillnedskrivningar samt det redovisade värdet av goodwill. Metod: Studien tar en deduktiv ansats och grundas på en dokumentstudie, hypoteser har formats och analyserats samt därefter accepterats eller förkastats. Teoretiskt perspektiv: Studiens grundläggande teoretiska perspektiv är agentteorin samt den positiva redovisningsteorin. Andra teorier som belyses i studien är bland annat teorin om verkligt värde och beteende teorin inom bolag. Empiri: Studien är kvantitativ och består av data som insamlats från årsredovisningar av bolag noterade på Stockholmsbörsen. Slutsats: Datamaterialet kunde inte påvisa någon signifikans mellan nyckelpersonernas beteende och deras påverkan på goodwillnedskrivningar samt det redovisade värdet av goodwill.
Purpose: The purpose of this paper is to explain how different individual factors at an executive level (CEO, CFO) has an effect on goodwill impairments and the accounted value of goodwill. Methodology: The paper has an deductive approach and is based upon a document study at firms listed at Nasdaq OMX Stockholm. Theoretical perspective: The essential theoretical perspective is positive accounting theory and the agency theory. Other theoretical perspectives in this paper are fair-value theory and the behavioral theory of the firm. Empiric foundation: The empirical foundation in this paper is quantitative and is based on data collected from annual reports from the firms that are listed at the Nasdaq OMX Stockholm. Conclusions: The collected data couldn’t find any significance between the behavior of the key persons and goodwill impairment and the accounted value of goodwill.
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Books on the topic "Positive Accounting Theory"

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1947-, Zimmerman Jerold L., ed. Positive accounting theory. London: Prentice Hall International, 1986.

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1947-, Zimmerman Jerold L., ed. Positive accounting theory. Englewood Cliffs, N.J: Prentice-Hall, 1986.

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Whitley, Richard. The possibility and utility of positive accounting theory. Manchester: Manchester Business School, 1987.

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Whitley, Richard. The possibility and utility of positive accounting theory. Manchester: Manchester Business School, 1987.

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Dastoor, N. The rise and fall of positive accounting theory. Manchester: UMIST, 1993.

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positive accounting theory. printice hall, 1986.

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Zimmerman, Jerold L., and Ross L. Watts. Positive Accounting Theory. Prentice Hall, 1997.

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Zimmerman, Jerold L., and Ross L. Watts. Positive Accounting Theory. Prentice Hall, 1997.

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Nobes, Christopher. 2. The international evolution of accounting. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0002.

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What are the purposes of accounting? How do these purposes affect how accounting works? What is double-entry bookkeeping? ‘The international evolution of accounting’ considers these questions and outlines some examples of how different countries have contributed to the development of accounting. Double-entry bookkeeping, conceived in thirteenth-century Italy, balances the debits and credits. It enables the calculation of profit and the presentation of a business's financial position. Publication of accounting information is required to protect shareholders and creditors from potential malpractice by company directors. The globalization of world business has resulted in International Financial Reporting Standards, now used by around 90 countries. The US use their Financial Accounting Standards Board's ‘generally accepted accounting principles’.
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Voltz, Raymond, Stefan Lorenzl, and Georg Nübling. Neurological disorders other than dementia. Oxford University Press, 2015. http://dx.doi.org/10.1093/med/9780199656097.003.0155.

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The significance of a palliative care approach for patients with neurological disorders other than dementia is increasingly recognized. Whereas the care for these patients, for example, those with amyotrophic lateral sclerosis (ALS) or motor neuron disease, had been incorporated in the initial concept by Dame Cicely Saunders, recent scientific evidence supports this position. The need for palliative care in these patients is underpinned by their frequent wish for hastening death. This chapter describes palliative care approaches for a number of neurological disorders other than dementia. For ALS, palliative care management including specific issues such as respiratory insufficiency or malnutrition are fairly well established. Also, in parkinsonian syndromes, a lot of palliative care needs can be recognized and managed effectively. For patients with multiple sclerosis, the first randomized controlled trial showed clearly positive effects on symptoms as well as usage of health-care resources. The chapter also summarizes the drug use for specific symptom management, accounting for alternative application routes.
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Book chapters on the topic "Positive Accounting Theory"

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Heinonen, Jukka, and Juudit Ottelin. "Carbon Accounting for Regenerative Cities." In Future City, 115–29. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71819-0_6.

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AbstractThe carbon budget for limiting global warming to the targeted 1.5 ° is running out. Cities have a central role in climate change mitigation, as the vast majority of all greenhouse gas emissions occur to satisfy the energy and material needs of cities and their residents. However, cities typically only account for their direct local emissions from transportation, industry, and energy production. This may lead to the so-called low-carbon illusion of cities following from producing little and reporting low emissions, while extensively relying on imported material and energy flows. Consumption-based accounting, or carbon footprinting, enables overcoming this problem by assigning the emissions to the end user regardless of the place of production. However, currently the carbon footprinting methods only capture the harm side, and not the potential positive effects, the restorative or regenerative impacts, caused by green infrastructure, reforestation, and carbon capture and storage, for example. These positive impacts are sometimes called “carbon handprint”. In this chapter, we create a handprint-extended carbon footprinting method to illustrate how restorative and regenerative impacts can be incorporated consistently in the carbon accounting of cities and carbon footprints of consumers. We also link the discussion on regenerative cities with the remaining carbon budgets.
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Cameron, Kim. "Applications of Positive Organizational Scholarship in Institutions of Higher Education." In The Palgrave Handbook of Positive Education, 741–66. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64537-3_29.

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AbstractPositive organizational scholarship (POS) is the study of that which is positive, flourishing, and life-giving in organizations. It considers the processes and dynamics that occur in and through organizations, in contrast to a focus on individual attitudes and emotions. Positive organizational scholarship has rarely been investigated in institutions of higher education, and this chapter provides two case studies that illustrate its relevance in that setting. The chapter first provides a discussion of the unique characteristics of POS compared to, for example, positive psychology and other approaches to the positive, and it highlights the importance of positive organizational dynamics in accounting for high levels of performance in organizations. The chapter describes how these dynamics have been successfully applied within two institutions of higher education to benefit not only traditional markers of success such as student achievement and wellbeing, but also the collective performance of the overall institution. The specific practices that led to extraordinarily successful outcomes are discussed, and they provide evidence that, in addition to the effects of positive psychology on individuals—especially students—the outcomes of entire institutions can be substantially affected in positive directions by adopting positive practices.
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Krinitz, Jonas, and Dirk Neumann. "Decision Analytics for Initial Public Offerings: How Filing Sentiment Influences Stock Market Returns." In Market Engineering, 45–67. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-66661-3_3.

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AbstractCompanies issuing stocks through an initial public offering (IPO) are obligated to publish relevant information as part of a prospectus. Besides quantitative figures from accounting, this document also contains qualitative information in the form of text. In this chapter, we analyze how sentiment in the prospectus influences future stock returns. In addition, we investigate the impact of pre-IPO sentiment in financial announcements on first-day returns. The results of our empirical analyses using 572 IPOs from US companies suggest a negative link between words linked to uncertainty and future stock market returns for up to 10 trading days. Conversely, we find that uncertainty expressed in pre-IPO announcements is positively linked to first-day stock returns. These insights have implications for research on IPOs by demonstrating that future stock returns are also driven by textual information from the prospectus and assist investors in placing their orders.
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"Social theorisation of accounting: Challenges to positive research." In The Routledge Companion to Financial Accounting Theory, 472–91. Routledge, 2015. http://dx.doi.org/10.4324/9780203074251-24.

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Kaya, İdil. "Accounting Choices in Corporate Financial Reporting: A Literature Review of Positive Accounting Theory." In Accounting and Corporate Reporting - Today and Tomorrow. InTech, 2017. http://dx.doi.org/10.5772/intechopen.68962.

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Haron, Razali, Anwar Hasan Abdullah Othman, Naji Mansour Nomran, and Maizaitulaidawati Md Husin. "Corporate Governance and Firm Performance in an Emerging Market." In Handbook of Research on Accounting and Financial Studies, 208–26. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2136-6.ch010.

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This study examines the corporate governance mechanisms and how they affect firm performance in Malaysia. After the financial crisis in 1997/98, the CG issues have been the most debated, discussed, and researched in the attempt to improve the CG structure accommodating every economy regardless of the economic landscapes. Using a rich and huge data on Malaysian firms for 16 observation years, this study found that the MCCG has been of a closely referred blueprint by firms in Malaysia to improve firms' performance. Certain CG mechanisms do have significant impact on firm performance. Firms seem to operate in a large board size indicating a positive relationship with performance and board independence. CEO duality is negatively related, in support of separation of roles, complementing the result of board independence and ownership structure as positively related to performance. Agency theory seems to be the dominant theory influencing the CG structure of firms in Malaysia.
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Fornes, Gaston, and Maria Altamira. "Setting the Scene for the Development of Differentiation Strategies in Emerging Markets." In Advances in Finance, Accounting, and Economics, 250–64. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-6224-7.ch014.

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This chapter analyses the differentiation strategies of Chinese Multinational Corporations (MNCs) in Latin American (LA) emerging economies. This requires an institutional theory approach (i.e., how the institutional environment in the domestic market shapes the strategies pursued in the host country). The premise is that there is a positive relationship between the home institutional environment and the policies followed in foreign investments. It does this through a qualitative analysis of data collected in in-depth interviews from a theoretical sample of six Chinese MNCs operating in LA. The analysis focuses on three main areas, the informal institutions, the domestic institutional environment as a barrier and/or facilitator, and the strategies in different institutional frameworks. The results show that China's firms in LA are at an early stage in their international marketing and expansion strategies. These companies are leveraging their price competitiveness (based mainly on low cost manufacture at home) on the differentiation and/or market strengths of local partners with whom they have developed networks of Joint Ventures (JVs) in the region. This is also the consequence of a short international experience that has resulted in weak cross-cultural awareness. In addition, at this stage these companies are mainly looking to have better access to the customers in the host market and as such are creating ad-hoc structures in each of the countries where they operate without a clear differentiation strategy. These findings are similar to those in previous works on Chinese MNCs in developed economies.
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Arslan, Muhammad. "Effect of Ownership Structure on Firm Performance Evidence From Non-Financial Listed Firms." In Corporate Governance and Its Implications on Accounting and Finance, 143–70. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4852-3.ch007.

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In modern organizations, there is a separation between ownership and control of the firm. On the lenses of agency theory, this study statistically examines the relationship between ownership structure (i.e., ownership concentration and owner identity) and firm performance of non-financial listed firms of Pakistan by taking firm-level control variables of size, age, liquidity, financial leverage, and growth of the firm. Secondary data is collected from annual reports of 65 non-financial listed firms for the year 2008 to 2012. The least-square dummy variable model followed by the random effect model has been employed to statistically determining the impact of ownership structure on firm performance. The results of the least square dummy variable model reveal that the ownership concentration has a significant positive impact on firm performance. The owner identity (such as dispersed, family, institutional, and government ownership) has a significant causal effect on firm performance as indicated from t and p values.
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Chiapello, Ève, and Alain Desrosières. "18. La quantification de l'économie et la recherche en sciences sociales : paradoxes, contradictions et omissions. Le cas exemplaire de la positive accounting theory." In L'économie des conventions, méthodes et résultats, 297–310. La Découverte, 2006. http://dx.doi.org/10.3917/dec.eymar.2006.01.0297.

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Mendes, Cláudia Araújo, Lúcia Lima Rodrigues, and Laura Parte. "An Overall Perspective of Income Smoothing as a Strategy of Earnings Management." In International Financial Reporting Standards and New Directions in Earnings Management, 53–76. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7817-8.ch003.

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This chapter provides insights on earnings management (EM) explanatory factors. These factors are analyzed within the framework of a specific strategy of EM: income smoothing (IS). This strategy is often used to report earnings with an artificially reduced variability. Thereby, the purpose of the chapter is to explore the motivations, the determinants (anticipated by the positive accounting theory), and some firm-specific factors that might explain IS practices. The relevance of this chapter is justified essentially by two reasons. First, it highlights the contemporary importance of this research line. The academic community, professionals, and regulatory bodies have expressed publicly the concern about the quality of financial reporting. Consequently, a deep knowledge of the factors that possibly explain these accounting discretionary practices is crucial. Second, the extensive literature on EM also justifies this chapter. Thereby, the systematization of the literature on the IS explanatory factors can help researchers and increase future empirical research focused on this area.
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Conference papers on the topic "Positive Accounting Theory"

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Nasution, Shabrina Tri Asti, Rizqy Fadhlina Putri, Iskandar Muda, and Syafruddin Ginting. "Positive Accounting Theory: Theoretical Perspectives on Accounting Policy Choice." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009506011281133.

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Wong, Lily, and Arthur Tatnall. "The Need to Balance the Blend: Online versus Face-to-Face Teaching in an Introductory Accounting Subject." In InSITE 2009: Informing Science + IT Education Conference. Informing Science Institute, 2009. http://dx.doi.org/10.28945/3324.

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To remain globally competitive, there is increasing pressure for universities to incorporate a greater use of technology and innovation into their curriculum. In response, many higher education institutions have adopted a blended learning approach, which combines traditional face-to-face delivery with online teaching resources, to deliver course content. This paper documents the implementation of online resources in a first-year accounting unit, outlines subsequent changes and monitors its impact on learning outcomes. Whilst in its early stages, this preliminary work on action research will form the basis of determining an optimal blend of traditional and online learning environments for introductory accounting students. This research will endeavour to improve the structure of the curriculum and to positively impact on student learning outcomes.
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Carpenter, Riley, and Sihaam Shamsoodien. "The relationship between self-efficacy and accounting students' academic performance at a South African university." In Seventh International Conference on Higher Education Advances. Valencia: Universitat Politècnica de València, 2021. http://dx.doi.org/10.4995/head21.2021.12922.

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Racial transformation is crucial for South African higher education institutions, the accounting profession and the country as a whole. Consequently, determinants of students’ academic success must be at the forefront of accounting education research. Understanding these determinants will assist universities to better assist students with their learning. This study focused on self-efficacy in academic performance—a previously limited research area in South African accounting education. The aim was to determine the relationship between self-efficacy and academic performance amongst students registered in a second-year undergraduate course for an accounting degree at a South African university. It was found that self-efficacy was moderately positively correlated with academic performance. The findings indicate that it is worthwhile performing further empirical research on self-efficacy, especially while controlling for other significant factors affecting students’ academic performance.
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"How to Design Accounting Video Lectures to Recover Lost Time." In InSITE 2018: Informing Science + IT Education Conferences: La Verne California. Informing Science Institute, 2018. http://dx.doi.org/10.28945/3985.

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Aim/Purpose: [This Proceedings paper was revised and published in the 2018 issue of the journal Issues in Informing Science and Information Technology, Volume 15] The objective of this study is to understand how the video lectures of the same length and content as the face-to-face lectures can be designed and implemented to have a positive effect on student performance; probably when the campus are shutdown. Background: In a number of South African universities protests by students are on the increase. Often, they lead to cancellation of academic activities such as face-to-face classes and examinations. Methodology: A quasi-experimental design with multiple baseline is used on two video lectures, to (1) compare the performance of the students who did not watch the video lectures and those who watched the video lectures; and (2) compare the performance of each student who watched the video lectures on the test topics covered in the videos and the test topics not covered in the videos; and (3) determine the factors that influence the effectiveness of the concerned video lectures. Contribution: This study contributes to the literature by investigating the effectiveness of video lectures in improving student performance; and the factors associated to the effectiveness of such lectures; and complexity or straightness of the two video lectures used; and by providing possible solutions to the challenges identified, in relation to designing video lectures. Findings: In terms of student performance, there is no significant advantage arising from watching the video lectures for the students who watched the video lectures. It is also found that the student performance is significantly associated to the student's commitment, prior performance, the quality of the content, and the organisation or design of the video lectures. Recommendations for Practitioners: This study recommends how the accounting video lectures can be designed, and highlights the environments in which the video lectures of the same length and content as the face-to-face lectures may not be used. Recommendation for Researchers: Other researchers may replicate this study using short length videos of better quality and appropriate length, which may incorporate current issues, games, be interactive and so forth. Impact on Society: This study examines the use of educational video lectures in order to minimise the impact of disruptions at university level. Future Research: Future studies may use randomly selected treatment and control groups. They may consider a nationwide research or using qualitative interviews in examining the use of educational video lectures.
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Küçükbay, Füsun, and Tuğba Arpazlı Fazlılar. "The Relationship between Firms’ Environmental Performance and Financial Performance: The Case of Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01742.

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In recent years, the number of firms that give importance to environmental problems such as consumption of natural resources, decline in water resources and global warming are increasing. However, the classical view of literature argues that firms’ environmental protection operations decrease the financial performance of them. For that reason, in this study, it is aimed to analyze the relationship between financial performance and environmental performance of the firms. The sample of the study consists of firms listed on Borsa Istanbul 100 index and has a climate change score declared in CDP Turkey Climate Change Report 2015. Climate change score is used for measuring environmental performance. Accounting (Return on Asset) and marketing measures (Market Value/Book Value) are used for measuring financial performance. The relationship between the environmental performance and financial performance of the firms compared with the help of correlation analysis. Findings reveal that there is a positive relation between financial performance and environmental performance. The correlation between market performance and environmental performance is weaker than the correlation between accounting performance and environmental performance. Moreover, multidimensional scaling technique is utilized to cluster the firms in terms of their financial and environmental performance. A map is formed with the help of multidimensional scaling that shows the relative positioning of the sampled firms due to their environmental performance and financial performance.
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Koichueva, Merim. "Objective Need for Macro-Environment Analysis in the Sphere of Small and Medium-Sized Business." In International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02086.

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In Kyrgyzstan, are 10 399 small businesses and 710 medium-sized enterprises. Most of them are headed by entrepreneurs who, starting from scratch, overcome countless obstacles, as many entrepreneurs do not have the notion and skills in doing business. But, nevertheless, there is a positive tendency in entrepreneurs to get knowledge on the legal conditions of the enterprise, taxation, accounting, analysis of their financial condition, and business planning. All this knowledge is necessary, but they cover the microlevel, while for an adequate, sustainable and profitable development there is an objective need for analyzing the macro environment of the business. In this report, we will consider the relevance of the use of certain marketing tools with which you can identify the threats and opportunities facing domestic business, as well as assess the impact of global factors that predetermine the future development of the business environment. Research in this area is currently being carried out by the Institute of Economics of the National Academy of Sciences of the Kyrgyz Republic within the framework of the Government Development Program "Jany Doordo - kyrk kadam (2018-2023) Kadam 8" Support for Small and Medium Enterprises.
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Tusan, Radoslav. "THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE FINANCIAL SITUATION AND PERFORMANCE OF THE COMPANY." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.s.p.2020.37.

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This paper deals with the evaluation of the impact of the adoption of International Financial Reporting Standards (IFRS) on the financial situation and performance of the company. The Slovak Accounting Act allows accounting and reporting under IFRS for two types of entities - explicitly specified by law (e.g. banks, insurance companies, stock exchange); and those that meet specified size criteria. The analyzed company met the size criteria and IFRS has been applying since 2018. The transition from Slovak accounting procedures to IFRS has an impact on the classification of individual items of assets and liabilities, their structure, and the classification of related costs and revenues. The transition to IFRS thus has an impact on the company's financial position and performance. The paper set out two objectives of the research: 1) the transition to IFRS caused an insignificant change in the company's financial indicators; 2) the transition to IFRS caused a significant change in the company's financial indicators. The results of the analysis show changes in the structure of the company's assets and liabilities, the amount of income and expenses, and the less significant impact of the adoption of IFRS on financial indicators.
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Salloum, Maher, Ronghui Ma, and Liang Zhu. "Applying Polynomial Chaos Expansions to Evaluate the Effect of Tissue Non-Homogeneous Properties in Biotransport." In ASME 2013 Summer Bioengineering Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/sbc2013-14174.

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Modeling drug transport in tissues has recently gained a lot of attention in the bioengineering community due its vast areas of applications [1]. Such injections often employ a positive pressure infusion directly in the target tissue. It is often referred to as convection enhanced delivery. There are several studies that addressed this problem in the literature. These studies rely on mathematical models of flow in porous media (Darcy, Brinkman...) and are successful in accounting for the existence of capillaries, tissue metabolism, etc. However, these models rely on the assumption that the tissue properties (e.g. permeability) are uniform inside tumors. MicroCT imaging following nanofluid infusion often reveals highly irregular distributions due to the spatial heterogeneity of the tissue [2].
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Thiagarajan, Divya, and Andrea Vacca. "Investigation of Hydro-Mechanical Losses in External Gear Machines: Simulation and Experimental Validation." In BATH/ASME 2016 Symposium on Fluid Power and Motion Control. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/fpmc2016-1734.

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This paper presents a comprehensive study to estimate the total torque losses which contribute to the hydro-mechanical efficiency in external gear machines (EGMs). A study of these losses at different operating conditions is an important design factor in prototyping many positive displacement machines to achieve efficient and reliable designs. Although semi-empirical models for the description of the steady-state behavior of positive displacement machines accounting for both volumetric and torque losses are available in literature, their fidelity is often based on the availability of reliable experimental data. In the case of EGMs, it is difficult to consider intricate operating features such as the micro-motion of the different components in these generic models. A numerical evaluation of these special features in an EGM using dedicated models for EGMs can potentially contribute to an accurate prediction of the hydro-mechanical efficiency of a given design. In the present work, different sources of the torque losses are methodically determined for a reference EGM unit through various numerical models which were previously developed and validated in the authors’ research team. The cumulative predictions of the torque losses from the different simulation models are then validated against the corresponding measured experimental torque losses at various operating conditions for the reference EGM unit.
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NERALLA, NARSAIAH. "Application of Target Costing and Performance Analysis: Evidence from Indian Automobile Industry." In 3rd International Conference on Administrative & Financial Sciences. Cihan University - Erbil, 2021. http://dx.doi.org/10.24086/afs2020/paper.251.

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The manufacturing companies must keep attention over challenges and for the moment of adopting technology and practices instead of observation of competition amongst competitor companies. To create automobile business successful in India, companies are essential to adopting better cost accounting techniques to minimize costs. Target Costing has been identified as a popular technique to accomplish company’s goals. Target costing consist exclusive approach to decide target price for the product and services. Target Costing ensure that new product price would be competitive in the market with substantial quality of products. This research investigates the application procedure of Target Costing (TC) in Automobile companies in India. This study employed Target Costing as a dependent variable and Profitability; Growth; Net Tangibility Assets (NTA); EPS and Firm Size as independent variables. The study adopted convenience sample of top ten automobile companies listed on BSE of India and panel data has covered from 2014-15 to 2018-19 financial years. The results determine the target costing impact on profitability had reported by Pearson’s correlation result shown a negative relationship. Target costing impact on Return on sales examined by simple regression analysis and revealed that there is positive correlation. Finally, Target costing impact on financial performance examined by multiple regression results revealed that there is positive correlation with Revenue from Operation; Profitability; Return on Sales (ROS) and Growth, while negative correlation revealed by Margin from Operation; ROA; Net Tangibility Assets(NTA); EPS and Firm Size.
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