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Journal articles on the topic 'Positive Accounting Theory'

Author: Grafiati

Published: 4 June 2021

Last updated: 12 February 2022

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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Srivastava, Jagriti, and Pankaj Kumar Baag. "Positive Accounting Theory and Agency Costs: A Critical Perspective." AIMS International Journal of Management 14, no. 2 (July 15, 2020): 101. http://dx.doi.org/10.26573/2020.14.2.3.

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12

Christensen, Anne L., and Rosanne M. Mohr. "TESTING A POSITIVE THEORY MODEL OF MUSEUM ACCOUNTING PRACTICES." Financial Accountability and Management 11, no. 4 (November 1995): 317–35. http://dx.doi.org/10.1111/j.1468-0408.1995.tb00235.x.

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13

Queiroz, Juliana Molina, and José Elias Feres de Almeida. "EFFECTS OF THE POSITIVE ACCOUNTING THEORY HYPOTHESES ON FINANCIAL REPORTING QUALITY." Revista Universo Contábil 13, no. 3 (September 30, 2017): 50–69. http://dx.doi.org/10.4270/ruc.2017318.

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FINDLAY, M. C., and E. E. WILLIAMS. "Toward a Positive Theory of Corporate Financial Policy." Abacus 23, no. 2 (September 1987): 107–21. http://dx.doi.org/10.1111/j.1467-6281.1987.tb00144.x.

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15

Januarti, Indira, and Anis Chariri. "CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY." Jurnal Reviu Akuntansi dan Keuangan 9, no. 2 (July 17, 2019): 162. http://dx.doi.org/10.22219/jrak.v9i2.8577.

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Abstract This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public accountant and non-CPAs. Similar research has been done but the respondent students majoring in accounting, so that the election is still a career intentions. This study uses respondents who had actually obtained the register of accountants so that their career choice becomes real not just intentions. The study sample as many as 251 graduates PPA Undip. Data obtained by sending a questionnaire via e-mail or via courier. The analytical tool used to test the hypothesis is logistic regression.The results of the study provide evidence that the only variable professional training has positive effects on the possibility of selecting a career as a public accountant and non-CPAs. Variable values of social, financial and environmental work is not a positive influence on elections for a career as a public accountant and non-CPAs. Financial variables and the working environment has a negative value, ie non public accounting profession provide financial expectations and working environment a better than the public accounting profession

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16

Martens, Stan, and Kevin T. Stevens. "Positive Accounting Theory and the Obligation for Post-Retirement Benefits." Critical Perspectives on Accounting 4, no. 3 (September 1993): 275–95. http://dx.doi.org/10.1006/cpac.1993.1016.

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Hatta, Madani, and Agustian Riduan O.H. "NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR." Jurnal Akuntansi 7, no. 2 (June 17, 2019): 1–18. http://dx.doi.org/10.33369/j.akuntansi.7.2.1-18.

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This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.

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18

Adeleke, Mary Toyin, and Festus O. Olaoye. "Determinants of corporate social responsibility disclosure: a positive accounting theory approach." International Journal of Critical Accounting 12, no. 2 (2021): 1. http://dx.doi.org/10.1504/ijca.2021.10037235.

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Olaoye, Festus O., and Mary Toyin Adeleke. "Determinants of corporate social responsibility disclosure: a positive accounting theory approach." International Journal of Critical Accounting 12, no. 2 (2021): 91. http://dx.doi.org/10.1504/ijca.2021.115473.

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20

Collin, Sven-Olof Yrjö, Torbjörn Tagesson, Anette Andersson, Joosefin Cato, and Karin Hansson. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories." Critical Perspectives on Accounting 20, no. 2 (March 2009): 141–74. http://dx.doi.org/10.1016/j.cpa.2008.09.003.

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21

Bertomeu, Jeremy, and Edwige Cheynel. "Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations." Accounting Review 88, no. 3 (January 1, 2013): 789–824. http://dx.doi.org/10.2308/accr-50388.

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ABSTRACT This article develops a theory of standard-setting in which accounting standards emerge endogenously from an institutional bargaining process. It provides a unified framework with investment and voluntary disclosure to examine the links between regulatory institutions and accounting choice. We show that disclosure rules tend to be more comprehensive when controlled by a self-regulated professional organization than when they are under the direct oversight of elected politicians. These institutions may not implement standards desirable to diversified investors and, when voluntary disclosures are possible, allowing choice between competing standards increases market value over a single uniform standard. Several new testable hypotheses are also offered to explain differences in accounting regulations. JEL Classifications: C78; D02; D04; D71; D72; D79; G28; L51; M41; M48.

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22

Suwaldiman, Suwaldiman. "Critique to The Logic and The Normative Senses of Positive Accounting Theory." Sinergi 6, no. 1 (December 15, 2003): 47–53. http://dx.doi.org/10.20885/sinergi.vol6.iss1.art4.

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23

Melis, Andrea. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi." Accounting, Business & Financial History 17, no. 1 (March 2007): 53–62. http://dx.doi.org/10.1080/09585200601127640.

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24

Milne, Markus J. "Positive accounting theory, political costs And social disclosure analyses: a critical look." Critical Perspectives on Accounting 13, no. 3 (June 2002): 369–95. http://dx.doi.org/10.1006/cpac.2001.0509.

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25

Thornton, John M. "User Primacy, Positive Accounting Theory, and Nonaudit Services: Evidence from the SEC's Independence Hearings." Accounting and the Public Interest 3, no. 1 (January 1, 2003): 36–57. http://dx.doi.org/10.2308/api.2003.3.1.36.

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An analysis of the testimony given before the Securities and Exchange Commission (SEC) on auditors' independence requirements indicates that users of financial statements generally favored increased restrictions on the scope of nonaudit services provided by external auditors to their audit clients, while corporate management and public accounting (professional service) firms providing nonaudit services did not. Moreover, users of the financial statements generally favored the more extensive ban on nonaudit services over the SEC's proposed list of proscriptions. The principle of user primacy, a principle that has been espoused by regulatory and accounting standard-setting bodies, holds that the interests of the users of financial reports take precedence over the interests of the report preparers. However, the SEC's final ruling on auditor independence requirements was more closely aligned with the position taken by the preparers. An analysis of the arguments presented in the transcripts and the regulations promulgated suggests that positive accounting theory predicated on instrumental economic and political power better explains the SEC's behavior than do considerations relative to the public interest reflected in the principle of user primacy. Positive accounting theory provides the theoretical model for the empirical research supporting nonregulation of nonaudit services and represents a theoretical model that explains the actions of the SEC as reflected in the final ruling on auditor independence requirements. Further, while positive accounting theory represents the underlying dogma upon which rhetorical arguments against increased regulation are grounded, the arguments themselves are framed and justified using the rhetoric of user primacy, which suggests either a nai¨ve belief in the ultimate generalized good of the neoclassical assumption of instrumental, self-interested behavior (ethical egoism), or a juxtaposition of incompatible theoretical frameworks. The discussion and analysis suggests, and subsequent events seem to confirm, the incompatibility of the two perspectives and, thus, the inability of positive accounting theory-based arguments to provide adequate grounds for acting in the public interest. The principle of user primacy affords legitimate grounds for evaluating regulatory alternatives and should provide the theoretical and empirical basis upon which to evaluate regulatory proposals.

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Abdullah, Muntu. "Pengembangan Teori Akuntansi Berbasis Filsafat Ilmu." AKRUAL: Jurnal Akuntansi 2, no. 2 (April 5, 2011): 136. http://dx.doi.org/10.26740/jaj.v2n2.p136-150.

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AbstractThe aim of this article is to point out the function of philosophy of science as a foundation to develop accounting theory. Historically, there are some philosophy branches developed. Nowadays, one of the philosophy branches that often used to develop accounting theory is philosophy of science. Philosophy of science is often used by accounting experts to build up accounting theory. The development of accounting theory and accounting thought is overly influenced by the basic assumption that the experts normally use. Just as four paradigms of social reality: Functionalist, Interpretative, Radical Humanist and Structuralist. The classification of these thoughts is based on the research and practice accounting which are in progress. This ism is called contemporary accounting backers. In philosophy of science, a theory is constructed by using a positive preposition and a hypothesis. It starts with an observation and then via induction process, it brings out a positive preposition. Afterwards, a positive preposition and an apriori assumption process a deduction so that bring out hypothesis preposition. The next step is examine the hypothesis in order to produce a theory which can be applied as a foundation to make rules, procedures, methods in carrying out practice accounting.

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27

Hatta, Madani, Baihaqi Baihaqi, and Resti Ramahdaniati. "PERILAKU BERBAGI PENGETAHUAN AKUNTANSI PADA DOSEN AKUNTANSI KOTA BENGKULU: PENDEKATAN THEORY OF PLANNED BEHAVIOR (TPB)." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 5, no. 1 (July 25, 2017): 26. http://dx.doi.org/10.30871/jaemb.v5i1.449.

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This study aims to determine the accounting knowledge sharing behavior at accounting lecturer in Bengkulu city, using the model theory of planned behavior influenced by three factor is attitude toward behavior, subjective norm, and perceived behavior control. Attitude toward behavior is influenced by factor self efficacy, social network, and extrinsic reward. While subjective norm is influenced by organization support. The population in this study were all accounting lecturer who worked in public and private universities in the city of Bengkulu using purposive sampling technique, so that the total sample of 62 people and data that can be used in this study were 43 respondents. Analysis technique using the assistance program smartPLS version 3 2.3. The results showed that self efficacy has positive affect on attitude toward behavior, social network has positive affect on attitude toward behavior, extrinsic reward has positive affect on attitude toward behavior, organizational support has positive affect on subjective norm, attitude toward behavior has positive affect on the accounting knowledege sharing behavior, subjective norm has positive affect on the accounting knowledege sharing behavior, and perceived behavior control has positive affect on the accounting knowledege sharing behavior.

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Hatta, Madani, Fenny Marietza, and Rewa Yoke Desthomson. "THE INFLUENCE OF INTENTION UTILIZATION AND USE OF ACCOUNTING SOFTWARE ON INDIVIDUAL PERFORMANCE: UNIFIED THEORY APPROACH OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL." Jurnal Akuntansi 6, no. 1 (May 13, 2019): 85–100. http://dx.doi.org/10.33369/j.akuntansi.6.1.85-100.

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This study aims to determine the influence of utilization intention and use accounting software for individual performance by using a model unifiedtheory of acceptance and use of technology (UTAUT) consisted of performance expectation, effort expectation, social influence, facilitating conditions, the intention of the use of accounting software, the useof accounting software, and the individual performance. The sample in this study were 61 employees of the banking company in the city of Bengkulu who use accounting software in their working activity. The results showed that the performance expectation has significant positive influence to intention utilization accounting software, effort expectation has significant positive influence to the intention utilization accounting software, social influence has significant positive influence to the use of accounting software intention, facilitating condition has significant positive influence to the use of accounting software, accounting software utilization intention has significant positive influence to the use of accounting software and the use of accounting software has positive influence to the performance of the individual.Key words : Performance Expectation, Effort Expectation, Social Influence, The Facilitating Conditions, Intention Utilization, Use of Accounting Software, UTAUT.

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Neu, Dean, and Cynthia Simmons. "RECONSIDERING THE “SOCIAL” IN POSITIVE ACCOUNTING THEORY: THE CASE OF SITE RESTORATION COSTS." Critical Perspectives on Accounting 7, no. 4 (August 1996): 409–35. http://dx.doi.org/10.1006/cpac.1996.0044.

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GRADY, MARK F. "TOWARD A POSITIVE ECONOMIC THEORY OF ANTITRUST." Economic Inquiry 30, no. 2 (April 1992): 225–41. http://dx.doi.org/10.1111/j.1465-7295.1992.tb01655.x.

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31

Silva, Adolfo Henrique Coutinho e., Moacir Sancovschi, and Ariane Gabriela Chagas dos Santos. "The opportunistic approach of the Positive Accounting Theory (PAT) fails to explain choices made at OGX: An anomalous situation?" Revista de Contabilidade e Organizações 13 (December 19, 2019): e164412. http://dx.doi.org/10.11606/issn.1982-6486.rco.2019.164412.

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This paper has two objectives: (1) to demonstrate that the main accounting choices made by accountants and managers of OGX Company throughout its full business life cycle were not opportunistic, as often suggested by the hypothesis of Positive Accounting Theory; and (2) to demonstrate that these accounting choices may be better explained by the Theory of Corporate Scandals, by the Monitoring Hypothesis and by the Corporate Reputation Hypothesis. The research was conducted using a longitudinal case study approach, from 2006-2015, in order to identify visible accounting decisions in annual financial statements reports. It was found that the analyzed Company had the incentives to preform opportunistic accounting choices, such as the ones predicted by the PAT hypothesis and had also done through several situations in its business life cycle that could have influenced it to perform opportunistic accounting choices. However, there is no evidence that the Company ever made use of either opportunistic increasing-income accounting changes to impact their financial debt-covenants and bonus plan, or decreasing-income accounting to avoid government intervention, as suggested by the opportunistic approach of PAT hypothesis.

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Hartono, Jogiyanto. "THE RECENCY EFFECT OF ACCOUNTING INFORMATION." Gadjah Mada International Journal of Business 6, no. 1 (January 12, 2012): 85. http://dx.doi.org/10.22146/gamaijb.5536.

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This study tests the joint effects of dividend and earnings information. A study of joint effects is justified for the following reasons. First, dividends and earnings are considered two of the most important signaling devices (Aharony and Swary 1980) that investors use in evaluating stock prices. Second, dividends and earnings are 'garbled' information (Ohlson 1989). Dividends and earnings may contain corroborating or disconfirming news. Third, investors may be have with memory, revising beliefs in complex ways in evaluating a sequence of information. Prior dividend studies that controlling for earnings announcement effects do not address these possibilities. Using Hogarth and Einhorn's (1992) belief-adjustment theory, this study models the behavior of investor reactions to joint dividend and earnings surprises. The theory predicts that order and timing of dividend and earnings surprises have different effects on stock returns. When dividend and earnings surprises have opposite signs (mixedevidence), the theory predicts that later surprises have a larger impact on stock returns than do earlier surprises (the recency effect hypothesis). The evidence for the recency effect hypotheses is relatively strong. In three out of four cases of mixed evidence (positive earnings, negative earnings and positive dividend surprises), the recency effect hypotheses are supported.

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Yang, Chung-Cheng, Jianxiong Chen, and Wen-Chi Yang. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms." Sustainability 13, no. 3 (January 25, 2021): 1229. http://dx.doi.org/10.3390/su13031229.

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Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with public policy implications and provide accounting firms with managerial information.

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Bachtijeva, Diana. "Problematics of Creative Accounting and Earnings Management in the Context of the Development of Accounting Theories." Buhalterinės apskaitos teorija ir praktika 22 (January 28, 2021): 6. http://dx.doi.org/10.15388/batp.2020.28.

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The beginnings of accounting can be found even in the 14st century, when trade transactions began to be recorded in the books of account. To this day, accounting has evolved at certain stages, depending on goals were set for the accounting for that period. In the article after concluding the analysis of scientific sources the following are presented: the stages of accounting development, which were influenced not only by different Anglo-Saxon, Germanic and Latin accounting systems, but also by economic and political factors; the influence of accounting on the development of accounting theories is revealed. The concept of positive accounting theory, assumptions for manipulating accounting and the concept and application methods of earnings management and creative accounting are presented. Based on the research, a model of multi-paradigm approach is presented, in which the methodologies of normative and positive accounting theory can be fully applied. The proposed complexity of methodologies can help to solve not only the problems of creative accounting and earnings management, but also other problems of the 21st century. accounting issues.

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I. U. Osagie, Osifo,, and Fasua, Henry Kehinde. "Social and Environmental Disclosures and Holistic Growth in the Positive Accounting Theory (PAT) View." IOSR Journal of Business and Management 19, no. 06 (June 2017): 01–08. http://dx.doi.org/10.9790/487x-1906030108.

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DEVEREUX, MICHAEL. "A POSITIVE THEORY OF INFLATION AND INFLATION VARIANCE." Economic Inquiry 27, no. 1 (January 1989): 105–16. http://dx.doi.org/10.1111/j.1465-7295.1989.tb01166.x.

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37

Nurabiah, Nurabiah, Herlina Pusparini, and Yusli Mariadi. "E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI SEBAGAI FAKTOR PENDORONG PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA." Jurnal Aplikasi Akuntansi 5, no. 2 (April 29, 2021): 238–53. http://dx.doi.org/10.29303/jaa.v5i2.97.

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The purpose of this study was to analyze the effect of e-commerce and the use of accounting information systems in making entrepreneurial decisions. This study used the Technology Acceptance Model (TAM) and contingency theory where this theory will be able to explain the acceptance of a technology and the relationship between the application of the used of accounting information systems and e-commerce to influence the behavior of students majoring in Accounting in entrepreneurship. The population in this study were active accounting undergraduate students who have taken entrepreneurship courses and accounting information systems for PTN and PTS in the city of Mataram. The sampling technique used purposive sampling method, data were collected by 142 distributed questionnaires. Data analysis techniques used the PLS 3.0 smart application.The results of the study indicate that the e-commerce has a positive and insignificant effect on decision making of accounting students in entrepreneurship and the accounting information system has a significant positive effect on decision making of accounting students in entrepreneurship.

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Rogowska, Beata. "Ethical aspects of normative theories of accounting." Annales. Etyka w Życiu Gospodarczym 21, no. 8 (May 14, 2018): 17–29. http://dx.doi.org/10.18778/1899-2226.21.8.02.

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The aim of this article is to show ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (ENT), important for the development of accounting as a science, taking into consideration its social function. Attention is focused on the so-called axiological layer with regard to the methodological foundation (pragmatic methods and related metascience) concerning the work of theorists in Western Europe. Although in the years 70s shall be considered as unscientific and begin the process of domination positive theory of accounting. It seems that the 21st century has brought about a rebirth of specific ethical and social topics in the field of accounting. The importance and usefulness of ethics in accounting have been growing due to changes in accounting and social needs driven by a turbulent environment, as well as changes in science.

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39

Haider, Maqsood, Muhammad Aamir, and Muhammad Tahir Khan. "International Financial Reporting Standards, Accounting Conservatism, and Firm Performance: Evidence from UAE." Global Social Sciences Review IV, no. III (September 30, 2019): 206–13. http://dx.doi.org/10.31703/gssr.2019(iv-iii).26.

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European Union passed a resolution in 2002, which bound all the listed companies and firms and required the consolidated and simple accounts to use Financial Reporting Standards starting from January 2005. It will improve firm performance and will have an influence on the information environment for the listed firms. This study provides empirical and theoretical literature regarding the adoption of IFRS, accounting Conservatism and firm performance. This paper provides different theories that discuss the impact of IFRS and accounting conservatism on a firm performance that includes positive accounting theory, modernization theory, contingency theory, and world system theory.

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40

Al-Adeem, Khalid. "Critique and an Extension of Nohora García’s Understanding Mattessich and Ijiri: A Study of Accounting Thought." International Journal of Accounting and Financial Reporting 9, no. 4 (October 11, 2019): 420. http://dx.doi.org/10.5296/ijafr.v9i4.16155.

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Several efforts have been made towards basing the practices of corporate accounting on reasoning. This article critiques Understanding Mattessich and Ijiri: A Study of Accounting Thought to expand some of the topics currently relevant to the accounting discourse. The following two claims may be needed for further clarification. Mattessich’s and Ijiri’s presuppositions towards reality actually contribute to reality, as each one of them perceived it as an objective construct, but this idea is challenged in this article. In conceptualizing the practice of accounting, Mattessich may not explain how corporate accounting is perceived. A suitable extension of the book’s topic is thus discussing positive accounting research, elitism in accounting research. More sources on the topics of ‘accounting sociology’ by applying the theory of elitism, ‘positive accounting research’, and ‘citation analysis’ are provided as well. Reading the book may be deemed for accounting researchers trained in the positive traditions as a voyage in ‘the land of wonder,’ but is nonetheless thought-provoking.

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Luchko, Mykhailo. "A physical theory of accounting: particular study issues." Herald of Ternopil National Economic University, no. 4 (86) (December 12, 2017): 173–80. http://dx.doi.org/10.35774/visnyk2017.04.173.

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The subject matter of the paper is related to theoretical and methodological basics of accounting as a field of study. Over many centuries, the laws of economics have been examined dialectically by scholars. In the course of establishing a study of economics, there have been a number of orthodox scholarly traditions, united by a common idea of †development and patterns of performance. For a long time, economists from different countries worked hard in order to understand the essence of economic and social processes, derive and explain economic laws using knowledge and experience acquired by people. The aim of the article is to explore in what way the research methods which are generally applied in natural sciences can be deployed for economic studies, and in particular for describing the nature of accounting. The key objectives of the paper are to develop a methodology for applying methods of physics to the study of economics, and to identify the link between conceptual framework of accounting and physics. In the paper, the following general and specific research methods are used: modeling, algorithmization, formalization, generalization, comparison, analogy, system approach. It is justified that the laws of physics can be prospectively applied for explaining economic phenomena and processes, particularly in accounting, which is viewed as an important source of information. Hence, the correlation between accounting and the field of physics and mathematics is determined through: the use of formal description of accounting items; the consideration in terms of seeing accounting as a specific knowledge field; the interpretation of accounting methods (in particular, the balance method) through algorithmization and parallelism with the laws of physics (for example, the energy conservation principle); the establishment of an information hierarchy of the current state and behavior of assets, capital and liabilities of the enterprise; the examination of balances by means of appropriate algorithmization and justification of advisability of developing a physical nature of accounting theory. It is pointed out, that there is a difference between the balance method and the energy conservation principle (the energy in an enclosed system is constant, which makes it impossible to observe the process of arrival or creation of new energy in enclosed space). The conclusion is based on the positive influence of econophysics on the economy’s performance, and the advisability of its application for a more accurate study of economic processes, and a more qualitative economic analysis of enterprise performance.

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Augustine E., Osho,, and Akinola, Akinwumi O. "Usefulness of Accounting Theory and Practices on Large Business Organizations in Nigeria." European Scientific Journal, ESJ 14, no. 31 (November 30, 2018): 303. http://dx.doi.org/10.19044/esj.2018.v14n31p303.

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The study was about the impact of accounting theory and practice on performance of large scale business in Nigeria. The objective of the study was to examine the effect and usefulness of accounting theory and practice on financial performance of large firms. The research was carried out, using Coscharis Group Limited as the case study. Primary Data was collected through simple random sampling and using self-administered questionnaires for 20 respondents. Secondary Data was gotten from the company's annual reports on return on equity for the period 2014-2016. The primary and secondary data were consolidated for analysis. Multiple Linear Regression was used to analyze the data to test for the relationship between the accounting theory and practice variables (Positive Accounting Theory(PAT), Financial Reporting(FR), Auditing Practice (AP) and Budgeting) and Financial Performance(Return on Equity). Findings revealed that accounting theory and practice have significant relationship with the financial performance of large companies in Nigeria. It further shows that variables of accounting practice have significant effect on financial performance of large firms in Nigeria. It is recommended that quoted and unquoted organizations should ensure there is consistency in the accounting theory and practice adopted in preparation of their records to enhance stability in their financial performance.

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Marzuki, Marzlin, Nava Subramaniam, Barry J. Cooper, and Steven Dellaportas. "Accounting academics’ teaching self-efficacy and ethics integration in accounting courses." Asian Review of Accounting 25, no. 1 (February 6, 2017): 148–70. http://dx.doi.org/10.1108/ara-09-2015-0088.

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Purpose The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics’ attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics’ ethics teaching self-efficacy (ETSE). Design/methodology/approach The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships. Findings The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics’ ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT. Research limitations/implications The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results. Practical implications This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics’ to integrate ethics content in their courses or units. Originality/value The study is guided by Bandura’s (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy’s (2001) teacher efficacy construct in understanding how accounting academic’s belief in one’s ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.

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Amyulianthy, Rafrini, and Asriyal Asriyal. "Pengujian Empiris Efficient Market Hypothesis (EMH) Dan Capital Assets Pricing Model (CAPM)." Liquidity 2, no. 1 (July 2, 2018): 21–33. http://dx.doi.org/10.32546/lq.v2i1.126.

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As indicated, Efficient Market Hypothesis theory played an important role in evolution of accounting research. The conflict between the Efficient Market Hypothesis and hypotheses underlying many accounting prescriptions led to the introduction and popularization of positive theory and methodology in the accounting literature. This paper is to provide a clearer understanding of the factors anomalies encountered by experts during a test of the reliability Efficient Market Hypothesis and Capital Asset Pricing Model (CAPM) theories which proposed by Fama in 1970.

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Zyznarska-Dworczak, Beata. "Sustainability Accounting—Cognitive and Conceptual Approach." Sustainability 12, no. 23 (November 27, 2020): 9936. http://dx.doi.org/10.3390/su12239936.

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Nowadays, the speed of changes in practical activities and scientific research in the field of sustainable development has not yet allowed to clearly indicate the role of accounting in this area. Therefore, the main goal of the paper is to present sustainability accounting in the light of positive and normative accounting theory and to propose its conceptual framework as a normative solution. Positive theories allow the author to use inductive reasoning and thus indicates the state of accounting development (opportunities and risks) in sustainable business, identifying three key gaps: theoretical, empirical and methodical. In turn, by means of normative theories, on the basis of deductive reasoning, the paper recognizes the desired directions and normatives of sustainability accounting changes. The research methodology is based on theoretical and methodological triangulation, using descriptive and comparative analysis. The main findings of the research focus on an original normative solution in the form of the author’s concept of sustainability accounting based on conclusions drawn in the light of positive and normative accounting theories. The presented potential research areas are meant to pose the directions of sustainability accounting development. The results of research may determine the future growth, importance and character of sustainability accounting in business, and thus help both shareholders and stakeholders to perceive and use company achievements for sustainable development.

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Dutta, Sunil, and Panos N. Patatoukas. "Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence." Accounting Review 92, no. 4 (November 1, 2016): 191–216. http://dx.doi.org/10.2308/accr-51640.

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ABSTRACT Using a financial reporting and valuation model, we investigate the construct validity of Basu's (1997) asymmetric timeliness (AT) regression coefficient as a measure of conditional conservatism in corporate financial reporting. We predict that the AT coefficient will be positive even in the absence of conditional conservatism, and it will vary with non-accounting factors even if the degree of conditional conservatism is held constant. Our empirical analysis shows that AT coefficient estimates vary in directions predicted by our theory. Specifically, we find that AT coefficient estimates increase with expected returns and asymmetry in the distribution of returns, and decrease with cash flow persistence. Importantly, we identify the spread between the variances of bad news and good news accruals as an alternative measure of conditional conservatism that is free of the effects confounding the AT coefficient. Consistent with a key implication of conditional conservatism, we find that the variance of bad news accruals is significantly higher than the variance of good news accruals primarily due to conditionally conservative accruals related to inventory write-downs, long-term asset write-downs, and goodwill impairments. A series of placebo tests provides additional support for the construct validity of our alternative measure of conditional conservatism. Data Availability: Data are publicly available from the sources indicated in the text.

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Indiraswari, Susmita Dian, Bambang Subroto, and Imam Subekti. "The effect of compensation on accounting fraud with the genders variety of directors as a moderation variable." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 2 (March 22, 2020): 191–201. http://dx.doi.org/10.20525/ijrbs.v9i2.639.

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The purpose of this research is to empirically prove the effect of executive compensation on the accounting fraud and the influence of directors' gender in moderating the effect of executive compensation on accounting fraud. The sample of this study is obtained from a manufacturing sector public company listed in the Indonesia Stock Exchange. The analysis technique uses multiple regression methods and moderated regression analysis (MRA). There are 394 observations of data obtained during 2016-2018 by using the purposive sampling method. The results of this study indicate that executive compensation has no effect on accounting fraud and the directors' gender does not moderate the effect of executive compensation on accounting fraud. The implication of this research theory shows that accounting fraud is not related to Positive Accounting Theory and Gender Socialization Theory. The practical implication of this research is that to prevent accounting fraud in companies, there is no need to pay attention to executive compensation and the directors' gender

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Semenyshena, Nataliia, Nadiya Khorunzhak, and Zenovii-Mykhailo Zadorozhnyi. "The institutionalization of accounting: the impact of national standards on the development of economies." Independent Journal of Management & Production 11, no. 8 (May 1, 2020): 695. http://dx.doi.org/10.14807/ijmp.v11i8.1228.

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The purpose of the study is to establish the essence and identification of the components of institutional accounting theory and substantiate the role and impact of these components on the national economy through the example of standardization. The author's general scheme of the institutional paradigm of institutional accounting and the approach to the development of his theory was built in the study based on a theoretical, empirical generalization, taking into account positive foreign experience, national scientific views and traditions. The examples of changes in GDP after the introduction of accounting standards (which are a structural component of institutional accounting theory) in the 6 largest countries of the world are given as an argument for the positive impact of institutional pragmatics on the national economy using the graphical method. It is proved that the dynamics that can be used to identify the impact of accounting standardization on a country's economy may be the dynamics of its GDP. The expediency of taking into account the institutional environment of Ukraine in the issues of formalization of the Institute of Accounting, as well as its political, environmental and social situation is substantiated. The conducted research confirms the influence of national peculiarities on the results of activation of institutional accounting principles and the presence of individual characteristics of values taken as arguments of indicators. It is substantiated that it is important to find effective indicators to illustrate the impact of each institutional component of accounting on the national economy.

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Lloyd, Paul J., and Michael D. Atella. "Positive leadership that inspires: Theoretical and empirical perspectives from positive psychology, existential theory, and hardiness research." Psychologist-Manager Journal 4, no. 2 (2000): 155–65. http://dx.doi.org/10.1037/h0095889.

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Mulawarman, Aji Dedi, and Ari Kamayanti. "Towards Islamic Accounting Anthropology." Journal of Islamic Accounting and Business Research 9, no. 4 (July 9, 2018): 629–47. http://dx.doi.org/10.1108/jiabr-02-2015-0004.

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Purpose The purpose of this study is to shed light on how accounting, which has been recognised as a contributor to the modernity problem, has been influenced by secular anthropology, which hinges on the concept of “self”. Based on Akbar S. Ahmed’s concept of Islamic Anthropology, Islamic Accounting Anthropology (IAA) is proposed as an answer to shift the accounting paradigm. Design/methodology/approach A case study in Indonesia was conducted by studying the development of the nation’s Shariah accounting from the perspective of diffusionism as an approach to anthropology. Following the constructivist tradition, IAA, which rejects the Social Darwinism notion of the superiority of the West over the East as the basis of the evolution of civilisation, is used as tool to realise Islamic norms through synchronic-diachronic study, constructing an accounting concept and invoking accounting transformation through accounting education. Findings This study finds that accounting has been greatly affected by secular Western culture through education and educators as agents that find their legitimation in country policies. Standard setters have also taken the same stance by siding with the capital market. By proposing IAA, it is hoped that Islam will replace the concept of “self-interest” as the faith of accounting and promote welfare for the ummah. Research limitations/implications The problem of modernisation lies in the newfound faith of self-interest. In accounting, self-interest is ingrained in accounting theories such as Positive Accounting Theory, Entity Theory and Agency Theory, and thus accounting has become a tool to support neoliberal society. IAA will help produce accounting that is rooted in local wisdom and necessity yet very much embedded in Islamic values. Practical implications IAA suggests that accounting education must be geared towards anthropology detached from the Orientalism-secularism concept. This shift can be accomplished by integrating IAA into the accounting education curriculum. Social implications Based on IAA, accounting practices can be designed under the guidance of the Quran and result using a synchronic-diachronic approach. By changing the ontological view through accounting education, accounting can drive societal consciousness towards the welfare of society instead of self-happiness. Originality/value Islamic accounting and anthropology are two subjects that are rarely discussed concurrently.

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