The Managerial Implications of Positive and Normative Accounting Theories
Managers as decision makers need to know the relationship between the accounting procedures and the tools that influence the accounting reports such as stock and bond prices. By doing so, managers need to consider accounting theories which provide the such complex relationships by using large number...
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| Format: | Article |
| Language: | English |
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Selcuk University Press
2020-04-01
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| Series: | Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi |
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| Online Access: | https://dergipark.org.tr/tr/download/article-file/1076857 |
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| author | Ömer Kavrar |
| author_facet | Ömer Kavrar |
| author_sort | Ömer Kavrar |
| collection | DOAJ |
| description | Managers as decision makers need to know the relationship between the accounting procedures and the tools that influence the accounting reports such as stock and bond prices. By doing so, managers need to consider accounting theories which provide the such complex relationships by using large numbers of observations and carefully constructed empirical tests. The two leading theories placed in the accounting literature are positive and normative accounting theories. This study seeks to provide a critical examination and assessment about these two theories from manager’s point of view. The hypotheses discussed include those to which Watts and Zimmerman responded and as well as several other critiques based on managerial implications. This paper also comprises multifarious discussions that are related to the manager implications, made by the well-known accounting theory researchers. |
| format | Article |
| id | doaj-art-0bcdbf44e0a546478ef12ad6beae1513 |
| institution | Kabale University |
| issn | 2564-7458 |
| language | English |
| publishDate | 2020-04-01 |
| publisher | Selcuk University Press |
| record_format | Article |
| series | Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi |
| spelling | doaj-art-0bcdbf44e0a546478ef12ad6beae15132025-01-03T01:16:49ZengSelcuk University PressSelçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi2564-74582020-04-0123130531710.29249/selcuksbmyd.677771154The Managerial Implications of Positive and Normative Accounting TheoriesÖmer Kavrar0SELÇUK ÜNİVERSİTESİManagers as decision makers need to know the relationship between the accounting procedures and the tools that influence the accounting reports such as stock and bond prices. By doing so, managers need to consider accounting theories which provide the such complex relationships by using large numbers of observations and carefully constructed empirical tests. The two leading theories placed in the accounting literature are positive and normative accounting theories. This study seeks to provide a critical examination and assessment about these two theories from manager’s point of view. The hypotheses discussed include those to which Watts and Zimmerman responded and as well as several other critiques based on managerial implications. This paper also comprises multifarious discussions that are related to the manager implications, made by the well-known accounting theory researchers.https://dergipark.org.tr/tr/download/article-file/1076857accounting theoriespositive accounting theorymanagerial implicationsnormative accounting theorymuhasebe teorileripozitif muhasebe teorisinormatif muhasebe teorisiyönetimsel etkileri |
| spellingShingle | Ömer Kavrar The Managerial Implications of Positive and Normative Accounting Theories Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi accounting theories positive accounting theory managerial implications normative accounting theory muhasebe teorileri pozitif muhasebe teorisi normatif muhasebe teorisi yönetimsel etkileri |
| title | The Managerial Implications of Positive and Normative Accounting Theories |
| title_full | The Managerial Implications of Positive and Normative Accounting Theories |
| title_fullStr | The Managerial Implications of Positive and Normative Accounting Theories |
| title_full_unstemmed | The Managerial Implications of Positive and Normative Accounting Theories |
| title_short | The Managerial Implications of Positive and Normative Accounting Theories |
| title_sort | managerial implications of positive and normative accounting theories |
| topic | accounting theories positive accounting theory managerial implications normative accounting theory muhasebe teorileri pozitif muhasebe teorisi normatif muhasebe teorisi yönetimsel etkileri |
| url | https://dergipark.org.tr/tr/download/article-file/1076857 |
| work_keys_str_mv | AT omerkavrar themanagerialimplicationsofpositiveandnormativeaccountingtheories AT omerkavrar managerialimplicationsofpositiveandnormativeaccountingtheories |