OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONS
This paper contains a brief vision over the way of exposure and integration of the accounting theory as a whole within a continuous evolutionary environment. Since the issuance of the fundamental forming framework of accounting theories, the organizational environment has continuously focused on sha...
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| Language: | English |
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Nicolae Titulescu University
2024-06-01
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| Series: | Global Economic Observer |
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| Online Access: | http://www.globeco.ro/wp-content/uploads/vol/split/vol_12_no_1/geo_2024_vol12_no1_art_012.pdf |
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| author | VIORICA MIRELA STEFAN-DUICU MIHAELA SUDACEVSCHI |
| author_facet | VIORICA MIRELA STEFAN-DUICU MIHAELA SUDACEVSCHI |
| author_sort | VIORICA MIRELA STEFAN-DUICU |
| collection | DOAJ |
| description | This paper contains a brief vision over the way of exposure and integration of the accounting theory as a whole within a continuous evolutionary environment. Since the issuance of the fundamental forming framework of accounting theories, the organizational environment has continuously focused on shaping these theories to ensure the optimal undergoing of activities. This aspect has a pronounced interest in present days and generates an important process in the development of the organizational framework both conceptually, theoretically, and practically, through targeted measures. Accounting theory consists of logical reasoning that aids in the evaluation, improvement and implementation of financial procedures and practices in companies, aiming to achieve optimal alignment within the economic-financial business environment. The purpose of this article is to compactly summarize the comprehensive critiques and analyses of different perspectives of accounting theory provided by important papers and studies, which represent valuable resources for researchers in the field and beyond. |
| format | Article |
| id | doaj-art-3219d75093e24e0a97cb0e67413ca2ce |
| institution | Kabale University |
| issn | 2343-9742 2343-9750 |
| language | English |
| publishDate | 2024-06-01 |
| publisher | Nicolae Titulescu University |
| record_format | Article |
| series | Global Economic Observer |
| spelling | doaj-art-3219d75093e24e0a97cb0e67413ca2ce2025-08-20T04:02:37ZengNicolae Titulescu UniversityGlobal Economic Observer2343-97422343-97502024-06-01121124132OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONSVIORICA MIRELA STEFAN-DUICU0MIHAELA SUDACEVSCHI1Lecturer PhD, Faculty of Economics and Business Administration, ”Nicolae Titulescu” University 185 Calea Văcărești, 4th District, Bucharest, ROMANIA, chirita.mirela@gmail.comAssociate Professor PhD, Faculty of Economics and Business Administration, ”Nicolae Titulescu” University 185 Calea Văcărești, 4th District, Bucharest, ROMANIA, msudacevschi@univnt.roThis paper contains a brief vision over the way of exposure and integration of the accounting theory as a whole within a continuous evolutionary environment. Since the issuance of the fundamental forming framework of accounting theories, the organizational environment has continuously focused on shaping these theories to ensure the optimal undergoing of activities. This aspect has a pronounced interest in present days and generates an important process in the development of the organizational framework both conceptually, theoretically, and practically, through targeted measures. Accounting theory consists of logical reasoning that aids in the evaluation, improvement and implementation of financial procedures and practices in companies, aiming to achieve optimal alignment within the economic-financial business environment. The purpose of this article is to compactly summarize the comprehensive critiques and analyses of different perspectives of accounting theory provided by important papers and studies, which represent valuable resources for researchers in the field and beyond.http://www.globeco.ro/wp-content/uploads/vol/split/vol_12_no_1/geo_2024_vol12_no1_art_012.pdfaccounting theoriesdevelopmentconceptual frameworkcompaniesartificial intelligencenormative theoriespositive theories |
| spellingShingle | VIORICA MIRELA STEFAN-DUICU MIHAELA SUDACEVSCHI OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONS Global Economic Observer accounting theories development conceptual framework companies artificial intelligence normative theories positive theories |
| title | OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONS |
| title_full | OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONS |
| title_fullStr | OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONS |
| title_full_unstemmed | OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONS |
| title_short | OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONS |
| title_sort | outcome of previous research regarding normative and positive accounting theories findings and implications |
| topic | accounting theories development conceptual framework companies artificial intelligence normative theories positive theories |
| url | http://www.globeco.ro/wp-content/uploads/vol/split/vol_12_no_1/geo_2024_vol12_no1_art_012.pdf |
| work_keys_str_mv | AT vioricamirelastefanduicu outcomeofpreviousresearchregardingnormativeandpositiveaccountingtheoriesfindingsandimplications AT mihaelasudacevschi outcomeofpreviousresearchregardingnormativeandpositiveaccountingtheoriesfindingsandimplications |