Use this url to cite publication: https://hdl.handle.net/20.500.12259/128751
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Pozityvioji apskaitos teorija: privalumai ir trūkumai
Author(s)
RudÅŸionienÄ, Kristina |
Title
Pozityvioji apskaitos teorija: privalumai ir trūkumai
Other Title
Positive accounting theory: advantages and disadvantages
Is part of
Science and studies of accounting and finance: problems and perspectives, 2012, vol. 8, no. 1, p. 214-220
Date Issued
Date Issued | Volume | Issue | Start Page | End Page |
---|---|---|---|---|
2012 | 8 | 1 | 214 | 220 |
Abstract
Å iame straipsnyje analizuojama pozityvioji apskaitos teorija, iÅ¡skiriami jos privalumai ir trÅ«kumai. pozityvioji apskaitos teorija laikoma viena pagrindinių finansinÄs apskaitos teorijų. Å i teorija siekia paaiÅ¡kinti ir prognozuoti įmonių apskaitos praktikÄ
. pozityvioji apskaitos teorija laikoma pilnavertiÅ¡kiausia dÄl savo metodologijos teorija, taÄiau ji sulaukia ir nemaÅŸai kritikos. Ji kritikuojama pirmiausiai dÄl to, kad nepateikia nurodymų apskaitos praktikams, daÅŸnai atliekant tyrimus neatsiÅŸvelgiama į organizacinius ryÅ¡ius įmonÄje ir pan. TaÄiau nepaisant kritikos pozityvioji apskaitos teorija yra labiausiai pagrįsta apskaitos tyrimų paradigma per pastaruosius deÅ¡imtmeÄius.
Positive accounting theory is one of the basic financial accounting theories. This theory seeks to explain and predict accounting practice of the company. positive accounting theory include three mainstreams of empirical research: 1) three hypotheses (the bonus plan hypothesis, the financial leverage hypothesis and the size hypothesis) explaining accounting policy choice by the managers are tested; 2) earnings manipulation (earnings management, income smoothing, âtaking the bathâ) and creative accounting are analyzed; and 3) the reaction of capital market to reported accounting numbers and changes of policy methods are researched. Positive accounting theory is considered as a good economic theory, but it is criticized by some authors. Positive accounting theory do not gives prescriptions for accounting practice, it does not say something about good or bad accounting policy of the company. researchers do not take into account relations between managers and accountants in the companies in their empirical investigations. Hypotheses of positive accounting theory and results of many investigations are based on the accounting policy of large politically sensitive (for example, oil and gas) companies in well-developed countries, but results of hypothesesâ testing may differ analyzing accounting policy choices of small companies in the middle economy countries. Despite critics positive accounting theory stays mostly grounded accounting research paradigm during last decades.
Type of document
type::text::journal::journal article
Language
Lietuvių / Lithuanian (lt)