Pozityvioji apskaitos teorija: privalumai ir trūkumai

Abstract

Šiame straipsnyje analizuojama pozityvioji apskaitos teorija, išskiriami jos privalumai ir trūkumai. pozityvioji apskaitos teorija laikoma viena pagrindinių finansinės apskaitos teorijų. Ši teorija siekia paaiškinti ir prognozuoti įmonių apskaitos praktiką. pozityvioji apskaitos teorija laikoma pilnavertiškiausia dėl savo metodologijos teorija, tačiau ji sulaukia ir nemažai kritikos. Ji kritikuojama pirmiausiai dėl to, kad nepateikia nurodymų apskaitos praktikams, dažnai atliekant tyrimus neatsižvelgiama į organizacinius ryšius įmonėje ir pan. Tačiau nepaisant kritikos pozityvioji apskaitos teorija yra labiausiai pagrįsta apskaitos tyrimų paradigma per pastaruosius dešimtmečius.

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, ‘taking the bath’) 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 hypotheses’ 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.