Teori Akuntansi Positif: Studi Lanjut Perkembangan Teori Akuntansi  

Oleh:

Suharli, Johanes Ign. Michell

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 2 no. 1 (Mar. 2005), page 68-80.
Topik: Akuntansi; positive accounting theory; normative accounting theory; accounting practice; earnings management
Fulltext: hal 72-84.pdf (210.46KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper describes discussion and empirical research toward positive accounting theory. The development of accounting theory should involve discussion and research in positive accounting theory. Possitive theory tries to explain phenomenas in real accounting practice. Watts and Zimmerman (1986) explored three hypotheses why positive theory relevant with current phenomenas in accounting practice. There are bonus plan hypotheses, debt convenant hypotheses, and political cost hypotheses in positive theory. Some empirical researches can be found in this paper also contrasting result of them. I find there are two characteristics why positive theory valid in practice, opportunistic and efficient. It is difficult to distiquish whether someone (or parties) opportunistic or efficient according to debt convenant hypotheses and political cost hypotheses in positive theory. On the other side, opportunistic can be identified in bonus plan hypotheses. Possitive accounting doesn't mean disobey Generally Accepted Accounting Pronciples or statement of accounting standard. In conclusion I restate that I must discuss, study, and teach more than positive accounting theory without understate normative accounting theory. As simple, accounting theory consists of coherent normative and positive theories.

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