Positive accounting theory explains real-world accounting choices influenced by management's financial goals. It generates hypotheses like managers aligning accounting methods to secure bonuses or ...

Resident fellow Alex J. Pollock submits a letter of comment to the Securities and Exchange Commission and explains why the conceptual deficiencies of the fair value accounting theory make it a poor ...

A doctorate in accounting gives students who already have a strong foundation in accounting the opportunity to dive deeply into research in the field. Students learn about theory and methodologies in ...

Accounting is the language of finance, giving managers and investors a standardized system to present the finances of a company in a way that is transparent, consistent, and informative. All of the ...

Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247–260.

Accountants examine and convey financial data for businesses, government offices and nonprofit agencies. Small businesses depend on accountants to create the company's financial statements, develop ...

Accountancy Class 11 Theory Base of Accounting MCQs: There are three main streams in higher-secondary classes, and they follow the syllabus prescribed by the Central Board of Secondary Education (CBSE ...

Green accounting and environmental accounting share an ambition to develop better indicators to measure (material) wealth and sustainability. For green accounting, the theoretical literature explores ...