@article{2018,title={A Conceptual Study on the Development of Positive Accounting Theory},abstractNode={In addition to the desired success of the conducted accounting activities, the importance of choosing accounting practices is increasing day by day. For this reason, accounting theories can be used to guide managers in the selection of accounting practices. Accounting theories can also be used to estimate accounting practices. Accounting theories that try to help managers to make sound decisions about the future are divided into two as normative and positive accounting theories. Positive accounting theory, which presents a philosophical point of view to guide the accounting units with purely scientific data by denying metaphysical data, becomes important for modern accounting practices. In this study, positive accounting theory, which is a kind of positive accounting theories, has been taken into consideration and it has been tried to give information about historical development and studies on this subject have been examined.},author={Çağrı KÖROĞLU-& Ümit KACIR},year={2018},journal={Journal of Academic Value Studies (JAVStudies)}}