International Journal of Academic Value Studies (JAVSTUDIES)
           
Home  |  Imprint   |  News  |  Contact  

Quick Access


Bu Dergi DOI ve Crosscheck üyesidir


Abstract


A Conceptual Study on the Development of Positive Accounting Theory
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.

Keywords
accounting theories, positive accounting theories, normative accounting theories, positive accountin


Advanced Search


Announcements

    Indexed Sources

    Javstudies, being Source by Arastirmax Scientific Publication İndex


    Indexed Sources

    JAVSTUDIES is being source byScholarsteer


    Indexed Sources

    JAVSTUDIES is being source by INFOBASEINDEX


    Indexed Sources

    JAVSTUDIES is being source by İdealonline


    Indexed Sources

    JAVSTUDIES is being source by Social Science Research Network (SSRN)


    Documentation

    JAVSTUDIES,  received ISO 9001: 2008 QUALITY MANAGEMENT SYSTEM certification.


    Indexed Sources

    JAVSTUDIES is being source by International Index Copernicus 


    Indexed Sources

    JAVSTUDIES is being source by Türk Eğitim İndeksi (TEİ) 


    Indexed Sources

    JAVSTUDIES is being source by Advanced Science Index 


    Indexed Sources

    JAVSTUDIES is being source by Indexing and Impact Fact (DIIF) 


    Indexed Sources

    JAVSTUDIES is being source by Social Sciences Citation Index (SOBİAD)



Adres :Şırnak Üniversitesi İİBF Şırnak/TÜRKİYE
Telefon :04862164008-1203 Faks :
Eposta :javstudies@gmail.com

Web Yazılım & Programlama Han Yazılım Bilişim Hizmetleri