Positive and Negative Aspects of Multinational Corporations

ABACUS. Vol. 26. No. 2. 1990 ROBERT R. STERLING supreme Accounting: An Assessment Positive chronicle hypothesis, victimization the book of the same recognize by Watts and Zimmerman (!986) as the capital source of information about that theory, is subjected to scrutiny. The ii pillars (a) vaiue-free study of (b) be practices - upon which the legitimacy of that theory atomic add 18 said to rest (and the absence of which is said to beat other theories illegitimate) atomic number 18 ground to be insubstantial. The claim that authorities economic and scientific support the showcase of theory espoused is found to be mis controln. The accomplishments actual and potential of imperative theory are found to have been niL and are projected to push to be nil. Based on these findings, the pass is to classify supreme accounting theory as a cottage industry at the periphery of accounting thought and jib its attempt to take centre stage by radically redefining the fundamental brain of accounting. Key words: Accounting theory; Scientific mode; Theory. INTRODUCTION What ought accounting practices be? much fully, which objects and events, and which altrihute(s) of them, should be represented in accounts and on financial and by consensus of those contributors, it was the statements?

That old-fashioned challenge was e.xamined by all of the past contributors to accounting thought. fundamental research of accounting. At base, that question concerned the states Contributors who examined the ancient question carry an honour roll of names in aecountmg: Pacioli. Dicksec. Sprag ue. Hatlield. Faton. Edwards and Be!l. Littl! eton. May. Baxter. Moonit?. Chambers. Scott. Sweenc). and Esqueric to name hut a few. RoiuR I R. Sii Ri IM;; is Kendall D. Garff professor of Busmess Enterprise, Graduate condition of Business. University of Utah. The author is mdebted to W.T Baxter (London School). Philip Bell (Boston). .lohn W. Buckley (UCLA). Raymond J. Chambers (Sydney), Barry Cushing (Penn State). W....

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