Home  Journals  International Accounting  4(298) - 2014 January

Positive accounting theory: history of occurrence and current status

Available online: 29 January 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

The historical development and current status of positive accounting theory are disclosed. The basic approaches to the development of a positive accounting theory based on the use of institutional economics are analyzed. Main problems included in the object of positivists accounting research are allocated. The features of the influence of the positive accounting theory for accounting academic community and the development of accounting science in the world are disclosed.

Keywords: positive accounting theory, history of accounting, accounting methodology of scientific research, accounting in USA

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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