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Managerial Accounting

C/F/1272. An examination of accounting research

WORDS:
1800
DATE:
2011
PRICE:
19.99 GBP

This paper examines accounting research, and focuses on examining the works of Watts, R and Zimmerman, J (1978). The paper begins by discussing the reasons for adopting a positive accounting theory, and follows by discussing the arguments put forward by the study. Topics like taxes, regulation, political costs, information production, and managing a compensation plan. The way in which the authors criticise the positive (predictive) accounting theories is examined before conclusions are made.

 

KEYWORDS: accounting research, R. Watts, J. Zimmerman, positive accounting theory, taxes, regulation, political costs, information production, accounting theories,

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