Positive accounting theory explains real-world accounting choices influenced by management's financial goals. It generates hypotheses like managers aligning accounting methods to secure bonuses or ...

Resident fellow Alex J. Pollock submits a letter of comment to the Securities and Exchange Commission and explains why the conceptual deficiencies of the fair value accounting theory make it a poor ...

A doctorate in accounting gives students who already have a strong foundation in accounting the opportunity to dive deeply into research in the field. Students learn about theory and methodologies in ...

CBSE Class 11 Accountancy Mind Map Theory Base of Accounting: The Central Board of Secondary Education (CBSE) syllabus consists of three main streams - Science, Commerce and Arts. Students can pick ...

Accountants examine and convey financial data for businesses, government offices and nonprofit agencies. Small businesses depend on accountants to create the company's financial statements, develop ...

Accountancy Class 11 Theory Base of Accounting MCQs: There are three main streams in higher-secondary classes, and they follow the syllabus prescribed by the Central Board of Secondary Education (CBSE ...

Vol. 5, No. 1/2, SPECIAL ISSUE: ADVANCES IN GREEN ACCOUNTING (February and May 2000), pp. 13-24 (12 pages) Environment and Development Economics is positioned at the intersection of environmental, ...

Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247–260.

Green accounting and environmental accounting share an ambition to develop better indicators to measure (material) wealth and sustainability. For green accounting, the theoretical literature explores ...

Sandino, Tatiana. "Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of 'Corporate Frugality: Theory, Measurement and Practice'." Contemporary Accounting ...