JBIMA (Jurnal Bisnis dan Manajemen)
Vol 6 No 1 (2018): JBIMA (Jurnal Bisnis dan Manajemen)

Kemampuan Prediktif Teori Akuntansi Positif Terhadap Praktik dan Riset Akuntansi: Sebuah Kajian Konseptual

Eko Suyono (Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman)

Article Info

Publish Date
31 Mar 2018

Abstract

This study intends to evaluate the predictive value of the positive accounting theory approach. Using the internet and library research, this study sought to collect research literature using the positive accounting theory approach from the early to the current period. After a careful and in-depth review of the extant literature using the positive accounting theory approach, this study concludes that positive accounting theory has a good predictive value for current and future practices and research in accounting besides there are several critics on the positive accounting theory methodology and philosophy. Therefore, the future studies will contribute to solving the positive accounting theory problems.

Copyrights © 2018




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Journal Info
JBIMA (Jurnal Bisnis dan Manajemen)
Website

Abbrev

jbm

Publisher

Universitas Peradaban

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The journal provides a forum for original research articles and reviews from various topic in business and management, including but is not limited to Business Strategy and Policy, Entrepreneurship, Micro and Small Medium Enterprise, Financial Management, Corporate Finance, Behavioral Finance, ...