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OF
ACCOUNTING
THEORY
theory is a deductive system of statements of
decreasing generality that arise from an agreed What
is
or hypothesised premise
theory is a set of ideas used to explain real-
world observations
Theor
y?
Hendriksen offered definitions of theory and accounting
theory respectively:
1. . . . the coherent set of hypothetical, conceptual and pragmatic principles forming the
general framework of reference for a field of inquiry.
2. . . . logical reasoning in the form of a set of broad principles that (1) provide a general
framework of reference by which accounting practice can be evaluated and (2) guide
the development of new practices and procedure.
Accounting Theory?
1492 - 1800 1956 - 1970
NORMATIVE
PRE-THEORY ACCOUNTING
PRAGMATIC POSITIVE
ACCOUNTING ACCOUNTING
1800 - 1955 1970 - present
Periodization of Accounting
Theory
Periodization
of
Accounting 1492 1800
Theory
PRE THEORY 1494: Fra Pacioli wrote the first
PRAGMATIC book to document the double
ACCOUNTING entry accounting system
NORMATIVE
ACCOUNTING Summa de Arithmetica
POSITIVE ACCOUNTING Geometria Proportioni et
Proportionalita
No theory of accounting was devised from the
time of Pacioli down to the opening of the
nineteenth century. Suggestions of theory appear
here and there, but not to the extent necessary to
place accounting on a systematic basis.
- Goldberg
Periodization
of 1800 1955
Accounting Known as general scientific period
Theory
PRE THEORY
PRAGMATIC During this period, emphasize more
ACCOUNTING on creating a comprehensive
framework to define and develop
NORMATIVE
ACCOUNTING
accounting practices
POSITIVE ACCOUNTING
There are logical debate about the merits
of measurement procedures.
1936:
Released A Tentative Statement of
Accounting
Principles Affecting Corporate Reports
1938:
- made an independent review of accounting
principles
- Released A Statement of Accounting Principles
1959:
Established the Accounting Principles Board and
appointed a director of accounting research
Periodization
of 1956-1970
Accounting Called as normative accounting
Theory because accounting theorists
PRE THEORY
tried
PRAGMATIC to establish norms for best
ACCOUNTING
accounting practice.
NORMATIVE
ACCOUNTING
POSITIVE ACCOUNTING Different from pragmatic accounting period,
researchers were less concerned with what
is actually happening and more concerned
with determined theories.
Periodization
of
In 1970, the normative period began
Accounting to fade and was replaced by a
Theory positive era. Two key factors that
PRE THEORY
prompted the demise of normative
period are:
PRAGMATIC
ACCOUNTING the unlikelihood of acceptance of
NORMATIVE any one particular normative theory
ACCOUNTING
the application of financial
POSITIVE ACCOUNTING
economic principles, increased
supply of data and testing methods
Periodization
of 1970 present
Accounting Known as specific scientific period
Theory Positive period arose caused by the
PRE THEORY dissatisfaction of normative theories.
PRAGMATIC Accounting theory is not enough just
ACCOUNTING to normative nature, but must be
NORMATIVE verifiable.
ACCOUNTING
POSITIVE ACCOUNTING The objective of positive accounting
is to explain and predict accounting
practice
This theory leads to the
prediction (hypothesis) that
managers who are
remunerated via bonus plans
use profit-increasing
Bonus
accounting methods more
than managers who are not Plan
remunerated via bonus
plans. theory
RECENT DEVELOPMENT
RECENT DEVELOPMENT
1992 SAC 4
1500
1600
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QUIZ
1. When the period of pragmatic accounting was
happened?
a. 1800 1957
b. 1800 1955
c. 1800 1970
d. 1800 1980