Normative theories references Flashcards
1
Q
Chambers (1966)
A
HC accounting suffers from problems of irrelevance in times of rising prices
2
Q
Sweeney (1964)
A
Current purchasing power accounting
3
Q
Edwards and Bell (1961)
A
Current Cost Accounting
4
Q
Chambers (1955)
A
Continuously contemporary accounting
5
Q
Chambers (1995)
A
CCA not useful for judging company’s past (and potential future) decision making ability
6
Q
Accounting Darwinism perspective
A
the things most efficient and effective will survive over time
7
Q
Dopuch (1980); Nelson (1973)
A
People argue researchers need to understand ‘what is’ before one might effect ‘what should be’
