1264959
Question 1
Question
Normative accounting theories and research seek to:
Answer
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Explain and predict particular phenomena based on observation
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Prescribe particular approaches not driven by existing practices
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Describe what is normal, or generally accepted, practice
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All of the given options are correct.
Question 2
Question
A theory that predicts that, if certain conditions are met then particular accounting practices will be observed, is an example of:
Answer
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Positive Accounting Theory
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Negative Accounting Theory
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Normative Accounting Theory
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Descriptive Accounting Theory
Question 3
Question
Which of the following statements aligns with the views of 'Falsificationists', such as Popper and others?
Answer
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Hypotheses are proposed by guessing, without guidance from existing theories.
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It is possible to state that a theory is true.
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Hypotheses must be stated in a form that assumes they are true, until evidence that is not supportive rejects them.
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All theories are false until they are proved to be true.
Question 4
Question
Which of the following terms describes a relationship that is argued from the specific (or particular) to the general?
Answer
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Scientific reasoning
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Inductive reasoning
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Deductive reasoning
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Logical reasoning
Question 5
Question
Which of the following is an example of a dominant paradigm in accounting prior to 1960?
Answer
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Current cost accounting
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Conceptual framework of accounting
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Historical cost accounting
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Continuously contemporary accounting
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