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Topic List

The document outlines a comprehensive study guide on Accounting Theory, covering its definition, importance, and various types of theories and reasoning. It includes sections on the evolution of accounting theories, evaluating theories, and approaches to theory construction. Additionally, it discusses financial accounting contexts and includes a class activity for practical application.

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8 views2 pages

Topic List

The document outlines a comprehensive study guide on Accounting Theory, covering its definition, importance, and various types of theories and reasoning. It includes sections on the evolution of accounting theories, evaluating theories, and approaches to theory construction. Additionally, it discusses financial accounting contexts and includes a class activity for practical application.

Uploaded by

ravindumaleesha566
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Studied

Topic Subtopic
or Not

1. Introduction to
Definition and Purpose
Accounting Theory

Learning Outcomes

Lesson Outline

Importance of Studying Accounting


Theory

2. The Concept of Theory Origin of the Word "Theory"

Definitions by Scholars (e.g., Hendriksen)

General Purpose of Theories

3. Accounting Theory Definition

Key Characteristics (Logical, Coherent,


Non-Ad Hoc)

Examples of Theories (PAT, Stakeholder,


Legitimacy, etc.)

4. Types of Reasoning Inductive Reasoning

Deductive Reasoning

Abductive Reasoning

5. Importance of Studying
Measuring Elements in Accounting
Accounting Theory

Motivation for Accounting Choices

Impact of Regulatory Preferences

Market and Stakeholder Reactions

Search for “True Income”

6. Evolution of Accounting
Historical Development Timeline
Theories

Pre-theory, Normative, Positive, Mixed


Models

Kuhn’s Paradigm Shifts


Studied
Topic Subtopic
or Not

Research Methods and Argument


7. Evaluating Theories
Strength

Criteria for Theory Evaluation

8. Theory Construction in
Inductive Theory Construction
Accounting

Deductive Theory Construction

Abductive Theory Construction

Functional, Structural, Critical,


Evolutionary Approaches

9. Approaches to Theory Pragmatic Approach


Construction (Descriptive/Psychological)

Syntactic Approach

Normative Approach

10. Types of Accounting


Positive Theories
Theories

Normative Theories

11. Financial Accounting


Regulated vs. Unregulated Transactions
Context

Chapters Related to Regulatory and


Voluntary Disclosures

12. Class Activity Historical Cost vs. Fair Value vs. Accrual
Discussion vs. Cash Accounting

Value Judgements in Practice Selection

Industry Preferences

External Influences (e.g., Regulations)

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