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- Positive Accounting Theory PAT
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Bonus Plan Hypothesis -
Positive accounting emerged with empirical studies that proliferated in accounting in the late 1960s.
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• In relation to PAT, because there is a need to be efficient, the firm will want to minimize costs associated with contracts.
Positive Accounting Theory PAT
6 Positive Accounting Theory Assumptions: The accountants (and, in fact, all individuals) are primarily motivated by selfinterest (tied to wealth maximisation), and that the particular accounting method selected (where alternative are available).
Bonus Plan Hypothesis Free Essays - StudyMode
While normative theories tend to recommend what should be done, Positive Theories try to explain and predict o Actions such as which accounting policies firms will choose o How firms will react to newly proposed accounting standards • Its overall intention is to understand and predict the choice of accounting policies across differing firms. • Under PAT, firms want to maximize their prospects for survival, so they organize themselves efficiently.
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