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ACCOUNTING THEORY (HISTORY (PRE-HISTORICAL (MESOPOTAMIA, GREEK & ROMAN…
ACCOUNTING THEORY
HISTORY
PRE-HISTORICAL
MESOPOTAMIA
GREEK & ROMAN
EGYPT
PROPHET
DOUBLE ENTRY
AFTER 1900
TYPE OF SCALES
NOMINAL
ORDINAL
INTERVAL
RATIO
DEFINITION
ACCOUNTING
THEORY
ACCOUNTING THEORY
TAXONOMY OF ACCOUNTING
ART
SCIENCE
TECHNOLOGY
ACCOUNTING PERSPECTIVE
SEMIOTIC ASPECT
SEMANTIC (NORMATIVE)
SYNTACTIC(NORMATIVE)
PRAGMATIC (POSITIVE)
LOGICAL REASONING ASPECT
INDUCTIVE
DEDUCTIVE
TARGET OF THEORY ASPECT
POSITIVE/ DESCRIPTIVE THEORY (FOR ACADEMICIANS)
NORMATIVE/PRESCRIPTIVE THEORY (FOR PRACTITIONERS)
TAXONOMY OF ACCOUNTING THEORY
SCIENCE
LOGICAL REASONING
CHARACTERISTICS
PURPOSE
STRUCTURE