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Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with , that seeks to derive and prescribe "optimal" accounting standards.

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  • Pozytywne teorie rachunkowości (pl)
  • Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with , that seeks to derive and prescribe "optimal" accounting standards. (en)
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  • Pozytywne teorie rachunkowości (pl)
  • Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with , that seeks to derive and prescribe "optimal" accounting standards. (en)
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  • Positive accounting (en)
  • Pozytywne teorie rachunkowości (pl)
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