Volume 21 (2024)
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Volume 17 (2020)
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Volume 2 (2004)
Volume 1 (2003)
Normative Theories: A Bridge between Accounting’s Reality and Its End

Ali Saghafi; H Saydi

Volume 1, Issue 2 , July 2003, , Pages 61-82

Abstract
  In recent decades, the emergence of crisis in accounting has posed by many thinkers and writers, particularly about theory setting and accounting methodology. As it is mostly accepted in philosophy of science, accounting is a type of social science that we should define it by its end, not by its subjects.  ...  Read More