This document provides an overview and comparison of syntactic, semantic, and behavioral (pragmatic) accounting theories. Syntactic theories focus on sentence structure and rules, semantic theories study the meaning of sentences, and pragmatic theories examine how meaning changes based on context. Historical cost accounting may produce accurate outputs syntactically but lack semantic accuracy if not useful for decision making. Pragmatic theories are criticized for focusing on accountant behavior rather than measuring attributes of the firm. The document concludes that traditional accounting theory consists of practical views that provide a theoretical basis for accounting methods and set out its relationship to other fields of knowledge.

1. A comparative analysis of Syntactic
,semantic And behavioral Accounting
theory
PRESENTER
PAVITHRA
1ST M.COM
Under the guidance of
Sundar B. N.
Asst. Prof. & Course Co-ordinator
GFGCW, PG Studies in Commerce
Holenarasipura

2. Content
Introduction
Content of the body
Conclusion
Reference

3. Introduction
In commerce they believe that there is a solutions to every
accounting problem no it is for Away from the treet because
there are many issue remain unresolved
After having the knowledge of more accounting to become
of student of accounting theory is recommended .the
accounting theory provides the knowledge of generally
accepted accounting principle’s contemporary issues and
other development in the field so we should understand
theory and it’s main issues like .theory approaches of
constructing the theory .need of accounting theory

4. What is accounting theory?
Hendricksen’s define
Logical reasoning in the form of set of broad
principle’s that
 Provide a general framework of reference by
which accounting practice and procedures

5. Classification of accounting theory
Structural (syntactical)theories
Interpretational(sementical)theories
Behavioral (pragmatic) theories

6. Syntactic and sementic theory
Sementic inputs are the transaction and
exchanges recorded in voucher journal and
leadger
 The input are then manipulated on the basis
of the premises and assumption of historical
cost accounting
The output may be syntactical Accurate but
nevertheless be valueless due to a lack of
sementic accuracy (a lack of correspondence
with real –world events transaction or values)

7. Historical cost accounting may produce accurate
outputs but which nevertheless have little or no
utility
That is they are not useful for economic decision
making except to verify accounting entries
Syntactic and sementic theory

8. Pragmatic theories
 Psychological pragmatic approach
Theory defends on abservation of the reaction of
users to the accountant outputs a reaction is taken
an evidence that the output are useful and contain
relevant information

9. Pragmatic theories
 Critisms of descriptive the guality of an
accountant action
does not consider the guality of an
accounts action
1. does not provide for accounting
practices to be challenged
2. Focuses on accountants behavioral not
on measuring the attributes of the firm

10. Syntactic v/s sementic v/s pragmatics
Syntactic is the study of sentence structure and
the rules of grammar . While people can do what
they want with language (and many often do ).
Syntactic helps common user’s of a language
understand how to organize words so that they
make the most sense .
Let’s start with this sentence.”the through pasture
the chased a dog rabbit”

11. Syntactic v/s sementic v/s pragmatics
Using normal rules of Syntactic our first example
sentence means nothing.but rearrange those
exact words in a new order and they make Perfect
Syntactical sense “the dog chased a rabbit
through the pasture”
Sementics on the other hand is the study of the
meaning of sentences for instance there’s a world
of difference in these two sentences”I robbed a
bank And a bank robbed me”

12. Syntactic v/s sementic v/s Pragmatics
Also if we rearrange our first example to read”rabbit
chased the dog through the pasture”
It might make sense as for as Syntactic but seen a
Little add when considering sementics.that’s because
rabbits don’t usually chase dog .p
Pragmatics takes sementic one step further because it’s
the study of the meaning of sentnces within a contain
context .If we jump back over to the example of a rabbit
chasing a body .we can look at the oddity of the dogs
long history of being a scaredy cat

13. Syntactic v/s sementic v/s Pragmatics
Also consider The declarative sentence “break it down”
The meaning of this sentence changes dramatically with
context .if you re at the end of a large gathering and
someone tells you to “break it down “they may mean for you
to help put away folding Tables on a dance floor.a person
logically hear “break it down”as a call to show off some
super sweet dance moves in a business presentation”break
it down May be a call for you to share your great business
related concept

14. Syntactic v/s sementic v/s Pragmatics
Of course a person may interpret “break it down”
As literally knowing over a towers of building
blocks .or even bringing down a building (or
another large structure ) if they work in
construction

15. Example
Syntactics
 green (bottom) yellow: red
Sementics
 Green=go: …red = stop
Pragmatics
If red and no traffic then allowed to go

16. Conclusion
The traditional theory consists of theory veiws more
Rather practical . it is able to give theoretical base to
methodological techniques followed in accounting .it sets
out accountings relationship with other fields of human
knowledge .these theories contracted with some
subjectivity .also under it seguence of events are made
and after abserving a phenomenal lead to set up
hypothesis and hypothesis tested accounting test results
a generalization can be stated and after it principals it
introduced

17. Reference
 Accounting theory and practices
book
Dr.Jawahar lal
 https://www.slide share.net