The document discusses positive and normative theories of accounting. Positive theories aim to objectively explain and predict phenomena, relying on empirical observations and rational foundations. Normative theories make value judgments and establish standards or ideals for practice, focusing on mechanisms for decision making and resource allocation. The document contrasts the descriptive, empirical nature of positive theories with the prescriptive, value-based approach of normative theories in accounting.

1. POSITIVE DAN NORMATIVE THEORIES ACCOUNTING
DIBUAT OLEH MUSDALIFAH AZIS (P0500310004)
AGEN PERILAKU ATAS KEPENTINGAN
PREDIKSI ATAS
PENJELASAN OLEH SIAPA KELOMPOK
SECARA LAIN
DESKRIPTIF PRAKTEK
MANAJER
LANDASAN FENOMENA KAJIAN
MAKSIMILISASI
MOTIVASI
BEBAS NILAI UTILITAS
PRIBADI
POSITIVE
PENJELASAN
ONTHOLOGIS REALIS
“WHAT IS” FILSAFAH
EPISTHEMOLOGI FUNDASIONALIS
RASIONALITAS
AKUNTANSI TEORI PREMIS REALITAS
EMPIRIS HYPOTETICO-DEDUCTIVISM
TES
NORMATIVE PENILAIAN
ASUMSI
NILAI ALOKASI
KEPUTUSAN
PENGATURAN ORGANISASIONAL MEKANISME
PERANAN
PASAR INSENTIF HIPOTESIS
PENGATURAN KONTRAKTUAL TRANSAKSI ANTAR FIRMA
& EXTERNAL FIRMA