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Introduction to accounting theory.pptx

Introduction to accounting theory.pptx - Introduction to...

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Introduction to accounting theory Disusun oleh : Hustina Magfira
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Overview of accounting theory Apa itu teori ? Menurut hendriksen . seperangkat prinsip hipotetis, konseptual dan pragmatik yang membentuk kerangka acuan umum untuk bidang penyelidikan .
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Overview of accounting theory Apa itu teori akuntansi ? Menurut hendriksen penalaran logis dalam bentuk seperangkat prinsip luas yang menyediakan kerangka acuan umum dimana praktik akuntansi dapat dievaluasi dan memandu pengembangan praktik dan prosedur baru .
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Overview of accounting theory Apakah teori itu diterima tergantung pada: seberapa baik itu menjelaskan dan memprediksi kenyataan Seberapa baik itu dibangun baik secara teoritis maupun empiris.
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Pre-theory (1400s – 1800) Goldberg : “Tidak ada teori akuntansi yang dibuat sejak zaman Pacioli sampai pada pembukaan abad kesembilan belas” namun pesatnya perkembangan teknologi dan pertumbuhan sektor bisnis, Inggris meningkatkan permintaan untuk informasi akuntansi terperinci
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Pragmatic accounting (1800– 1955)
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