Cooper and Sherer (1984) argue that accounting researchers should be explicit about normative elements of any framework
Question:
Cooper and Sherer (1984) argue that “accounting researchers should be explicit about normative elements of any framework adopted by them. All research is normative in the sense that it contains the researcher’s value judgments about how society should be organised. However, very few accounting researches make their value judgement explicit” Do you agree or disagree with this claim? Why?
There are various theoretical explanations about why accounting regulations might be put in place. Perspectives derived from public interest theory, capture theory, and the economic interest theory clarified how certain parties try, and perhaps succeed in, affecting the regulatory process. Critically discuss these debates and what we can conclude about accounting regulations (25m)
Introduction to Algorithms
ISBN: 978-0262033848
3rd edition
Authors: Thomas H. Cormen, Charles E. Leiserson, Ronald L. Rivest