TEORI AKUNTANSI: DARI PENDEKATAN NORMATIF KE POSITIF

Abstract

Recent attention in accounting has focused on developing a positive theory which a major force in academic accounting research for almost two decades. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive theory, seeks to understand why accounting practices are employed by accountants
in different circumtances and by different firms. In contrast, normative
theory have often argued for a change in accounting method without
putting forward any supporting empirical evidence and without trying
to understand the rationale for the status quo. One criticism of normative
accounting theory is that it makes certain prescriptions for accounting
and auditing practice which are not based on identified and empirical
observations. An appreciation of difference between positive and normative accounting theories is necessary for any understanding of accounting theory. This is especially so because positive accounting theory has been a strongly supported paradigm in accounting research during the past decade, but the relative importance of positivism and normativism in accounting has been keenly debated for at least 25 years.