The document discusses different approaches to accounting theory:
- Descriptive pragmatic looks at how accountants currently act and is tested by observing their behavior. It is criticized for not considering quality of actions or allowing practices to be challenged.
- Psychological pragmatic depends on user reactions to outputs, but users may react irrationally or not react when needed.
- Syntantic involves logical relationships between concepts at an abstract level, regardless of empirical reality. Semantic relates these concepts to the real world.
- Normative theories recommend "what should be" based on analytic propositions, aiming for true income and decision usefulness. Positive theories explain and predict current practice based on real-world experiences.
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The document discusses different approaches to accounting theory:
- Descriptive pragmatic looks at how accountants currently act and is tested by observing their behavior. It is criticized for not considering quality of actions or allowing practices to be challenged.
- Psychological pragmatic depends on user reactions to outputs, but users may react irrationally or not react when needed.
- Syntantic involves logical relationships between concepts at an abstract level, regardless of empirical reality. Semantic relates these concepts to the real world.
- Normative theories recommend "what should be" based on analytic propositions, aiming for true income and decision usefulness. Positive theories explain and predict current practice based on real-world experiences.
-
The document discusses different approaches to accounting theory:
- Descriptive pragmatic looks at how accountants currently act and is tested by observing their behavior. It is criticized for not considering quality of actions or allowing practices to be challenged.
- Psychological pragmatic depends on user reactions to outputs, but users may react irrationally or not react when needed.
- Syntantic involves logical relationships between concepts at an abstract level, regardless of empirical reality. Semantic relates these concepts to the real world.
- Normative theories recommend "what should be" based on analytic propositions, aiming for true income and decision usefulness. Positive theories explain and predict current practice based on real-world experiences.
-
The document discusses different approaches to accounting theory:
- Descriptive pragmatic looks at how accountants currently act and is tested by observing their behavior. It is criticized for not considering quality of actions or allowing practices to be challenged.
- Psychological pragmatic depends on user reactions to outputs, but users may react irrationally or not react when needed.
- Syntantic involves logical relationships between concepts at an abstract level, regardless of empirical reality. Semantic relates these concepts to the real world.
- Normative theories recommend "what should be" based on analytic propositions, aiming for true income and decision usefulness. Positive theories explain and predict current practice based on real-world experiences.
-
Descriptive pragmatic approach: based on observed behaviour of
accountants theory developed from how accountants act in certain situations tested by observing whether accountants do act in the way the theory suggests is an inductive approach
Criticisms of descriptive pragmatic approach: does not consider the quality of an accountants
action does not provide for accounting practices to be challenged focuses on accountants behaviour not on measuring the attributes of the firm
Psychological pragmatic approach: theory depends on observations of the
reactions of users to the accountants
outputs a reaction is taken as evidence that the outputs are useful and contain relevant information
Criticisms of the psychological
pragmatic approach: some users may react in an illogical manner some users might have a preconditioned
response some users may not react when they should
Syntantic & Semantic
Syntantic Ketika ada 3 konsep logis yang saling
berhubungan ini membentuk teori di level
abstrack Syntantic
Syntantic Konsep 1 : semua binatang berkaki empat Konsep 2 : sapi berkaki empat Kesimpulan??
Syntantic Konsep 1 : semua akun yang berkaitan
dengan asset memiliki saldo di Debet
Konsep 2 : Akumulasi depresiasi berkaitan dengan Asset Kesimpulan??
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Syntantic Syntantic tidak ada kaitannya dengan realitas
empiris (tidak ada content empirisnya)
Validitas / kebenarannya akan diuji dengan logical test (yang penting dia secara logis benar) Syntantic berkaitan erat dengan aliran logikanya, bukan pada akurasi dari real world Jika argumennya valid dan premisnya benar, maka kesimpulannya benar
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Semantic
Hubungan kebenaran yang
Terjadi coba kita kaitkan di Dunia empiris (real world)
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Syntantic & Semantic
Income Historical cost
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Normative theories
1950s and 1960s golden age
policy recommendations what should be concentrated on deriving: true income (profit) practices that enhance decision-
usefulness based on analytic and empirical propositions
Financial Financial statements statements should should mean mean what what they they say say 14
Normative theories
True income: a single measure for assets a unique and correct profit figure
Decision usefulness: the basic objective of accounting is to aid the
decision-making process of certain users of
accounting reports by providing useful accounting data
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Positive theories
Expanded during the 1970s
Based on experiences or facts of the real world Explain the reasons for current practice Predict the role of accounting information in decision-making
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Positive theories
The main difference between normative and
positive theories is that normative theories are prescriptive positive theories are descriptive, explanatory or
predictive
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Naturalistic approach implies that there are no preconceived
assumptions or theories focuses on firm-specific real-world problems
