Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
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Theories 2<br />
• Theories can be<br />
– normative <strong>in</strong> <strong>the</strong> sense of prescriptive: if<br />
your aim is x <strong>and</strong> <strong>the</strong> conditions are y, <strong>the</strong>n<br />
you reach your aim by do<strong>in</strong>g z<br />
– positive <strong>in</strong> <strong>the</strong> sense of expla<strong>in</strong><strong>in</strong>g or<br />
reconstruct<strong>in</strong>g some aspects of reality<br />
– analytical <strong>in</strong> <strong>the</strong> sense of us<strong>in</strong>g logic <strong>and</strong><br />
giv<strong>in</strong>g def<strong>in</strong>itions<br />
W. Ballwieser: <strong>Account<strong>in</strong>g</strong> <strong>and</strong> <strong>Audit<strong>in</strong>g</strong> 4