Teori Akuntansi Positif Dan Konsekuensi Ekonomi

Abstract

This paper aims to explain the importance of positive accounting theory  in which the theory aims to  explain and  predicted  accounting practices. Exposure is equipped with research that supports and also the underlying theory of positive accounting delivered before and after Watts and Zimmerman wrote his article in 1990. The paper also describes the economic consequences related to the emergence of new accounting  standards  which of course  will  affect  the selection of the method of accounting by management