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Chapter 6 SATTA and Positive Accounting

Chapter 6 SATTA and Positive Accounting. Examine the uniqueness of SATTA Appreciate the timing of SATTA Define positive accounting and the positive approach. Theory IV Statement on Accounting Theory and Theory Acceptance-SATTA. AAA-Back to theory –1973 Timing?. Producing SATTA. Process?

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Chapter 6 SATTA and Positive Accounting

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  1. Chapter 6 SATTA and Positive Accounting • Examine the uniqueness of SATTA • Appreciate the timing of SATTA • Define positive accounting and the positive approach

  2. Theory IV Statement on Accounting Theory and Theory Acceptance-SATTA • AAA-Back to theory –1973 • Timing?

  3. Producing SATTA • Process? • Committee charge? • Title significance? • Theory benchmarking! Not “son of ASOBAT.”

  4. SATTA • Report issued 1977 • Conclusions: no single theory • Acceptance is key ala Kuhn… who?

  5. SATTA Kuhn • “The Structure of Scientific Revolutions” 1962. • How do we progress? • Kuhn’s pattern: Exhibit 6.2. • Key concepts: • Implications for accounting…

  6. SATTA • Three implications of SATTA

  7. SATTA Evaluation • “Son or daughter of ASOBAT” would have been nice. • Concerns about theory. • Timing.

  8. Positive Accounting • New approach late 1970s thru 1980s • Positive? • Positive view of purpose of theory: • explain reasons for current observed practice • predict unobserved practice • Founders:

  9. Positive Accounting Focus • Focus and contribution of PA • Explain current practice • Determine why groups lobby to influence accounting practice • Determine impact of current practice on groups

  10. Discussion Questions • Is accounting more of an art or science? Based on your answer, how well does Kuhn’s pattern apply to accounting? • What was the overall tone of SATTA: positive or negative? If negative, how could the authors of SATTA been more positive?

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