ACC341 - Topic 1

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Test sobre ACC341 - Topic 1, creado por mentor el 10/09/2014.
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Resumen del Recurso

Pregunta 1

Pregunta
Normative accounting theories and research seek to:
Respuesta
  • Explain and predict particular phenomena based on observation
  • Prescribe particular approaches not driven by existing practices
  • Describe what is normal, or generally accepted, practice
  • All of the given options are correct.

Pregunta 2

Pregunta
A theory that predicts that, if certain conditions are met then particular accounting practices will be observed, is an example of:
Respuesta
  • Positive Accounting Theory
  • Negative Accounting Theory
  • Normative Accounting Theory
  • Descriptive Accounting Theory

Pregunta 3

Pregunta
Which of the following statements aligns with the views of 'Falsificationists', such as Popper and others?
Respuesta
  • Hypotheses are proposed by guessing, without guidance from existing theories.
  • It is possible to state that a theory is true.
  • Hypotheses must be stated in a form that assumes they are true, until evidence that is not supportive rejects them.
  • All theories are false until they are proved to be true.

Pregunta 4

Pregunta
Which of the following terms describes a relationship that is argued from the specific (or particular) to the general?
Respuesta
  • Scientific reasoning
  • Inductive reasoning
  • Deductive reasoning
  • Logical reasoning

Pregunta 5

Pregunta
Which of the following is an example of a dominant paradigm in accounting prior to 1960?
Respuesta
  • Current cost accounting
  • Conceptual framework of accounting
  • Historical cost accounting
  • Continuously contemporary accounting
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