tailieunhanh - Lesson Accounting theory

To help you in Accounting - Audit document further serve the needs of learning and research, invite you to refer to the lecture content "Accounting theory" Powerpoint lectures by professional design help to improve skills and knowledge in the development of electronic lectures teaching and learning. | Account Theory 7TII EDITION ng WILEY GODFREY HODGSON HOLMES TARCA CHAPTER 1 INTRODUCTION Overview of Accounting Theory Accounting Theory 41 What is a theory Hendriksen s definition .the coherent set of hypothetical conceptual and pragmatic principles forming the general framework of reference for a field of inquiry. WILEY 2 Overview of Accounting Theory Accounting Theory 41 What is an accounting theory Hendriksen s definition .logical reasoning in the form of a set of broad principles that provide a general framework of reference by which accounting practice can be evaluated and guide the development of new practices and procedures.

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