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OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONS

This paper contains a brief vision over the way of exposure and integration of the accounting theory as a whole within a continuous evolutionary environment. Since the issuance of the fundamental forming framework of accounting theories, the organizational environment has continuously focused on sha...

Ausführliche Beschreibung

Gespeichert in:
Hauptverfasser: VIORICA MIRELA STEFAN-DUICU, MIHAELA SUDACEVSCHI
Format: Artigo
Sprache:Inglês
Veröffentlicht: Nicolae Titulescu University 2024-06-01
Schriftenreihe:Global Economic Observer
Schlagworte:
accounting theories
development
conceptual framework
companies
artificial intelligence
normative theories
positive theories
Online-Zugang:http://www.globeco.ro/wp-content/uploads/vol/split/vol_12_no_1/geo_2024_vol12_no1_art_012.pdf
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