A careful examination of accounting literature reveals the prospect for developing normative accounting that is capable of meeting society's needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative theorization ceased in favor of the new empirical accounting research, which investigates the usefulness of accounting information to decision-making.The emergence of the new financial empirical paradigm mandated the elimination of the conventional paradigm. Judged by its relevance to accounting practice, contemporary academic accounting research seems to be moving away from accounting practice, broadening the schism between theory and practice. Those who have been worried about such schism will benefit from reading this book. As the market efficiency is being questioned, accounting academics and graduate students need to be aware, or critical about, the dominant financial empirical paradigm and its underlying assumptions. This book will familiarize them with an important accounting discourse which will potentially open new avenues for them to research and contribute their thoughts. show more
{"bd_js_shop":"Shop","bd_js_too_long_for_shipping_label":"Sorry, that's too long for our shipping labels","bd_js_why_are_you_leaving":"Why are you leaving?","bd_omnibus_ph1_price_statement_suffix":"vs RRP","bd_js_too_long":"Sorry, that's too long","bd_js_could_not_find_address_try_again":"Sorry, we couldn't find the address. Please try again","bd_js_lack_of_reviews":"Lack of reviews","bd_saving_percent_off":"{0}%<br>off","bd_js_missing_book_information":"Missing book information or cover","bd_js_total_basket_count":"{0, plural, one {You have <b><span class='item-count'>1</span> <span class='item-text'>item</span></b> in your basket} other {You have <b><span class='item-count'>#</span> <span class='item-text'>items</span></b> in your basket}}","bd_js_total_cost":"Total cost: <b class='pink-text big total'>{0}</b>","bd_js_show_less":"show less","bd_try_abe_books":"Try AbeBooks","bd_js_item_added_to_your_basket":"Item added to your basket","bd_js_quick_view":"Quick View","bd_js_lack_of_inside_images":"Lack of inside images","bd_rrp":"RRP","bd_link_prefix":"","bd_js_wrong_book_information":"Wrong book information or cover","bd_js_unable_get_address_enter_manually":"Sorry, we are unable to get the address. Please enter manually:","bd_js_keep_typing_to_refine_search_results":"Keep typing to refine the search results","bd_pre_order":"Pre-order","bd_js_top_categories":"Top Categories","bd_price_save":"Save {0}","bd_notify_me":"Notify me","bd_js_name_only_letters":"Sorry, full name can only contain letters","bd_js_show_more":"show more","bd_js_enter_valid_email_address":"Please enter a valid email address","bd_js_delivery_time":"Delivery time","bd_js_enter_address_manually":"Enter address manually","bd_js_more_categories":"More Categories","bd_30_day_low_price_carousel":"30-day low price","bd_js_continue_shopping":"Continue Shopping","bd_js_account_and_help":"Account & Help","bd_js_price":"Price","bd_js_basket_checkout":"Basket / Checkout","bd_add_to_basket":"Add to basket","bd_js_enter_first_last_name":"Please enter a first and last name","bd_js_please_enter_your":"Please enter your"}
