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ACC341 - Topic 1

Question 1 of 5

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Normative accounting theories and research seek to:

Select one of the following:

  • 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.

Question 2 of 5

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A theory that predicts that, if certain conditions are met then particular accounting practices will be observed, is an example of:

Select one of the following:

  • Positive Accounting Theory

  • Negative Accounting Theory

  • Normative Accounting Theory

  • Descriptive Accounting Theory

Question 3 of 5

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Which of the following statements aligns with the views of 'Falsificationists', such as Popper and others?

Select one of the following:

  • 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.

Question 4 of 5

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Which of the following terms describes a relationship that is argued from the specific (or particular) to the general?

Select one of the following:

  • Scientific reasoning

  • Inductive reasoning

  • Deductive reasoning

  • Logical reasoning

Question 5 of 5

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Which of the following is an example of a dominant paradigm in accounting prior to 1960?

Select one of the following:

  • Current cost accounting

  • Conceptual framework of accounting

  • Historical cost accounting

  • Continuously contemporary accounting

Quiz by , created almost 3 years ago

Quiz on ACC341 - Topic 1, created by mentor on 10/09/2014.

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Created by mentor almost 3 years ago