The Managerial Implications of Positive and Normative Accounting Theories

Yıl 2020, Cilt: 23 Sayı: 1, 305 - 317, 30.04.2020

Ömer Kavrar

https://doi.org/10.29249/selcuksbmyd.677771

Öz

Managers as decision makers need to know the relationship between the accounting procedures and the tools that influence the accounting reports such as stock and bond prices. By doing so, managers need to consider accounting theories which provide the such complex relationships by using large numbers of observations and carefully constructed empirical tests. The two leading theories placed in the accounting literature are positive and normative accounting theories. This study seeks to provide a critical examination and assessment about these two theories from manager’s point of view. The hypotheses discussed include those to which Watts and Zimmerman responded and as well as several other critiques based on managerial implications. This paper also comprises multifarious discussions that are related to the manager implications, made by the well-known accounting theory researchers.

Anahtar Kelimeler

Accounting Theories, Positive Accounting Theory, Managerial Implications, Normative Accounting Theory

Teşekkür

I would like to thank professor Baki YILMAZ for his valuable comments and academic contribution on this paper.

Pozitif ve Normatif Muhasebe Teorilerinin Yönetimsel Etkileri

Öz

Karar vericiler olarak yöneticilerin muhasebe prosedürleri ile hisse senedi ve tahvil fiyatları gibi muhasebe raporlarını etkileyen araçlar arasındaki ilişkiyi iyi anlamaları gerekmektedir. Bunu yapmak için, yöneticilerin çok sayıda gözlem ve ampirik testlerin kullanıldığı bu tür karmaşık ilişkileri açıklayan muhasebe teorilerini dikkate almaları gerekir. Muhasebe literatüründe öne çıkan iki muhasebe teorisi, pozitif ve normatif muhasebe teorileridir. Bu çalışma, yöneticinin bakış açısından bu iki teori hakkında eleştirel bir inceleme ve değerlendirme sağlamayı amaçlamaktadır. Tartışılan hipotezler arasında Watts ve Zimmerman'ın yanıt verdiği ifadeler ve yönetimsel çıkarımlara dayanan diğer bazı eleştiriler yer almaktadır. Bu makale aynı zamanda, iyi bilinen muhasebe teorisi araştırmacıları tarafından yapılan yönetici sonuçlarıyla ilgili çok yönlü tartışmalara da değinmektedir

Anahtar Kelimeler

Muhasebe Teorileri, Pozitif Muhasebe Teorisi, Normatif Muhasebe Teorisi, Yönetimsel Etkileri

Kaynakça

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