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What is Accounting Theory Master Program Guide about?

The document provides an overview of accounting theory including: 1. Definitions of accounting theory and its structure and essential elements. 2. Types of accounting theory such as positive, normative, and agency theory. 3. Research methodology in accounting theory including deductive, inductive, and pragmatic approaches. 4. Conceptual frameworks underlying financial accounting in areas like assets, liabilities, equity, and revenues and expenses. 5. Current value accounting approaches like money mainten

Author

Tariq Ghareeba

Language

EN