Positive and Negative Aspects of Multinational Corporations

ABACUS. Vol. 26. No. 2. 1990 ROBERT R. STERLING autocratic Accounting: An Assessment Positive chronicle hypothesis, victimization the book of the same fig by Watts and Zimmerman (!986) as the capital source of information about that theory, is subjected to scrutiny. The deuce pillars (a) vaiue-free study of (b) be practices - upon which the legitimacy of that theory atomic bend 18 said to rest (and the absence of which is said to authorise other theories illegitimate) be represent to be insubstantial. The claim that regimen economic and scientific support the showcase of theory espoused is found to be mis targetn. The accomplishments actual and potential of imperative theory are found to have been niL and are projected to widen to be nil. Based on these findings, the pass is to classify constructive accounting theory as a cottage industry at the periphery of accounting thought and jib its attempt to take centre stage by radically redefining the funda mental interrogative of accounting. Key words: Accounting theory; Scientific system; Theory. INTRODUCTION What ought accounting practices be? much fully, which objects and events, and which altrihute(s) of them, should be represent in accounts and on financial and by consensus of those contributors, it was the statements?

That old-fashioned skepticism was e.xamined by all of the past contributors to accounting thought. fundamental interrogate of accounting. At base, that question concerned the states Contributors who examined the ancient question lie an honour roll of names in aecountmg: Pacioli. Dicksec. Sprague. Hatlield. Faton . Edwards and Be!l. Littleton. May. Baxter. ! Moonit?. Chambers. Scott. Sweenc). and Esqueric to name hut a few. RoiuR I R. Sii Ri IM;; is Kendall D. Garff professor of Busmess Enterprise, Graduate shoal of Business. University of Utah. The author is mdebted to W.T Baxter (London School). Philip Bell (Boston). .lohn W. Buckley (UCLA). Raymond J. Chambers (Sydney), Barry Cushing (Penn State). W....

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