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حسابداری و مالی::
تئوری هنجاری
Theorising about a practice, what might be called normative theorising, is differenti-ated from scientific theorising, or positive accounting theorising.
Normative theorising of the kind developed in a conceptual framework for auditing is described.
activities, positive and normative theorising, have outcomes that constitute different kinds of theory.
The quotes cited earlier suggest that normative theorising prescribes practices rather than describing or predicting and explaining them.
The explanations of normative theorising give rise to another question.
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