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حسابداری و مالی::
نظریه حسابداری اثباتی
Given the importance of publication to researchers in the U.S. and the importance of funding, it is perhaps not surprising that accounting researchers, and PhD students (Macve, 2014, p. 34), have =followed the money' and gone the route of scientific theorising understood along the lines of Positive Account-ing Theory (PAT).
This may also account for the desire to define =scientific theorising' only to include research of the PAT variety and exclude other kinds of research from the battlefield of funding.
Explaining and predicting accounting practice is the objective of positive accounting theory, and auditing practice, a kind of accounting practice, could be a spe-cies of positive or scientific (Watts and Zimmerman, 1986, p. 2; Sterling, 1979).
Zimmerman published their =market for excuses' paper and their book on positive accounting theory, this spawned a considerable literature on the question of what being scientific amounts to (Laughlin, 2007).
Since Watts and Zimmerman's 1979 paper, =a particular school of positive accounting theory was born . . . almost everything published in the leading accounting journals since that time can be characterized as positive accounting research' (Glover, 2014, p. 20).
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