Positive Accounting Theory

Mahendra Gujarathi

Positive Accounting Theory

Mahendra Gujarathi

Accounting

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

This entry defines and explores positive accounting theory (PAT), including its foundations, hypotheses, contributions, criticisms, and emerging directions in the field. Readers can use this entry to assess their understanding of PAT and its application to practical scenarios.

Original language	English
Title of host publication	Sage Publications - Foundations in Accounting Series
Publisher	Sage Publications
State	Accepted/In press - 1964

Cite this

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title = "Positive Accounting Theory",

abstract = "This entry defines and explores positive accounting theory (PAT), including its foundations, hypotheses, contributions, criticisms, and emerging directions in the field. Readers can use this entry to assess their understanding of PAT and its application to practical scenarios.",

author = "Mahendra Gujarathi",

year = "1964",

language = "English",

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publisher = "Sage Publications",

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Y1 - 1964

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M3 - Chapter

BT - Sage Publications - Foundations in Accounting Series

PB - Sage Publications

ER -

Positive Accounting Theory

Abstract

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