Positive Accounting Theory and Agency Costs: A Critical Perspective

Srivastava, Jagriti; Baag, Pankaj Kumar

doi:10.26573/2020.14.2.3

Cited by 4 publications

(3 citation statements)

References 24 publications

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“…Research by Kaufman and Englander (2011), Lan and Heracleous (2010), Okhuysen andBonardi (2011), andVan Puyvelde, Caers, DuBois andJegers (2012) all suggested combining other theoretical approaches with agency theory to explain various agency relationships in the accounting discipline. Srivastava and Baag (2020) studied the relevance of positive accounting theory as an alternative to agency theory. According to the authors, although the theory is still not fully developed, it is making an important contribution to the accounting field.…”

Section: Literature Reviewmentioning

confidence: 99%

The Practical Application of Theory in Accounting Research

Aldredge

2023

JBAR

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As novice researchers or advanced graduate students embark on a research journey, they must not only understand the theory behind their research, but they must illustrate how the theory applies to the practical problems addressed in the research. Once a theory is created, it is tested through research, and subsequently modified, rejected, or accepted to interpret unknown phenomena or make observations about reality. This paper discusses the practical application of theory in research, explores a current view on a theory of interest within the accounting profession, and analyzes prior accounting literature to determine how the theory has been used within the discipline.

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Section: Literature Reviewmentioning

confidence: 99%

The Practical Application of Theory in Accounting Research

Aldredge

2023

JBAR

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“…Teori ini juga merupakan struktur konseptual yang umum dipakai oleh peneliti yang tertarik dengan isu pemilihan metode akuntansi, kebijakan insentif, dan mekanisme untuk mengaturnya (Taplin dalam (França & Farias, 2018). (Srivastava & Baag, 2020) menyatakan bahwa teori keagenan merupakan contoh kegagalan teori akuntansi positif. Hubungan agensi/keagenan bisa didefinisikan sebagai suatu perjanjian di mana setidaknya ada satu principal yang berhubungan dengan seseorang lainnya (agent) untuk menjalankan beberapa administrasi yang membawa keuntungan bagi principal.…”

Section: Teori Keagenan (Agency Theory)unclassified

“…Hubungan agensi/keagenan bisa didefinisikan sebagai suatu perjanjian di mana setidaknya ada satu principal yang berhubungan dengan seseorang lainnya (agent) untuk menjalankan beberapa administrasi yang membawa keuntungan bagi principal. (Alayemi & Abdul-Lateef, 2017;França & Farias, 2018;Hertina & Zulaikha, 2017;Osho & Ayorinde, 2018;Srivastava & Baag, 2020) merupakan beberapa contoh peneliti yang merujuk, mengadopsi, atau menganalisis teori ini dalam karya tulis mereka.…”

Section: Teori Keagenan (Agency Theory)unclassified

Tinjauan Literatur: Perkembangan Teori Akuntansi

Limtaroli,

et al. 2023

JRAMM

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Findings and opinions build a theory. Almost all fields or research areas certainly have theory as the basis for their practice. This study aims to describe and explain the development of accounting theory and practice, as well as to draw conclusions from previous studies or research. The method used in this study is systematic literature review (SLR) with a selected sample of 30 articles, both from within the country and abroad, published from 2012-2022. Selected articles with similar research topics, namely the discussion of accounting theory, its development and implementation. Until now, research on accounting theory is still often carried out, both carried out by domestic and foreign parties. Accounting theories are also still often used as a reference in research, especially accounting theory itself, positive accounting theory, agency theory, and normative accounting theory.

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إضافة من ديانة الإسلام إلى نظرية البحث (المعرفة) لجون ديوي في الجمع بين المنهاجين الاستنباطي والاستقرائي لبناء النظريات (An Extension from Islam to John Dewey’s Theory of Inquiry in Combining Deduction and Induction in Theory Construction)

Al-Adeem

2022

SSRN Journal

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Positive Accounting Theory and Agency Costs: A Critical Perspective

Cited by 4 publications

References 24 publications

The Practical Application of Theory in Accounting Research

The Practical Application of Theory in Accounting Research

Tinjauan Literatur: Perkembangan Teori Akuntansi

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