Examlex
A database administrator is an important nontechnical position responsible for defining and implementing consistent principles for a variety of data issues, including setting data standards and data definitions that apply across all the databases in an organization.
Normative Theories
Theoretical frameworks that prescribe how accounting processes should be conducted based on values, ethics, and ideal practices.
Deductive Reasoning
An approach to theory development that begins with a description of desired outcomes and leads to principles and, in turn, specific actions that should result in those desired outcomes.
Conceptual Framework
A system of interrelated objectives and fundamentals that guides the development of accounting standards.
Inductive Reasoning
An approach to theory development that begins with observations of practice and leads to inferences about principles, assumptions and objectives.
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