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________ are used by Web developers to specify the formatting and layout of elements on a Web page.
Owner-Manager
An individual who both owns a significant part of a company and is actively involved in its management.
Agency Relationship
A situation where one party, known as the agent, is authorized to act on behalf of another, called the principal, in dealing with third parties.
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.
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