In Evaluating Theories of Accounting,which of the Following Is Not

question 10

Multiple Choice

In evaluating theories of accounting,which of the following is not true?

• A) Different theories are often the result of working in different paradigms, which provide greatly different perspectives.
• B) Positive Accounting Theory is an example of a theory that is value free.
• C) Selecting a theory, topic, design or method for research is based on value judgements.
• D) All theories of accounting, and assumptions on which they are based, are abstractions of reality, and so choice is based on how closely the theory fits our own perceptions.

---

Definitions:

Emotional Support

The provision of reassurance, acceptance, and encouragement during times of stress.

Instrumental Aid

Assistance given to someone, often in practical or material form, to support them in achieving a task or overcoming a difficulty.

Appraisal

The process of assessing or evaluating the significance of something, often in terms of how it impacts one's emotions or stress levels.

Avoidance-Avoidance Conflict

A psychological conflict that arises when an individual must choose between two equally unattractive options or outcomes.