Which of These Is Not a Criticism of the Descriptive

question 26

Multiple Choice

Which of these is not a criticism of the descriptive pragmatic approach to theory construction?

• A)It does not allow for accounting techniques to be challenged
• B)Some of the users of accounting information may be illogical in their responses
• C)The focus is on the accountant's behaviour not on measuring the attributes of the firm
• D)There is no assessment of whether the accountant reports in the way he or she should

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Definitions:

Administrative Expense Budget

A projection of the costs associated with the general administration and management of a business.

Variable Cost

Costs that change in proportion to the level of production activity or business operations.

Monthly Fixed Cost

Regular, consistent costs that do not vary with production volume or business activity level, calculated on a monthly basis.

Budgeted Sales

The projected amount of sales revenue that a company plans to achieve in a specific period, based on market analysis and company goals.