ACCT 4340 Lecture Notes - Lecture 2: Knowledge Economy, Going Concern, Faithful Representation
19 Apr 2016
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Aacb- proving you"ve learned what you know. Using other theories from other people to base theory. Theoretical vs. qualitative- qualitative= videos, others we can gather. Not a weakness that theory/article isn"t tested because the article doesn"t seek out to do so. Not the point of the article/why it was written. What studies have been done in university that critical thinking is required/needed/present. Own opinions should envelope the topic and the article itself. Broader education vs. technical training- purpose of university, various programs offered. A research/practice/teaching triangle has induced a range of research around these connections. Baxter, 1988- academics use their own jargon, not understandable by people that are not elitists. Academic disciplines are very hard to define- there is research on this discipline. Conceptual framework- group of ideas or principles used to plan or decide something. it is a normative theory it prescribes the basic principles that are to be followed in preparing financial statements.
