Septiyanti, Ratna (2007) POSITIVISME DALAM AKUNTANSI. Jurnal Akuntansi dan Keuangan, 12 (2). pp. 231-246. ISSN 1410-1831

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JAK-VOL-12-NO-2-JULI-2007 pp.231-246.pdf

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Abstract

This study observes the positivism in accounting. The objective is to explain the relationship between positive accounting theoryand positivism phylosophy mainstream. Accounting is a logical positivism phylosophy mainstream. A lot of critics given to the term ―positive‖ that is used in positive accounting theory, but positive accounting theory has positive implication in the development of accounting. This goes along with the August Comte positivism which shows that positivism phylosophy has the strength to develop the community.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: RATNA SEPTIYANTI
Date Deposited: 08 Jun 2020 01:21
Last Modified: 08 Jun 2020 01:21
URI: http://repository.lppm.unila.ac.id/id/eprint/22028

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