Normative Theories

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August 31, 2024 4 min read Definitions

A Priori Theories of Accounting: Deductive Reasoning in Measurement and Valuation

Accounting Finance Economics A Priori Theories Financial Accounting Deductive Reasoning Normative Theories Positive Accounting Theory

A Priori Theories of Accounting encompass the use of deductive reasoning to develop measurement and valuation systems based on certain axioms or assumptions, rather than empirical observation. The 1960s marked a significant period for a priori research in financial accounting.

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