Positive accounting theory explains real-world accounting choices influenced by management's financial goals. It generates hypotheses like managers aligning accounting methods to secure bonuses or ...

The doctoral program in Accounting and Management, which falls under the PhD in Business Administration, focuses on understanding the role of information and measurement systems for allocating ...

This is a preview. Log in through your library . Journal Information The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods ...