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    Soal UTS TA 2021

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    AthayaSekarNoviana
    This document is a test for the Theory of Accounting course at the Faculty of Economics and Business at Padjadjaran University. The test covers several topics: 1. Issues in defining assets and applying those definitions, such as determining the past event that gives rise to a future benefit. 2. How positive accounting theories are constructed through observing anomalies and developing theories to explain them, which are then tested. Examples of research findings used to develop standards are also asked. 3. The naturalistic approach to theory formulation, which uses case studies rather than hypothesis testing, and regards accounting as constructed rather than objective reality. Students are asked to compare strengths and weaknesses of the naturalistic and scientific approaches.

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    Soal UTS TA 2021

    Uploaded by

    AthayaSekarNoviana
    38 views2 pages
    This document is a test for the Theory of Accounting course at the Faculty of Economics and Business at Padjadjaran University. The test covers several topics: 1. Issues in defining assets and applying those definitions, such as determining the past event that gives rise to a future benefit. 2. How positive accounting theories are constructed through observing anomalies and developing theories to explain them, which are then tested. Examples of research findings used to develop standards are also asked. 3. The naturalistic approach to theory formulation, which uses case studies rather than hypothesis testing, and regards accounting as constructed rather than objective reality. Students are asked to compare strengths and weaknesses of the naturalistic and scientific approaches.

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    This document is a test for the Theory of Accounting course at the Faculty of Economics and Business at Padjadjaran University. The test covers several topics: 1. Issues in defining assets and applying those definitions, such as determining the past event that gives rise to a future benefit. 2. How positive accounting theories are constructed through observing anomalies and developing theories to explain them, which are then tested. Examples of research findings used to develop standards are also asked. 3. The naturalistic approach to theory formulation, which uses case studies rather than hypothesis testing, and regards accounting as constructed rather than objective reality. Students are asked to compare strengths and weaknesses of the naturalistic and scientific approaches.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    38 views2 pages

    Soal UTS TA 2021

    Uploaded by

    AthayaSekarNoviana
    This document is a test for the Theory of Accounting course at the Faculty of Economics and Business at Padjadjaran University. The test covers several topics: 1. Issues in defining assets and applying those definitions, such as determining the past event that gives rise to a future benefit. 2. How positive accounting theories are constructed through observing anomalies and developing theories to explain them, which are then tested. Examples of research findings used to develop standards are also asked. 3. The naturalistic approach to theory formulation, which uses case studies rather than hypothesis testing, and regards accounting as constructed rather than objective reality. Students are asked to compare strengths and weaknesses of the naturalistic and scientific approaches.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    Universitas Padjadjaran

    Fakultas Ekonomi dan Bisnis


    Program Studi S1 Akuntansi

    UJIAN TENGAH SEMESTER GENAP TAHUN 2020/2021


    Mata Kuliah : TEORI AKUNTANSI
    Dosen : TIM DOSEN
    Hari/Tanggal : Jum’at/ 9 April 2021
    Waktu : 120 menit
    Sifat Ujian : Buka Buku

    INSTRUCTIONS: READ THE QUESTIONS FIRST, THEN READ THE ARTICLE BEFORE
    YOU GIVE YOUR ANSWER.
    1. Issues involved in defining assets and applying those definitions.
    Assets give rise to future economic benefits, a concept that is clear but not always easy to
    apply in practice. Some people have interpreted the definition of assets very narrowly to
    exclude things such as monuments and statues that help to satisfy the objectives of not-for-
    profit organisations; others have argued that an asset must be owned by an entity before it
    can be recorded. Both these views are incorrect under the IFRS Framework.
    Similarly, determining the past event that gives rise to a future benefit is sometimes
    challenging. We have seen that the Framework and standards provide guidance, but many
    issues arise in practice when applying definitions.

    Instruction : Give 3 example cases that you find relevant to this issue!

    2. How positive theories are constructed


    From the early 1970s, accounting theory became more involved in empirical or positive
    theory development and testing. Positive accounting theorists concentrate on
    understanding the assumptions that normative theorists take for granted. Unlike normative
    theories, which prescribe particular courses of action, positive theories describe, explain,
    or predict observable phenomena, such as why accountants do what they do and what is
    the impact of historical cost accounting on capital markets. Positive theories star when
    anomalies to existing theory are observed, and researchers develop theories to explain
    those anomalies and then test them, generally using the scientific inductive approach to
    theory construction and evaluation.

    Instruction : Give 2 examples of research findings from Positive accounting theorists that
    further used to develop Accounting Standards.

    3. Alternative naturalistic approaches and the importance of ontology


    In contrast to the normative and inductive approaches to theory formulation and testing, the
    naturalistic approach is more an exploratory approach that does not attempt to draw large-
    scale inferences, but rather tries to explain complex and potentially unique situations using
    an unstructured approach. The naturalistic approach regards accounting as constructed
    reality rather than objective reality, and naturalistic research is more likely to use case
    studies and individual experiences of events than the scientific approach of syntactic model

    1
    formulation and empirical induction to develop hypotheses, followed statistical testing of
    the hypotheses.

    Instruction : With your own knowledge and references, compare strengths and
    weaknesses of the two approaches.!

    4. How does the standard setter currently determine the accounting measurement(s)? Does
    the standard setter use a certain accounting research approaches?

    5. Is there any political process in the standard setting determination process? Explain and
    please give some at least 3 examples of the current accounting standards that you believe
    have political issues in them.

    6. One type of accounting theory construction involves observing the practices and techniques
    of working accountants and teachinģ those practices and techniques to successive
    accountant.
    a. What type of theory construction is this?
    b. What are the advantages of this approach compared with a decision usefulness
    approach to the theory construction?

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