HEC Research Papers Series,
HEC Paris

Abstract: After a brief description of positive accounting and its specific characteristics, different aspects of the controversies related to the work of Watts and Zimmerman are reviewed and classified. Then, we examine the social parameters which resulted in the birth, development and growth of this stream of research in the USA.

Keywords: positive accounting; Watts and Zimmerman; accounting theory; epistemology; accounting research

JEL-codes: M40

35 pages, September 1, 1998

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