0812F – Teori Akuntansi
Tugas Personal ke-1
(Minggu 1 / Sesi 1)
1. Behavioural accounting research is concerned with the broader sociological implications of
accounting numbers. As such it is mainly concerned with the reactions of which of the
following groups to accounting numbers?
a. Auditors and managers
b. Shareholders and government
c. Creditors
d. All of the above
2. In which of the following situations would you probably not apply a behavioural theory if
you wanted to undertake accounting research?
a. You want to know whether investors use disclosures when deciding whether to
invest in a firm
b. You are interested in understanding the effect of unexpected earnings
announcements by firms on share prices
c. You want to know what factors loan managers consider when assessing the
riskiness of a new client firm
d. You want to determine whether individuals are quicker at analysing financial
information using graphs or tables
3. The statement that best describes the interaction of academic and professional research
interests with respect to accounting theory, is:
a. Academic and professional research interests are incompatible as academic
research centres on positive theories which are not prescriptive
b. Academic researchers use positive accounting theories whereas the accounting
profession uses normative theories
c. While accounting profession researchers seek normative (prescriptive) theories for
accounting practice, these theories are not incompatible with academic (positive)
theories which can be used to advise accounting professionals in the development
of prescriptive practices
d. None of the above
Nama : Dwi Putri Setiawati
NIM : 2101704294
4. Which of the following is not regarded as a period of accounting theory development?
a. The normative period
b. The pre-scientific period
c. The positive accounting theory period
d. The mixed development period
5. Select the pair of periods of accounting theoretical development that are based on a similar
approach.
a. The general scientific and the positive periods
b. The normative and positive periods
c. The general scientific and the normative periods
d. None of the above
Essay
1. “Many accounting prescriptions on how to account were developed to resolve
problems as they arose., hence the theory underlying those prescriptions also
developed in a largely unstructured manner. This has led to inconsistencies in
