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TOWARDS A VALUE‐NEUTRAL POSITIVE SCIENCE OF ACCOUNTING

1981; Wiley; Volume: 8; Issue: 4 Linguagem: Inglês

10.1111/j.1468-5957.1981.tb00834.x

1468-5957

Andrew P. Thomas,

Management and Organizational Studies

Journal of Business Finance & AccountingVolume 8, Issue 4 p. 549-572 TOWARDS A VALUE-NEUTRAL POSITIVE SCIENCE OF ACCOUNTING TOWARDS A VALUE-NEUTRAL POSITIVE SCIENCE OF ACCOUNTING Andrew P. Thomas, Andrew P. Thomas The author is lecturer in Accounting at the University of Birmingham. He wishes to express his gratitude to Andrew Piper, David Cooper, members of the Department of Accounting at the University of Sheffield, and an anonymous reviewer for their invaluable comments on an earlier draft of this paper.Search for more papers by this author Andrew P. Thomas, Andrew P. Thomas The author is lecturer in Accounting at the University of Birmingham. He wishes to express his gratitude to Andrew Piper, David Cooper, members of the Department of Accounting at the University of Sheffield, and an anonymous reviewer for their invaluable comments on an earlier draft of this paper.Search for more papers by this author First published: December 1981 https://doi.org/10.1111/j.1468-5957.1981.tb00834.xCitations: 7AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat REFERENCES American Accounting Association (1977), Statement on Accounting Theory and Theory Acceptance (AAA, 1977). 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