PAT (Positive Accounting Theory) and Natural Science
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2016, Vol 10, Issue 2
Abstract
In this article the PAT and its conformity with natural sciences is studied. PAT has been one of the most effective accounting research programs over the past four decades. One of the reasons of the success of Watts and Zimmerman (1986) in population and legitimization of their approach was that their view about accounting theory was the same as the one they had about science. Therefore, it is important to examine to what extent accounting has been successful in conformity with Natural Sciences and why it could not imitate the successes of the natural sciences. This paper presents the failure of PAT to follow valid scientific justifications. In contrast, the PAT encompasses all the elements of three valid scientific justifications. Finally, this article will identify some of the methodological gaps of the PAT.
Authors and Affiliations
Mehrdad Ghanbari, Mohammad Zabih Manesh, Hamid Khorasani| email:hamid80@gmail.com, Mohammad Hesam Hesam Nejad
Keywords
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