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The textbook is a one stop resource for accounting theory. The whole field is covered in plain language. It begins by explaining what theory is, why and how agency theory underpins accounting and how to distinguish positive from normative theories.
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The textbook is a one stop resource for accounting theory. The whole field is covered in plain language. It begins by explaining what theory is, why and how agency theory underpins accounting and how to distinguish positive from normative theories.