Is Positive Accounting Theory Still Relevan?

: This research aims to determine the development of Positive Accounting Theory (TAP) so that whether the differences between positive accounting theories are still relevant or not. This research uses a qualitative approach with a scoping review to identify Positive Accounting Theory. With a scoping review, a total of 11 research articles related to Positive Accounting Theory were collected for 2012-2022 using internet search engines and literature study. After going through the selection and literature mapping stages, there were 3 articles which were explained further. This research uses library research, namely by using secondary data. The results of this research provide the view that positive accounting theory does not directly determine the right choice of accounting policy for a company. Because management has the desire to choose accounting policies for their company, this is also indicated for management to respond to changes that occur in the company environment, such as new accounting standards. This causes several changes regarding the accounting methods that management can choose. This research concludes that Positive Accounting Theory is still relevant so that it can be used for current and future accounting research practices, although there are several criticisms of Positive Accounting Theory, both in terms of methodology, philosophy and economic approach. Therefore, future research will contribute to solving the TAP problem. However, in this research there are several implications found in this research, namely that the research time that will


Introduction
Quite tight competition requires management to implement creative management in order to obtain products that are able to produce competitiveness in the market, both the goods market and the capital market.Accounting theory aims, among other things, to describe and predict accounting practices, which means providing practical reasons for running a business.Based on the objectives on accounting theory, it can be divided into two types, namely normative accounting theory which can stop formulas in accounting practice and positive accounting theory which attempts to explain and predict phenomena related to accounting (Basyarahil & Gunawan, 2023).It was explained that developments in accounting analysis, one of which is in the capital market, simply follow the perspective of a positive theory approach.Empirically, testing the truth of a theory is very determined.As per the perspective of positive theory, it will carry out defense based on theories that have been tested empirically which can explain the facts that exist in the capital market (Miradji, 2022).
The magnitude of economic activity and the development of the business world will require companies to be able to maintain their survival.Considerable competition demands that management implement management creativity in order to obtain products that can produce competitiveness in the market, both the goods market and the capital market.Accounting theory has objectives including describing and predicting accounting practices, which means providing reasons for practices in running a business.Positive accounting theory has a major role based on its development.This theory can provide guidance for making accounting policies in estimates and explanations of the consequences of these decisions (Sinambela & Almilia, 2018).
Accounting practices have many influences, including through the environmental, social, political and economic sectors.This can illustrate that accounting is also closely related to how life results from one region of the country being influenced by the accounting practices of another country.In order to carry out good practices, it is not enough to learn about accounting.Because basically accounting has assumptions, ideas, exposure concepts and so on which are summarized in construction accounting theory (Safitri et al., 2022).
In general, this accounting theory has a definition that presents a systematic description of accounting phenomena between variable relationships with other variables through an accounting structure which is intended to provide predictions of phenomena that will be present in the future.Accounting theory This is information that can present current practices, meaning the phenomenon of accounting diversity between countries (Dewi & Dewi, 2020).
Theory is defined as the acquisition of thoughts based on scientific methods and logic.Consisting of two parts, the theory is assumed to be classical, which includes the definition of variables and the logic related to these variables.Then the two sets of hypotheses have priority, while these hypotheses are part of the initial assumptions about the phenomenon or problem being analyzed.The aim is that accounting theory is an explanation or prediction of accounting practice (Harahap & Siregar, 2022).https://equatorscience.com/index.php/jabterPositive theory has a development that cannot be separated from dissatisfaction with normative theory, because it is stated as the rationale for carrying out accounting theory analysis based on a normative approach that is too simple and does not provide a strong enough theoretical basis.There are three basic reasons for the shift in the normative approach to a positive direction (Medyastanti & Subroto, 2022), namely: (1) The inability of a normative approach to empirically based theory testing, caused by being based on incorrect assumptions or premises so that validity testing cannot be carried out.(2) The normative approach focuses more on the prosperity of individual investors rather than the prosperity of society at large.(3) The normative approach does not provide motivation or possibility for optimal allocation of economic resources in the capital market.This is reminiscent of an economic system based on market mechanisms, accounting information which can be a control tool for society in allocating economic resources efficiently (Medyastanti & Subroto, 2022).
Positive Accounting Theory is quite influential in the accounting research paradigm.Thus, Positive Accounting Theory seeks to validate and offer Positive Accounting Theory because in general, it has similarities to theoretical concepts in science.Where previous research explains the theoretical point of view and shows the various advantages of Positive Accounting Theory compared to normative theory (Medyastanti & Subroto, 2022).However, there are many pros and cons that arise against the concept of Positive Accounting Theory.Researchers who agree with the ideas contained in Positive Accounting Theory, such as research results according to (Medyastanti & Subroto, 2022), are considered to be contributing because they include empirical rules relating to existing accounting practices.
Positive accounting research is considered capable of providing guidance on the regularity of empirical research and systematically examining the regularity of this research in the scientific literature.This is in line with the research results produced.Apart from that, it states that Positive Accounting Theory has become one of the approaches in accounting research and is considered to have had a large influence over the last four decades.Positive Accounting Theory has given rise to a lot of empirical research regarding the relationship between accounting numbers and stock prices and stock returns (Safitri et al., 2022).
Accounting theory is often used as a basis an accounting action or practice (Harahap & Siregar, 2022).Where is the aim of accounting theory? to explain and predict practice accountancy.In general, theory provides the basis reasonable for practical action.With Thus, broadly the theoretical process is designed to gain understanding and then deliver an explanation that functions to explain a phenomenon.Away from treating accounting as a practice technical, accounting historians consider accounting as a social practice, whether it has an impact on human behavior and function and development organizational and social.As a social practice, accounting emerged and was deeply embedded and pervasive in organizations and society (Harahap & Siregar, 2022).The term accounting theory itself is often associated to demonstrate relevant accounting concepts with existing accounting practices.Development Accounting theory has been widely used, but not None of these theories can https://equatorscience.com/index.php/jabterexplain it completely and comprehensively what is called with accounting theory.Until now there hasn't been one comprehensive accounting theory (Tundjung, 2012).
The normative approach that has been successful for a decade is apparently unable to produce accounting theory that is ready to be used in daily practice.Accounting system designs resulting from normative research are not used in practice.As a result, there are suggestions to descriptively understand the functioning of accounting systems in real practice.It is hoped that by understanding direct practice, a more meaningful accounting system design will emerge.There are several limitations in this accounting theory and emphasize the importance of focusing on normative accounting practice patterns (Tundjung, 2012).Demands for a positive approach to accounting continues.Research in the field accounting with one or two exceptions does not scientific because the research focus is very normative and well defined.That strategy and accounting should not be viewed as two practices separate, but rather as two aspects one and the same (Safitri et al., 2022) The presence of positive accounting theory has made a significant contribution to the development of accounting.The contribution of positive accounting theory to the development of accounting is to produce systematic patterns in accounting choices and provide specific explanations for these patterns, provide a clear framework for understanding accounting, show the main role of cost contracts in accounting theory, explain why accounting is used and provide a framework for predicting choices -accounting choices, encouraging relevant research where accounting emphasizes predictions and explanations of accounting phenomena.Positive accounting theory is based on the proposition that managers, shareholders and regulatory officials are rational and that they seek to maximize their utility which is directly related to their empowerment, and of course their welfare as well.The choice of an accounting policy by some of these groups depends on comparing the relative costs and benefits of alternative accounting procedures in such a way as to maximize their utility (Dewi & Dewi, 2020).
The many pros and cons of the TAP concept are very interesting to study conceptually.Until now, there are still many researchers who raise the topic of the TAP hypothesis to prove its truth.(Setyorini & Ishak, 2012) examined the relationship between CSR disclosure and ROA, company size, and company earnings management from a TAP perspective.The research results of (Setyorini & Ishak, 2012), support the bonus plan hypothesis and the political costs hypothesis in TAP, but the debt agreement hypothesis cannot be supported.This research finds a negative relationship between leverage and CSR disclosure because companies with high leverage will comply with strict debt agreements.However, this is different from the findings of (Rosiana Dewi et al., 2021) which show consistency with the debt agreement hypothesis where leverage has a positive influence on earnings management.
However, we found no evidence that firms changed their accounting for earnings opportunistically to influence debt covenants and bonus plans, or accounted for a decrease https://equatorscience.com/index.php/jabter in earnings to avoid government intervention, thus not being consistent with what the opportunistic approach of the TAP hypothesis suggests.So it can be concluded that the Positive Accounting Theory hypothesis can produce two different and contradictory things).Positive Accounting Theory tries to understand how accounting is practiced by accountants in different situations and by different companies (Medyastanti & Subroto, 2022).
From the explanation above, positive accounting theory is very important, considering that this theory is used as the basis for companies in using bookkeeping or accounting.The developments used by accounting to determine whether accounting bookkeeping practices are in accordance with applicable accounting policies.In addition, this research was conducted to understand the development of accounting from the period of normative accounting theory to positive theory.As well as providing a view of the differences between the normative theory used by the company and the positive theory used.Therefore, positive theory is used by companies because this theory is a strategy or guideline in making accounting policies in estimating and explaining the consequences of decisions that can be chosen by management.
From the various studies described previously, the emergence of Positive Accounting Theory made researchers react to prove the truth of Positive Accounting Theory with different research results.At the beginning of its emergence, several researchers provided support but also criticism of Positive Accounting Theory.There are also conflicting results in one study with the same company object.As time goes by, several researchers focus more on the need for new theories and the development of Positive Accounting Theory, so that it is still relevant to use today.Criticism, support, and also encouragement for the development of Positive Accounting Theory show that Positive Accounting Theory can be likened to a coin that has two sides, which are opposite and different (Martika, Rahmawati, 2021).
This study will examine Positive Accounting Theory seen from several perspectives, namely the development of Positive Accounting Theory, research on Positive Accounting Theory.The study was conducted on research that supports and criticizes Positive Accounting Theory.

Research Method
This research is research using methods literature study or literature review.A literature review is a comprehensive overview of research that has been conducted on a specific topic to show readers what is already known about the topic and what is not yet known, to find rationale for the research that has been conducted or for ideas for further research (Sugiyono, 2019).Literature studies can be obtained from various sources, including journals, books, documentation, the internet and libraries.The literature study method is a series of activities related to methods of collecting library data, reading and taking notes, and managing writing materials.The type of writing used is a literature review study focuses on writing results related to writing topics or variables.
The data used in this research comes from secondary data in the form of research results that have been carried out and published in national and international online journals https://equatorscience.com/index.php/jabter(Sugiyono, 2019).n conducting this research, researchers searched for research journals published on the internet using the Schoolar search engine with the keywords: Positive Accounting Theory.The data collection process is carried out by filtering based on criteria determined by the author of each journal taken.The journal collection criteria are as follows: 1. Year of the literature source taken from 2012 to 2022, suitability of writing keywords, relevance of writing results and discussion.For each journal that has been selected based on the criteria, a journal is created conclusions that describe the explanation of positive accounting theory.Before the author makes a conclusion from some literature results, the author will identify in the form A brief summary in the form of a table containing the author's name, year of writing, study design, sample, instruments (measuring tools) and research results.After writing the results of several literatures already collected, the author will analyze the development of accounting theory in the form of a discussion.Therefore, data analysis in this research is to create a journal summary which is then analyzed of the content contained in the research objectives and research results/findings.The analysis method used uses journal content analysis.

Result and Discussion
Dissatisfaction with normative theory underlies the development of positive theory, as well as the emergence of criticism and correction of several assumptions of normative accounting concepts in the late 1960.Normative theory explains ways of doing things that originate from norms or standards.In contrast, positive theory tries to explain or predict  (Medyastanti & Subroto, 2022).Positive accounting studies were initially introduced through "The Information Content of Annual Earnings Announcements".Public Accounting Theory was recognized for its emergence when it published "Towards a Positive Theory of the Determination of Accounting Standards" in 1978.Public Accounting Theory has become a fairly prominent qualitative empirical-based accounting research paradigm, which can be used to justify various existing accounting methods and procedures.to date, and is used to search for new models in the subsequent development of accounting theory.
The development of Positive Accounting Theory can be classified into two stages.The first stage is research on the relationship between earnings announcements and stock market responses.Research at this stage states that accounting reports prepared using the historical cost method can provide information used to evaluate shares.Efficient Markets Hypothesis (EMH) and Capital Asset Pricing Models (CAPM) enter this stage.EMH states that the capital market is said to be efficient if share prices actually reflect all relevant information.Research included in the second stage focuses more on literature that can explain and predict organizational practices.The development of theory at this stage is closely related to the organization's goal of maximizing the welfare of owners and shareholders (Harahap & Siregar, 2022).
Since its appearance, Positive Accounting Theory has generated various reactions from researchers in the field of accounting, ranging from proving the truth of Public Accounting Theory to research that supports and criticizes the theory and assumptions of Public Accounting Theory.The emergence of Positive Accounting Theory invited researchers to conduct research whose results still focused on results that were not in accordance with Positive Accounting Theory, so it received a lot of criticism.In the period from 1978 to 1990, there was more research that supported Positive Accounting Theory compared to research that supported Positive Accounting Theory.However, 1990 can be said to be a turning point for Positive Accounting Theory, namely when research was carried out with the title "Positive Accounting Theory: A Ten Years Perspective".The research results show that the perspective on the Evolution of Positive Accounting Theory and summarizes systematic empirical evidence on accounting, assesses the research methods used, discusses various criticisms of the concept of Positive Accounting Theory, and provides insight and future points of view from the Positive Accounting Theory literature.After 1990, research speculating Positive Accounting Theory began to decrease, research results also began to focus on support for Positive Accounting Theory (Tundjung, 2012).
Positive accounting theory (TAP) was developed because there was a conflict between the efficient market hypothesis and the hypotheses contained in accounting literature studies that occurred in the 1960s.Accounting analysis has adopted the property rights theory.The theoretical statement is that business ventures are used as a meeting medium for various nexus of contracts between various individuals.The company will try to minimize various contracting costs, for example financing negotiations, financing work monitoring, financing bankruptcy estimates, and other types.Most contracts include accounting variables, for https://equatorscience.com/index.php/jabterexample employee promotions and salaries based on accounting performance measures, for example net income (Miradji, 2022).
As explained in Positive Accounting Theory, the company's accounting policy makes a choice between problem elements that can minimize contract costs.Of the many analyzes that attempt to reveal the phenomenon of positive accounting theory, in this case it is said to represent the real world in the world of accounting and business.Positive accounting theory can contribute to the explanation of why managers often choose certain accounting procedures.
In positive accounting theory, it is stated that there is often the potential for creative accounting based on obtaining contractual financing which includes transaction financing, agency, information and other types.This is a rejection of the existence of assumptions regarding contractual financing in the selection of accounting procedures which depend on the amount of contractual financing.However, contracts that are used numerically in accounting will not be effective in mediating problems between managers and parties who have the same importance.If a manager has a description of breadth in making accounting reports, this is due to the manager's knowledge of the best accounting methods to fulfill his motivation (Martika, Rahmawati, 2021).
The reason behind the emergence of positive accounting theory is because the normative approach that has been successful for a decade cannot produce an accounting theory that is ready to be used in daily practice.As a result, there are suggestions to descriptively understand the functioning of accounting systems in real practice.Another reason is to move the accounting research community to focus on economic and behavioral approaches.Positive accounting theory puts forward propositions that are nothing other than descriptions of accounting practices in the real world.For example: (1) the characteristics of entities that choose to apply certain accounting methods, and (2) the impact of applying accounting standards.on the behavior of humans or entities with an interest in accounting information.Positive accounting theory can also be said to be a further study of normative accounting theory because of normative failure to explain practical phenomena that actually occur.Positive accounting theory relates to the prediction that some companies will respond to the proposal of new accounting standards.
From the definition above, positive accounting theory aims to explain and predict accounting practices.The theory must be able to predict various practical phenomena that have not yet been implemented.Phenomena that have not yet been implemented are not always future phenomena, but rather phenomena that have already occurred but there is no empirical evidence to confirm the phenomenon.Using an approach derived from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world.Then the results of the empirical research are in the form of statements or propositions which will later become positive accounting theory (Suripto & Supriyanto2, 2021).
Normative is considered a subjective personal opinion, so it cannot be taken for granted and must be tested empirically to have a strong theoretical basis.In practice, professionals in https://equatorscience.com/index.php/jabter the accounting field have fully realized that positive accounting theory is more likely to be applied than normative accounting theory.Positive accounting theory has problem solving characteristics that are adapted to the reality of accounting practice (Artner, 2014).The approach used in positive accounting theory is the economic and behavioral approach.A scientific view will produce a positive accounting theory and a technological view will produce a normative accounting theory.This classification occurs because of the differences in objectives to be achieved or produced by accounting theory.A positive explanation contains a statement about something (event, action, or deed) as it is based on facts or what happened based on empirical observations.Positive explanations are directed at providing correct or incorrect answers to a statement based on scientific criteria.Normative explanations contain statements and reasoning to judge whether something is good or bad or relevant or irrelevant regarding a particular economic or social policy.
Normative explanations are directed to support or produce political policies so that they are policy making.The difference between Positive Accounting Theory and Normative Accounting Theory is in the form of statement, problem area, basis of conclusions, acceptance criteria for a theory and testing methods.From the differences above, it can be concluded that the purpose of Positive Accounting Theory is explanation or reasoning to scientifically demonstrate the truth of accounting statements or phenomena as they exist according to the facts.Refers more to the term as is rather than the term as it should be.This theory aims to explain predictions and provide answers to accounting practices.In addition, the results of normative accounting theory are statements or propositions that are required or required in accounting practice, normative accounting theory focuses on prescriptions (norms) and is not intended for theory development.Meanwhile, positive accounting theory attempts to explain and predict phenomena related to accounting.By using an approach originating from positivism, empirical accounting research was developed to support and justify various accounting methods or practices in the world (Medyastanti & Subroto, 2022).
Apart from that, the validity of positive accounting theory is assessed based on the suitability of the theory to facts or what is happening, while Normative Accounting Theory is an explanation or reasoning to justify the appropriateness of an accounting treatment that best suits the stated objectives.It is better to explain the accounting practices that should be applied (should be) and the values that are the main targets.The presence of positive accounting theory has made a significant contribution to the development of accounting.The contribution of positive accounting theory to the development of accounting is to produce systematic patterns in accounting choices and provide specific explanations for these patterns, provide a clear framework for understanding accounting, show the main role of contracting costs in accounting theory, explain why accounting is used and provide a framework for predicting choices, the choice of accounting, encouraging relevant research where accounting emphasizes predictions and explanations of accounting phenomena (Martika, Rahmawati, 2021).
The greatest thrust of positive accounting theory in accounting is to explain (to explain) and predict (to predict) management's choice of standards through analysis of the costs and https://equatorscience.com/index.php/jabterbenefits of certain financial disclosures in relation to various individuals and the allocation of economic resources.Positive accounting theory is based on the proposition that managers, shareholders and regulatory officials are rational and that they strive to maximize utility which is directly related to compensation, and of course welfare as well.The choice of an accounting policy by some groups depends on comparing the relative costs and benefits of alternative accounting procedures in such a way as to maximize the utility of using accounting.
Therefore, the positive approach seeks to determine various factors that might influence rational factors in the field of accounting.Basically, the positive approach seeks to determine a theory that explains the observed phenomena.The positive approach is generally distinguished from the normative approach which seeks to determine a theory that explains "what should be" rather than "what is".The positive approach seems to generate considerable optimism among its supporters.However, this sense of optimism is not naturally shared by everyone.The criticism of positive accounting theory that was presented before Wattz and Zimmerman wrote the article in 1990, was first expressed, stating that positive research was more related to the sociology of accounting.This is because the content is in the form of descriptions and predictions regarding the behavior of individuals, both accountants and managers, in choosing accounting methods.According to (Suripto & Supriyanto2, 2021), in terms of accounting theory development, the behavior that is explained and predicted should be the behavior of the accounting entity.This is in line with research results which state that positive accounting theory is more of accounting sociology, because it focuses on human behavior rather than the behavior or measurement of accounting entities.
A study of the phenomenon of accounting practice reveals that theory is considered scientific if it is based on practice because then theory can be used to predict and explain individual behavior, both accountants and managers, regarding the choice of accounting methods.This implicitly states that what is considered scientific is positive theory.Meanwhile, theories that are not put into practice, namely normative theories, are considered unscientific.The study of the phenomenon of accounting practice is based on the aim of accounting theory to predict and explain the practice of individuals, namely accountants and managers (not accounting entities) in making decisions using mathematical formulas or constructions.So accounting theory built on positive theory only captures the reality of data in the form of information contained in financial reports which will then be represented using mathematical constructions (Dewi & Dewi, 2020).This is because positive theory has a central assumption where individuals have the goal of improving their welfare and self-interest.Previous research argues that this assumption is not always true, where utility according to philanthropists can be viewed not as income but as altruistic, that is, forgetting oneself or not being selfish.Previous research further stated that utility maximization can actually not only be explained in all statistical calculations which are mathematical constructions.In this case, if each individual has utility maximization, the research results should show 100%.However, in reality there is always an R2 which indicates that there is no need for 100% utility maximization.This is because the reality captured is not https://equatorscience.com/index.php/jabtercomplete, namely only words and figures taken from financial reports, without the reality of the accounting process until the financial report as an accounting product is completed.For this reason, research methods outside of quantitative research are needed that are able to explain the reality of utility maximization which is not only constructed in the form of income and its derivatives, but even behavior outside of utility maximization.In this case, this research proposes the existence of Accounting Anthropology which is expected to be able to see accounting phenomena not only from the results of mathematical constructions, namely financial reports (Dewi & Dewi, 2020).
Positive accounting theory has reduced it by not recognizing normative theory as something scientific.However, the reality of accounting itself is not value-free, in fact it is full of value.So accounting reality is not free from normative aspects.This was confirmed when in 1986 Watts and Zimmerman defined positive accounting theory as a textbook, according to Sterling, since then positive accounting theory has become normative and Wattz and Zimmerman have included the value that what is true is an empirical process.In this case, the reality of accounting is actually also practicing the normative aspects of accounting, which are then tested statistically which is a mathematical construction (positive theory) for further confirmation of the theory.So it can be concluded that science has a chain of activity relationships, where researchers search for and find more advanced techniques (positive theory), academics then teach these techniques (normative theory), and practitioners implement these techniques better.
The main objective of positive accounting theory as explained previously is to be able to explain and predict accounting practices, linked to individual behavior in choosing accounting methods that can maximize their utility.To be able to understand management's interests in financial reporting, it is necessary to appreciate the concept of economic consequences (Dewi & Dewi, 2020).Positive accounting theory tries to understand and predict a company's accounting policy choices.In general, the assessment of the accounting policies to be selected is aimed at minimizing capital costs and other contract costs.Accounting policies are generally determined by the company's organizational structure, which is influenced by the environment in which the company is located.Thus, the selection of the accounting method to be used is part of the entire corporate governance process (Dewi & Dewi, 2020).Positive accounting theory does not directly determine appropriate accounting policy choices for companies.In this case, choosing accounting policies will be easier if viewed from the management side.Because management has the flexibility to choose accounting policies for their company, this indicates flexibility for management to respond to changes that occur in the company's environment, such as new accounting standards.Financial accounting standards were originally created by standards boards in each country, as a result, accounting standards between one country and another are very likely to differ.However, with globalization and because of differences in environmental, legal, social, political and economic conditions between countries, international accounting has emerged which tries to explain accounting theories and practices that apply internationally.This causes several changes regarding the accounting methods that management can choose.https://equatorscience.com/index.php/jabterFrom the description above, it can be seen that the development of accounting theory is developing very rapidly.Apart from that, positive accounting theory also has an impact on companies to choose the right accounting policies for the company.So that the company can determine the accounting policies that the company will use.Therefore, the application of positive accounting is currently still very relevant, because the accounting standards used are in accordance with existing practices in the field.

Conclusion
Research that uses the Positive Accounting Theory approach in every decade and even every year.The initial emergence of Positive Accounting Theory invited researchers to conduct research and the results were deemed not to be in accordance with Positive Accounting Theory, so that many studies criticized Positive Accounting Theory.The presence of positive accounting theory has made a significant contribution to the development of accounting, namely producing systematic patterns in accounting choices and providing specific explanations for these patterns, providing a clear framework in understanding accounting, showing the main role of cost contracts in accounting theory., explains why accounting is used and provides a framework for predicting accounting choices, encouraging relevant research in the field of accounting emphasizing the prediction and explanation of accounting phenomena.
Based on the conclusions above, the advice that can be given is to make a contribution to accounting knowledge.Thus, the use of accounting theory is appropriate in the accounting standards used where the measures used are determined according to the contribution it produces, namely positive accounting theory can provide direct benefits in the form of the ability to explain and predict accounting practices related to individual behavior in maximizing their utility.Critics hope for a greater role, namely entering accounting science and not just accounting practice.
2. Strategy in collecting journals from various literature use an accredited journal site such as Schoolar.3. Do a search based on full text.4. Assess whether the journal is based on positive accounting theory keywords from the abstract.Therefore, the following research model in research: 5.

Figure
Figure 1.Research Model . Furthermore, Positive accounting theory explains why accounting is what it is, why accountants do what they do, and phenomena what influences people's use and resource.