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'Positive accounting theory can explain the greening of financial accounting disclosure; it can not provide a framework for improving it.' Discuss
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MA in FINANCIAL REPORTING SUBJECT 'Positive accounting theory can explain the greening of financial accounting disclosure; it can not provide a framework for improving it.' Discuss with reference to the problems faced in the development of social and environmental reporting both in the UK and overseas. INTRODUCTION This assignment attempts to evaluate the Positive Accounting Theory's (PAT) ability to explain the increasing inclusion of Environmental Reporting (ER) information in the financial accounts and to search if PAT can provide a conceptual framework for the ER. So as to deal with this research, there will be presented both Watts and Zimmerman (W.Z.) job and the job of other researchers arguing about, if and how, can the PAT be related with ER. Secondly, it is going to be examined what can provide a conceptual framework for the ER. Since ER is still based on a voluntary basis and there are not yet developed standards able to...
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