Soal-Soal Latihan Chapter 1 dan 2
1. How does one theory replace another — that is, how would Keynes’s theories
have rendered a ‘death blow’ to quantity theory? Who or what determines
which theory survives?
2. Discuss the concept of profit smoothing, and is this practice justified if it is a
directive from management (as suggested happened on two occasions)? How
does this practice relate to the positive view of wealth maximisation?
3. What is the difference between a fact and a theory?
4. Explain the roles of syntactic, semantic and pragmatic relations in theory
development and evaluation. Are all relations necessary to a theory of
accounting?
5. What is a paradigm? Give an example of a paradigm in accounting.