Soal-Soal Minggu ke 2 dari Chapter 3 1. One type of theory construction involves observing the practices and techniques of working accountants and then teaching those practices and techniques to successive accountants. (a) (b) (c) 2. Researchers who develop positive theories and researchers who develop normative theories often do not share the same views about the roles of their respective approaches to theory construction. (a) (b) 3. What type of theory construction is this? What are the advantages of this approach compared to a decisionusefulness approach to theory construction? What are the disadvantages of this approach? How do positive and normative theories differ? Can positive theories assist normative theories, or vice versa? If yes, give an example. If no, why not? Explain the naturalistic and scientific approaches to theory construction. Are these approaches mutually exclusive? Why or why not?