Browsing by Author "Kabir, Humayun"

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    • Positive Accounting Theory and Science 

      Kabir, Humayun (Pontificia Universidad Católica del Perú. CENTRUMPE, 2010)
      This paper examines the development of positive accounting theory (PAT) and compares it with three standard accounts of science: Popper (1959), Kuhn (1996), and Lakatos (1970). PAT has been one of the most influential ...