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    What Is Theory

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    Cahyani Prastuti
    A theory is a set of systematically interrelated concepts, definitions, and propositions that are advanced to explain and predict phenomena. It uses concepts and definitions to make explanations and predictions. While a theory should be scientifically tested and generally accepted, accounting theory does not always meet this strict definition but instead uses concepts and propositions to explain and predict accounting practices.

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    What Is Theory

    Uploaded by

    Cahyani Prastuti
    267 views13 pages
    A theory is a set of systematically interrelated concepts, definitions, and propositions that are advanced to explain and predict phenomena. It uses concepts and definitions to make explanations and predictions. While a theory should be scientifically tested and generally accepted, accounting theory does not always meet this strict definition but instead uses concepts and propositions to explain and predict accounting practices.

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    what is a theory briefly

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    What is Theory

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    A theory is a set of systematically interrelated concepts, definitions, and propositions that are advanced to explain and predict phenomena. It uses concepts and definitions to make explanations and predictions. While a theory should be scientifically tested and generally accepted, accounting theory does not always meet this strict definition but instead uses concepts and propositions to explain and predict accounting practices.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    267 views13 pages

    What Is Theory

    Uploaded by

    Cahyani Prastuti
    A theory is a set of systematically interrelated concepts, definitions, and propositions that are advanced to explain and predict phenomena. It uses concepts and definitions to make explanations and predictions. While a theory should be scientifically tested and generally accepted, accounting theory does not always meet this strict definition but instead uses concepts and propositions to explain and predict accounting practices.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 13
    At a glance
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    The key takeaways are that a theory is used to explain and predict phenomena and involves concepts, definitions, and propositions. The passage also discusses different definitions of a theory and the components that make up a theory.

    According to the passage, a theory is something that is used to explain and predict something else. It involves using a set of concepts and propositions to make explanations and predictions.

    The passage mentions that a theory involves concepts, definitions, and propositions that are used to explain and predict phenomena.

    WHAT IS A THEORY?

    Accounting Theory Lecture 1a


    December 17, 2016
    What is a THEORY?
    It is something that we use to explain and
    predict something.
    For example, we use accounting theory to
    explain and predict accounting.
    In making the explanation and prediction, we use
    a set of concepts and propositions.
    What comes to
    your mind when
    I say the word
    tree?

    Now, that is the


    concept of
    tree,
    according to
    Each Box is a CONCEPT, each
    A CONCEPT MAP ABOUT arrow is a PROPOSITION.
    WHAT CAUSES
    SEASONS?
    hmm ... say that again?

    What is, in Grafields mind, the meaning of each


    of these four concepts: Depressed, Staying Up,
    Happy, and Energy?
    In a theoretical framework, a concept has a unique
    DEFINITION.
    A Formal DEFINITION
    A theory is a set of systematically
    interrelated concepts, definitions,
    and propositions that are advanced
    to explain and predict phenomena
    (facts).
    Cooper and Schindler. 2013.
    Business Research Methods.
    Does Garfields opinion constitute a theory?

    Staying Being Energy


    Up Late Happy Drain

    opinion vs. theory,


    what is the difference?
    Here is another definition of THEORY
    ... a coherent group of tested
    general propositions, commonly
    regarded as correct, that can be used
    as principles of explanation and
    prediction for a class of phenomena.
    Example: Einstein's theory of relativity.

    http://www.dictionary.com/browse/theory
    18 December 2016
    Strictly speaking, to be called a theory, it should be
    scientifically tested and generally accepted.

    Testable
    Explanations

    Hypotheses

    Theories
    however ...

    As you will see


    later on, we are
    not going to use
    the word theory
    in its strictest
    sense.
    Lets tease your brain ...
    Are the following statements constitute a theory (or part
    of a theory)?
    Managers with bonus plan are more likely to choose
    accounting methods that increase current period
    reported income.
    Managers should choose accounting methods that
    resulted in financial statements that best convey the
    companys financial position and result of operation.

    In fact, both statements are part of accounting theory.


    Lets take a break, but keep in mind that

    we are going to learn the concepts,


    definitions, and propositions that
    we use to explain and predict
    accounting practices.

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