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The article evaluates normative and positive accounting theories and their relevance to today's accounting practices.

April 29, 2026Open Access

The Relevance of Normative and Positive Accounting Theory for Today's Decision Makers

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Theoretical integration may enhance accounting practices, highlighting ethical dimensions and socio-cultural contexts.

The article evaluates normative and positive accounting theories and their relevance to today's accounting practices.
Examination of normative and positive accounting theories
Critique of positive accounting theory's limitations
Discussion of potential integration with social theories
Analysis of modern topics like ESG and sustainability reporting
Identifies four major criticisms of positive accounting theory
Proposes a need for an integrated approach to accounting theory
Highlights the importance of accounting rules considering ethical, social, and cultural factors
Demonstrates that both theories complement each other in accounting advancement

Nera Marinda Machdar1*, Florentina Simbolon2, Fine Tiara3 (2026) studied this question.

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