WS Naame SA ear EEG ole Mat VIN) Gogg WE ON TE WIM ey see do (5 shdslud od 9 Slo dena NF BGS W cpm raore dee) Me SN Saye Gil a Ly, heed Gay pale De Dose chy 2) sien) 29 AST HIN Nie GET GIADY ell 5p Cage Gade GH SKE = ES IS 9 Sapde GLe Gils WSS 9 pty BS wo ST she) Fa 39 Se Gabe Sati g9 dor y GATE 9b Gam Wye See 4 0399 Shee pb Sapte Galle GB PLS 3 So ebay olizel a eh Soy pe 25 Sle {The absolute-truth approach) gles Condy 49)-) (The conditional-truth approach) .b 4 Cusily 245-7 1-Quoted from: Don r. Hansen, "Managerial Accounting", (Bostom, P.W.S. Kent Publishing Company, 1990). PP, 12-14.Bobb Slats x wy (The costly-truth approach) @ 5%» Cwly 43) -r (The behavioral approach) 45 3 4495 - PS cas a oy Se) obi 53 BUS TF rel yp tay alee on! ef NS ag 4 oe 09 cat Ug SI RL et oo SIS ty Re ts Feely y od alo! subir wceetl ogo Fece5 gal gab Glacaits Leal galy 52 ee ale yl bnm 4S cael sli 99 39 Aas Ue! — Glo Seg 29 te 9 era Sig Se Oz Bla ly roy tt (lr cle Erle dolor tee g9lt 1099 gil > eth En By OY Raed Gly Glacs jr 2503 by OWL i fale geet y 292 Uparee ete plat she: O29 Usly 9 O29 Gee gal ge a Sige clan Ipc HE ALS page ae Ty 0a SS Gly! Syaons ot Old sl Geet 2294 3 eA 9 ple tay 0099 ceed bets Jgb JL VWVO ENO cra phi tggs ont SL Bly pee dad 2a toe UV pares ot flak Ube nen St JET CS on! Sa bh yh Cutt 9, 2ST ga (Ald ote Sle Speed ly ty Olde 5S 2394 CLEA a Slt, US iog, Gylulin OLE! Leatys hyde GE (sath VARS VAG? Sidley BAL SL y ee BEAT gy Eyl y cht ge Mo Babb pines GH Ciglite GUESS 39 9 Ate OLE BolbLie GLE! oy bt chy age Me ylie Glial gly ciglie Gla po Carta tel, tt seat ed Staal IS soll oye 6 ge KI sk 7 Layee Why Sayyed pe gh 59 Se le Sylbnm 85l0 5I by Spcieel 9 US pele ed FUEL! pines Ky Jabs a ple Solem tay gal 2 ey CO (yo Fae fooets LL OT Sa, gF Hs i ly S AY dl pe & LENS! 4 y Cod Sage Oop pe fel HL OL freed Gly peat opty CaS HUAI LEY OF fos gba pa jf ity Ht Gill,d OEMS! Ler agli onde Slang 58 3 aS jig ange CLE Abl Giles agulig SAIL y 9-6 Gl > Lh LGl Sade tas 1299 cal 9? yet Bsloage a pts Op zak UAB Ebb eagle Gluban Stile aay 2 Lites y 02S ed lps SIS ayy OLE Ag ys Oe Se ee Bim pn “521 9) 9 Olde galpet babe iL jul Sly UES dose als 4 us Seemed Ely ple WE abet SUES get 2S al salted og UpT ae gare 25 OUST 9 cele! SUL IS IRE y Spine Ct ha Fy Gale SLaI gsiol Eloy ly S149 SND Cape gt 9 Br9)d alitel 2594 ghz Ke! al OUSIS eobised y a Gly Coluber OLED! § 95 GARETH gle atl daly ate se 941d Remy coals alg Oly 9 SEG, Bh Gob 5 HIETU al et SYA IS 32 Sam LEAL pian LL Ay Cad AIST ANT ape Lab 5h thoes oe! yeh cstelliny Rig Kee Cabs jor caatal 52 AED gl Gf CAREY at days Cele wht Daly Cer Sade Gallsler Jei5r Od) ie GHAI 69 et pO FL G5 Ow OFT hj! ‘(poe > das aa ally 59 passer 05 29 Saorl best diyb 92 OF pene Cll analy py Shes (Rgds) ped Ope glint cad Gydbler tle aye by Bb 92 Bylo 59 page (Os SLA) Frags 9 (OMA) obey (kt peed 03 ome ey GUELS ELI “base oe yk le -7 ‘a, Michael Chatfield, A History of Accounting Thought, Rev. ed, (New York): Robert E. Krieger Publishing, 1977), PP. 89-186. b. Robert S. Kaplan, Advanced Management Accounting, 2nd. ed. (Englewood Cliffs, M. J: Prentice-Hall, 1989), PP. 1-13.