Professional Documents
Culture Documents
and Accounting
Research
3. Behavioral research
4. Agency theory
5. Information economics
6. Critical accounting
The Decision-Model
Approach
Asks what information is needed for making decisions
Difficult
Behavioral Research
Focus on how users of accounting information
make decisions and what information they
need
This approach is descriptive or positive
Divided into 2 types:
1. Behavioral
2. experimental
Agency Theory
Deductive/Inductive