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Finance and Accounting - Essay Example
Finance & Accounting
Pages 5 (1255 words)
Normative approach, the term, was first applied by Adrian Holliday, in the year 1994, which signifies the study of culture. The studies referring this approach view beliefs for Service Level Agreement (SLA) indicating the future behaviour of the students as well as effective learners. …
The studies referring this approach view beliefs for Service Level Agreement (SLA) indicating the future behaviour of the students as well as effective learners. The study related to normative approach enables to provide a description along with classification of the types of beliefs related to SLA (Holliday, 1994). The normative approach comprises studies which include beliefs, methodologies, and relationship among actions along with their advantages and disadvantages (Kalaja & Barcelos, 2006). The normative approach can be beneficial to accounting as a new diversified research approach emerges with the approach, which would enhance the position of accounting research along with accounting theory (Coetsee, 2010). However, the normative approach disappoints to illuminate credible understandings regarding problems related to accounting practices for social and economic factors. It is also concerned with the development of normative theories which impose standards based on theories related to quality information and relevant information about the consequences of conventional accounting system. ...
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