회계 정보 평가에 관한 연구

Abstract

회계이론의 연구 영역이 손익 이론으로부터 의사결정이론으로 확대되었기 때문에 의사 결정 모델을 검토하는 것은 매우 중요하다.

본 연구의 목적은 회계정보의 유용성에 대한 평가문제를 다루는 두가지 영역 즉 계량적 모델화 기법을 주로 이용하는 규범적 이론(Normative Theories)과 연역적이고 실증적인 분석 방법에 치중하는 서술적 이론(Descriptive Theories)등을 우선 살펴보고 이들 양이론을 비교하여 미래의 연구에 대한 방향을 제시하고자 하는데 있다.

Accounting theories have greatly extended their research domains from profit and loss theories to decision-making theories with the result that it's very momentous to make a wide examination of decision-making models.

This paper is concerned with a comprehensive study of two kinds of domains which deal with a comprehensive study of two kinds of domains which deal with the evaluation of usefulness of accounting information: normative theories to make full of quantitative modeling techniques and descripsis on deductive and empirical analysis methods. In addition, further concern trend of its research through the comparative analysis of those tow theories.

Accounting theories have greatly extended their research domains from profit and loss theories to decision-making theories with the result that it's very momentous to make a wide examination of decision-making models.

This paper is concerned with a comprehensive study of two kinds of domains which deal with a comprehensive study of two kinds of domains which deal with the evaluation of usefulness of accounting information: normative theories to make full of quantitative modeling techniques and descripsis on deductive and empirical analysis methods. In addition, further concern trend of its research through the comparative analysis of those tow theories.