POSITIVE ACCOUNTING THEORY
I give –sometimes - one lecture in positive accounting theory on basic or advanced level.
You find the slides for the lecture on the basic level here.
Torbjörn Tagesson and I developed a candidate dissertation by Anette Andersson, Joosefin Cato and Karin Hansson about accounting choice in municipal corporations into a scientific paper.
We presented the first version at the European Accounting Association conference in Prague 2004. Our ambition was to develop it further in order to publish it. The paper was published by Critical Perspectives on Accounting year 2009.
We have developed the notion of Eclectic Accounting Theory further, and presented several papers on this issue.