Abstract
Watts and Zimmerman staked a claim to the term \Positive Accounting Theory for their particular theory. This paper considers positive accounting in the broader sense of a research program which aims at developing causal explanations of human behaviour in accounting settings; other examples than PAT exist in accounting. The ontology and epistemology of such a program is examined. The logic of statistical hypothesis testing, while supercially analogous to Popper’s falsication criterion, is much weaker. Although the
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