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- W2913581627 abstract "The study attempts to assess the relevance of accounting theories by adopting a cross-sectional research design through survey from randomly chosen graduate and post-graduate commerce students of Tripura, a north-eastern Indian state. Based on the literature research, hypotheses and a model are formed; the reliability and validity of the instrument is checked before the final survey. The inferential statistics indicate likely to conclude that pedagogy impacts perception on accounting theories which in turn influence practices, accounting standards, financial statements, and accounting researches. It acknowledges few limitations; practice implications and policy importance are indicated and draw a roadmap for further studies." @default.
- W2913581627 created "2019-02-21" @default.
- W2913581627 creator A5063905156 @default.
- W2913581627 date "2019-01-21" @default.
- W2913581627 modified "2023-10-16" @default.
- W2913581627 title "Accounting Theory Coherence Revisited" @default.
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- W2913581627 doi "https://doi.org/10.1177/0258042x18823134" @default.
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