Pozytywna Teoria Rachunkowości – założenia, koncepcje, badania

In the article the most important accounting theory classification was presented: normative theory, capital market research, positive theory, behavioural research in accounting. The author stressed the connection between agency theory and positive theory of accounting. There are three most important positive accounting theory assumptions: management compensation hypothesis, debt contracting hypothesis, political cost hypothesis. The author also presented the most relevant empirical research in positive accounting theory