Sentence examples for normative accounting from inspiring English sources
Benefits might also arise from combining the German tradition of practically relevant normative accounting research with the theoretical conceptions and qualitative empirical approaches of interpretive or critical research.
Traditionally, in financial accounting this research method has been strongly linked with the use of normative analyses (for the distinction of positivistic and normative accounting research e.g. cf. Fülbier and Weller 2008).
Given the still considerable number of accounting researchers carrying out normative accounting research in the German-speaking area and the fact that this line of research also exists in other parts of the world (e.g. Rutherford 2010 for the UK; Miller and Bahnson 2010 for the US) it might be a fruitful avenue for those researchers to open up more to the international community.
Of course, the first reaction to such an apparently naive claim may be that Arendt overestimated the power of thinking or that she held on to a highly normative account of thinking that does not correspond to the various modes of reflection, self-muttering, and silent chatter that goes by that name.
Normative accounts have been less predominant.
Two of them are normative accounts (conventional function and idea ownership).
The central task of Habermas's democratic theory is to provide a normative account of legitimate law.
Quine's arguments simply do not show that no other normative account of the evidence-theory relationship is possible.
Therefore, those who defend a primarily normative account of recognition (and humiliation) distance themselves from what they perceive as the problems of overly psychological approaches.
However, when we try to flesh out that simple consequentialist thought into something closer to a full normative account of punishment, problems begin to appear.
This descriptive sense of "morality," where morality is based on religion, results in some significant conflicts with all normative accounts of morality.
