Which of these is not a typical approach to testing hypotheses under positive accounting theory?
A)Questionnaires
B)Surveys
C)Taking output data of specific accounting systems to determine whether the data helps users to make the right decisions
D)Testing the assumed importance of accounting outputs in the marketplace

Question

Quizplus · Accepted Answer

Positive accounting theory typically involves empirical research methods like surveys and questionnaires to understand behaviors and motivations, rather than directly testing the decision-making utility of specific accounting system outputs.

Which of These Is Not a Typical Approach to Testing