Which of the following statements is true about what caused the shift in paradigm from normative to positive research?
A) The shift resulted from US reports on business education, and improved computing facilities enabling large-scale statistical analysis.
B) The shift occurred because positive accounting researchers are not concerned with explaining or predicting what is (i.e. that which could be tested empirically); rather, they are concerned with what should be.
C) The shift occurred because in positive research, falsifiable hypotheses are not generated from theory.
D) All of the given options are correct.

Question

Quizplus · Accepted Answer

The shift from normative to positive research was influenced by various factors, including US reports on business education and improvements in computing facilities that made it possible to conduct large-scale statistical analysis. This led to a greater emphasis on empirical research and the use of data to form hypotheses and test theories, which is one of the key features of positive research.

Which of the Following Statements Is True About What Caused