Which of these accounting research types can be called 'normative' research?
A)Behavioural research
B)Capital market research
C)Agency theory
D)None can be called normative research

Question

Quizplus · Accepted Answer

Normative research focuses on prescribing optimal accounting practices rather than describing or explaining them. None of the options listed (A: Behavioural research, B: Capital market research, C: Agency theory) are examples of normative research; they are all empirical in nature, aiming to observe, explain, or predict accounting phenomena rather than prescribe what should be.

Which of These Accounting Research Types Can Be Called 'Normative