The normative period of accounting theory ended because empirical testing proved the theories developed during this period to be false.

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The normative period of accounting theory ended due to the increasing focus on positive accounting theory, which emphasized empirical testing and verification of accounting theories rather than normative prescriptions. While some theories developed during the normative period were found to be limited or incomplete, it was not solely due to empirical testing that this period ended.

The Normative Period of Accounting Theory Ended Because Empirical Testing