The psychological pragmatic approach differs from the descriptive pragmatic approach in that under the psychological approach,the users' response to accounting information is observed rather than the accountants' behaviour.

Question

Quizplus · Accepted Answer

The statement accurately describes the difference between the psychological pragmatic approach and the descriptive pragmatic approach. Under the psychological approach, the focus is on observing how users of accounting information respond to it, while under the descriptive approach, the focus is on describing the behavior of accountants who produce the information.

The Psychological Pragmatic Approach Differs from the Descriptive Pragmatic Approach