Which of these is not a criticism of the descriptive pragmatic approach to theory construction?
A)It does not allow for accounting techniques to be challenged
B)Some of the users of accounting information may be illogical in their responses
C)The focus is on the accountant's behaviour not on measuring the attributes of the firm
D)There is no assessment of whether the accountant reports in the way he or she should

Question

Quizplus · Accepted Answer

The descriptive pragmatic approach to theory construction focuses on describing how accounting is practiced, including how accountants behave and how accounting information is used. Criticism B, which mentions the illogical responses of some users of accounting information, does not directly relate to the approach itself but rather to the behavior of the information's users, making it not a criticism of the descriptive pragmatic approach.

Which of These Is Not a Criticism of the Descriptive