Which of these statements is a criticism levelled at syntactic and semantic accounting theories?
A) There will be a great number of accounting techniques which are different but still acceptable under general accounting principles of practice
B) The assumptions underlying the theories were rarely subjected to empirical testing
C) The theories developed are not prescriptive,that is they do not guide accounting practice
D) It does include an analytical judgement of the quality of an accountant's actions
Correct Answer:
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