a. In philosophy, an ideal theory is a theory which has been criticized as unrealistic in character. Some scholars provide a critique on ideal theory as an approach for being too idealistic and unnecessary. Somehow, this idea is accepted by some scholars with certain characteristics. Suggest the characteristics of an ideal theory. (5 marks)

b. Behavioural theories are derived from a few disciplines such as psychology, sociology, and organisational theories. They encompass judgement, decision making of accountants and auditors. Discuss, why behavioral theory is important in the research area. (5 marks)

SUBJECT : ACCOUNTING: THEORY AND EMERGING ISSUES