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(hint: look at the assumptions that PAT makes about individuals to help you get started). QUESTION 2 (January 2018) In his 2006 plenary address as
(hint: look at the assumptions that PAT makes about individuals to help you get started). QUESTION 2 (January 2018) In his 2006 plenary address as the American Accounting Association's Presidential Scholar, Anthony Hopwood concluded that accounting research has become 'increasingly detached from the practice of the craft ... (as well as too cautious and conservative, too rigid and traditional, and insufficiently attuned to grapple with the new, and to embrace novel insights and bodies of knowledge (Hopwood, 2007. pp. 1365-1370). Requirement With reference to the academic literature, discuss the extent to which positive accounting theory (PAT), with its emphasis on rationality and self-interest, still has an important role to play in understanding accounting practices
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