In Evaluating Theories of Accounting,which of the Following Is Not

Multiple Choice

In evaluating theories of accounting,which of the following is not true?

A) Different theories are often the result of working in different paradigms, which provide greatly different perspectives.
B) Positive Accounting Theory is an example of a theory that is value free.
C) Selecting a theory, topic, design or method for research is based on value judgements.
D) All theories of accounting, and assumptions on which they are based, are abstractions of reality, and so choice is based on how closely the theory fits our own perceptions.