The Following Arguments Are Philosophical Criticisms of Positive Accounting Theory,except

Multiple Choice

The following arguments are philosophical criticisms of positive accounting theory,except:

A) Cross-sectional models are poorly specified
B) Positive accounting theory is not an accounting theory,but only a sociology of accounting
C) Contrary to its claim,positive accounting theory is in fact value-laden
D) The methodology of positive accounting theory is inappropriate for the purpose it purports to serve