Which of These Is Not a Criticism of the Descriptive

Multiple Choice

Which of these is not a criticism of the descriptive pragmatic approach to theory construction?

A) It does not allow for accounting techniques to be challenged
B) Some of the users of accounting information may be illogical in their responses
C) The focus is on the accountant's behaviour not on measuring the attributes of the firm
D) There is no assessment of whether the accountant reports in the way he or she should