Formulation Approach In Theory accounting

Formulation Approach In Theory

According to Godfrey, the link between theory and reality, there are three types of relationship, namely

     syntactic

The theory formulated by logical lines. The relationship is formulated in the form of rules such as the rules of the language, the rules of mathematics, and so forth.

     Semantic

Theories linking the basic concepts of a theory to object nyata.hubungan is poured in the form of appropriate rules or operational definitions. Semantic relations concerning the word, sign, or symbol of the fact that the theory is easier to understand, realistic, and meaningful.

     Pragmatic

Not all theories have a pragmatic aspect. Here it is concerned with the influence of pragmatic words, the symbol of man. Accounting is considered to have the ability to affect human behavior.

The theory must be able to formulate the truth. Therefore the theory should always be tested. There are 3 criteria or a party or a resource that has the authority to mennetukan truth of a theory, namely:

     dogmatic

Truth be said right as delivered by experts who win have the authority to convey the truth and does not need to be tested again. The belief in this truth simply based on trust, confidence, or faith. For example, religious beliefs, one's charisma, position, and so forth.

     self evidence

Truth delivered from a theory as evidenced by general knowledge, observation, or experience.

     Scientific

The truth of a theory which was delivered through proven scientific methods. The theory is formulated, tested, and so repeated continuously.