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  3. 4. a good theory should be: i. clearly articulat

4. A good theory should be: I. clearly articulated II. testable III. illogical...

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Accounting

4. A good theory should be:

I. clearly articulated

II. testable

III. illogical in its construction

IV. consistent with the observations

Select one:

A. I, II and III.

B. None of the above.

C. I, II, III and IV.

D. I, II, and IV.

5. A key political benefit that may arise from a conceptual framework in accounting is:

Select one:

A. Protection of the professional status of accountants and accounting.

B. Individuals and groups are able to influence the standard setters.

C. Prevention of political interference in setting accounting standards.

D. All of the above.

6. Accounting standards are seen to be political because:

Select one:

A. They can influence perceptions about organisations.

B. They can create wealth transfers between different groups in society.

C. They can affect the competitiveness of organisations.

D. All of the above.

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