The Demand for and Supply of Accounting Theories

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It has been become an issue of great concern that the accounting profession must find a common theory in order to address and put the issue at rest. This therefore, has called for the study of this topic under review “the demand for and supply of accounting theories: the market for excuses. As a result of this several questions have been raised. For instance, the question of why accounting theories are predominantly normative has been put forward by this article? Secondly, why no single theory in accounting profession that is generally or widely accepted? It has been argued that the financial accounting theories have been found to be ineffective most especially in the area of impacting accounting practice and policy, though, this has been…show more content…
The setting is that of entertainment with a wide-open space as the venue. Focus and perspective of the genre: The main focus of the genre-festival is to celebrate the wealth, beauty and the uniqueness of Malaysian cultural art with focus on many side attractions such as performing arts, intellectual dialogues, competitions, exhibition and crafts. All these events involve interpersonal language. The purpose(s) of the genre: This should be in line with the purpose in which language is used, interpersonal purpose which has to deal with the situation that warrants socialization of people. This is where KL festival falls on. Therefore, the language purpose in the KL festival should be purely that of interpersonal. The intended audience: The intended audience include, first both locals and visitors. The visitors consist of the participants from various countries. The audience also involves people from all walks of life that include the educated, uneducated etc. The relationship between participations in the genre: The relationship between participants within this context, can be regarded as that of knowledge sharing about themselves and as well as that of the world. If this is believed to be their relationship, therefore there must be common approaches with regard to communication-language. Expectations, conventions, and requirements for the genre: The expectations of the

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