الإطار النظري للدراسات المحاسبية المرتكزة على البدائل المحاسبية

Abstract EN

Accounting choices-based studies are considered among the important accounting research areas.

As well as accounting focuses on selection and application of accounting policies among available choices.

In addition, the conceptual framework aims providing a basis for selecting and applying accounting policies.

The aim of this paper is to present the theoretical framework of accounting choices-based studies, and clarify the assumptions and economic and financial theories on which they are focused through literature review.