Theorem-A Priori Theories

Subject - Accounting
Period - 1960s
Creation -
Founded by -
Proponents -


An approach to accounting that was based heavily on using deductive reasoning for the development and improvement of accounting systems. This is the reason for the term A priori as the latin translation of a priori means justification independent of experience. Thus the proponents of A Priori accountancy theories use assumed axioms, or premises, rather than empirical, or experimental evidence to relate cause and effect.