The Demand for and Supply of Accounting Theories

5413 words 22 pages
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…

Some conventions are also expected in this regard. For instance, the convention of preparing for their departure in advance and giving a verbal early warning about their going is also required by the visitors
The background knowledge, values, and what is important to them and what is not:
The background knowledge of the participants is not far from that of the rich and wealth cultural heritage background with good cultural values of from different cultures. The most important thing for the participants here is the rich shared cultural knowledge that will be gained among participants about their selves and the world. However, language barriers, race, ethnicity and different cultural backgrounds perhaps might not be important to the participants.
The relationship the genre has with other texts and genre:
The relationship between the genre- festival and others can be seen in some of the characteristics in which they pose. This is because some of the events in the festival could involve the use of written language, spoken language and others.
The choice- the story of an hour
After careful and rigorous comparisons of both stories, I decided to choice “the story of an hour” as my favourite if given the opportunity to teach it in the class due to the following reasons which also will form the discussions within this context. There include;
The title:
The title of this story is quite enticing and


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