The aim of this article is to show ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (ENT), important for the development of accounting as a ...

The aim of this study is to show the ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (EN) important for the development of accounting as a ...

Adam Smith is commonly viewed as the founding father of economics. This conviction stems from the publication of The Wealth of Nations in 1776. Smith’s works are chiefly examined in terms of economics. The discovery of ...