Pozytywna teoria rachunkowości jako koncepcja głównego nurtu badawczego
Positive accounting theory as the main stream accounting research concept

Summary/Abstract: The aim of this paper is to provide a synthetic explanation of the nature and methodology of mainstream accounting research conducted by Western researchers, and an indication of the understanding, place and role of positive accounting theory in this stream of research. A review of English literature, carried out by the author, shows that mainstream accounting research is conducted from a realistic, positivist and determinist standpoint. The results of these studies are positive theories, among which a central place is occupied by positive accounting theory (PAT) developed by R.L. Watts and J.L. Zimmerman. This paper presents the main characteristics of positivist research in accounting, assumptions and hypotheses of PAT, and selected opinions on the importance of this theory. The paper may provide a contribution to methodological discussion in the Polish academic accountants community.

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