Branches of accounting

Question 1
a. Different branches of accounting contribute to the decision making process of an organization from a different perspectives. It is a process of behavior that influence the policies and strategies of an organization. In this context
You are required to Define Behavioral Research and list down Birnberg and Shields Five branches of behavioral research? with examples
(20 marks – Maximum 400 words +/- 10%)

b. A positive theory seeks to explain and predict particular phenomena whereas normative theories prescribe how a particular practice should be undertaken. In this context:

You are required to Define Positive Accounting Theory (PAT) and state the Agency cost with examples
(10 arks – Maximum 200 words +/- 10%)

b) In the contemporary business world, a firm has to adopt any one approach or progressively move from one approach to another approach to have sustainable strategy to exist in this competitive world. In this context :

You are required to Explain any two approaches of Social Responsibility Accounting? With appropriate examples?

                    (20 marks – Maximum 400 words +/- 10%)

b. To represent the potential of employees in monetary terms we have to differentiate between the cost of human resources and value of human resources. In the above context
You are required to State the objectives and its importance of HRA with suitable examples.
(10 marks – Maximum 200 words +/- 10%)

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