Tugas 9 Teori Akuntansi Scott Bab 1 Kelompok 10

 Tugas  T ugas 9.

Introduction (Financial Accounting Theory – William R. Scott ) KELOMPOK 1 !"S" WI WI!#"ISW"$TO !I"$ MST"*IM  TRES$" S","-"KTI

%1&1'1' %1&1'1+ %1&1'1&

!/s0risi Tugas Mahasiswa diminta: • Mengutip Figure 1.1. Organization of the Boo pada !"cott #$1% hlm. 1& dan men'elasan Figure terse(ut secara ringas yang memuat ata)ata unci (eriut: ) ideal conditions* current +alue)(ased accounting ) information asymmetry* ad+erse selection* moral hazard ) user decision pro(lem* rational in+estment decision* moti+ate and e+aluate manager  performance* e,cient contracting* contracting* the comple-ity of information in nancial accounting and reporting* the fundamental pro(lem of nancial accounting theory* ) accounting reaction* regulation as a reaction to the fundamental pro(lem* decision usefulness/ full disclosure* price +ersus sensiti+e information* mediation* rule)(ased +ersus  principles)(ased standards* the role role of accounting research. • Men'elasan eteraitan materi dalam (uu "cott !#$1%& dengan teori auntansi normatif

 Tugas 9.1

 Figure

1.1. Organization of the Book  pada (Scott 2015 hlm. 1)

2,"PTER 1 3 I$TRO!2TIO$

0deal onditions* urrent 2alue) (ased Accounting 

M/nurut Scott (+) 4ang dima0sud 0ondisi id/al adala5 suatu /r/0onomian 4ang diciri0an ol/5 asar s/murna dan l/ng0a6 atau tida0 adan4a asim/tri in7ormasi dan 5alangan85alangan lainn4a agi o/rasi asar 4ang :a;ar dan /