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English References - C. Christenson, The methodology of Positive Accounting, The Accounting

Review, January 1983.

- David Solomons, Criteria for Choosing an Accounting Model, Accounting Horizons, Vol. 9, No. 1, March 1995.

- F. S. C. Northrop, The Logic of the Sciences and the humanities, New York, The MacMillan Company 1947.

- G. Whitting Ton, Positive Accounting: A Review Article, Accounting and Business Research, Autumn.

- Horace R. Brock, Dennis R. Jennings and Joseph B. Feiten, Petroleum Accounting, Published by Professional Development Institute, Denton

Texas 1996.

- Keller and Zeff, Financial Accounting Theory, Second Edition, McGam-Hill Book Company.

- Maurice Moonitz, Accounting Research Studies, No. 1, AICPA 1961. - Maurice Moonitz and Robert Sprause, Accounting Research Studies, No. 3,

AICPA 1962.

- M. Weatherall, Scientific Method, The English university Press, LTD 1968. - NIBI H, Hakansson: where we are in Accounting, A Review of Statement on

Accounting Theory Acceptance, The Accounting review, Jul 1978.

.

- R. K. Mautz and Hussein A. Sharaf, The Philosophy of Auditing, American Accounting Association 1961.

- Ross L. Watts and Jerold L. Zimmerman, Positive Accounting Theory: A ten-year perspective, The Accounting Review, vol. 65, No. 1, January 1990.

- Ross L. Watts and Jerold L. Zimmerman, Towards a Positive Theory of the Determination of Accounting Standards, The Accounting Review, January

1978.

- Ross L. Watts and Jerold L. Zimmerman, The Demand for and Supply of Accounting Theories: The Market for Excuses, The Accounting Review

April 1979.

- The Encyclopedia of Philosophy, Editor in Chief, Paul Edward, The MacMillan Company and the Foree Press 1967.

- W. A. Paton, Accounting Theory, AAA 1978. - W. A. Paton and A. C., An introduction to Corporate Accounting

Standards, AAA 1940.

- W. Meckling and M. Jensen Knowledge, Control and Organization Structure, Working Paper University of Rochester..

. //.