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A careful examination of accounting literature reveals the prospect for developing normative accounting that is capable of meeting society's needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative theorization ceased in favor of the new empirical accounting research, which investigates the usefulness of accounting information to decision-making.The emergence of the new financial empirical paradigm mandated the elimination of the conventional paradigm. Judged by its relevance to accounting practice, contemporary...