The basic premise of this paper is that academic accountants and financial accounting standard setters have traded places in their normative vs positive orientations. Academics have shifted from normative to positive, while standard setters have shifted from positive to normative.
Glover, Jonathan. "Have Academic Accountants and Financial Accounting Standard Setters Traded Places?" Accounting, Economics, and Law 4, no. 1 (2014): 17-26.
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