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  • The theory can be evaluated by reference to empirical evidence, that is, by conducting a research to observe, collect, and analyse data

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How logical does it appear?

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Do the premises, when viewed together, seem to be logical?

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When considering the logic of the argument we must be careful to consider whether our acceptance of an argument has been influenced by any “dishonest tricks” Illustrated in page 21 of your textbook.

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If the logic of the argument appears to be based on some key assumptions, are we prepared to accept these assumptions?

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Have the proponents of a theory provided evidence to support it?

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Are we satisfied with the evidence presented, and the way it has been collected?

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Do our

colleagues or mentors use the theory?

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Whether previous researchers with publications in a given area have used a particular theory?

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Also, if we use one theory in preference to another, will this impact the possibility of getting the research published?

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Q: How do we Critically evaluate accounting theory?
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