POSITIVE ACCOUNTING THEORY

\pˈɒzɪtˌɪv ɐkˈa͡ʊntɪŋ θˈi͡əɹi], \pˈɒzɪtˌɪv ɐkˈa‍ʊntɪŋ θˈi‍əɹi], \p_ˈɒ_z_ɪ_t_ˌɪ_v ɐ_k_ˈaʊ_n_t_ɪ_ŋ θ_ˈiə_ɹ_i]\

Definitions of POSITIVE ACCOUNTING THEORY

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1910 - Black's Law Dictionary (2nd edition)
By Henry Campbell Black

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