The aim of this research is to study and analyze the effectiveness of the use of both normative and the entrance gate positive conceptual knowledge in the area of accounting, to detect the appropriate strategy for research in this area. The research contains a description of the basic perspective directions of development of scientific activity in the field of accounting theory. It considers the development of scientific thoughts on the present, which the scientists describe in this area by a wide difference of opinions on the same problems. This stage of development is of a science in the field of accounting theory of the authors characterize the lack of unified approaches to their solution.This is where the evaluation revealed the ineffectiveness of the entrance gate or normative positive conceptualize knowledge in the area of accounting. Where the entrance to a standard analytical thinking crystallized in a logical concepts and underlying assumptions that have accepted the circular, and then comes the role of affirmative entrance to verify the authenticity of the logical structure by means of a pilot to test concepts and theoretical assumptions in terms of suitability for use in practice.
Keywords: Accounting Theory, Affirmative, Normative, Positive