As Watts and Zimmerman (1986, p. 7) state, Positive Accounting Theory 'is concerned with explaining [accounting] practice.

As Watts and Zimmerman (1986, p. 7) state, Positive Accounting Theory ‘is

concerned with explaining [accounting] practice. It is designed to explain and

predict which firms will and which firms will not use a particular accounting

method … but it says nothing as to which method a firm should use’. Do you

think that this represents an ‘abrogation’ of the academics’ duty to serve the

community that supports them?

What does it mean by "Abrogation of academics duty to serve community that supports them"?