AXIOMS AND STRUCTURES OF CONVENTIONAL ACCOUNTING MEASUREMENT.

Abstract

This paper probes into the foundations of conventional accounting measurements in order to construct a relatively simple axiom system on which a purely mathematical measurement system can be erected and thus provide a consistent basis for examining pertinent aspects of conventional accounting practices. It was shown that if the set of three axioms, axiom of quantities, axiom of ownership, and axiom of exchanges is granted, we can generate, by a set of measurement rules, a uniform measure from a set of physical measures by means of measure imputations through exchanges, in a purely mathematical way without appealing to empirical judgment.

Document Details

Document Type
Technical Report
Publication Date
Apr 30, 1964
Accession Number
AD0602662

Entities

People

  • Yuji Ijiri

Organizations

  • Stanford University

Tags

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Cognition
  • Finance
  • Judgment
  • Measurement

Fields of Study

  • Economics

Readers

  • Fluid Dynamics.
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  • Regression Analysis.