Axioms and Structures of Conventional Accounting Measurement

Axioms and Structures of Conventional Accounting Measurement AbstractThis 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. […] We take conventional accounting measurement as given rather than, ab initio, seeking to prescribe what we think accounting measurement should be. […] Our attempt has been directed toward approximating conventional accounting by a relatively simple set of axioms and measurement rules, in the same manner that scientists in physics or chemistry have tried to develop a relatively simple set of concepts and theories in order to explain, in satisfactory degrees of approximation, complicated phenomena in this world. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Economics and Law de Gruyter

Axioms and Structures of Conventional Accounting Measurement

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Publisher
de Gruyter
Copyright
© 2018 Walter de Gruyter GmbH, Berlin/Boston
ISSN
2151-2820
eISSN
2152-2820
D.O.I.
10.1515/ael-2017-0057
Publisher site
See Article on Publisher Site

Abstract

AbstractThis 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. […] We take conventional accounting measurement as given rather than, ab initio, seeking to prescribe what we think accounting measurement should be. […] Our attempt has been directed toward approximating conventional accounting by a relatively simple set of axioms and measurement rules, in the same manner that scientists in physics or chemistry have tried to develop a relatively simple set of concepts and theories in order to explain, in satisfactory degrees of approximation, complicated phenomena in this world.

Journal

Accounting, Economics and Lawde Gruyter

Published: Jan 5, 2018

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