Download or read book Accounting as a Mathematical Measurement Theoretic Discipline written by Kenneth Ned Orbach and published by . This book was released on 1981 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting as a Mathematical Measurement Theoretic Discipline written by Kenneth Ned Orbach and published by . This book was released on 1978 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Structuralist Knowledge Representation written by and published by BRILL. This book was released on 2022-05-16 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Foundations of Accounting Measurement written by Yuji Ijiri and published by . This book was released on 1967 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dissertation Abstracts International written by and published by . This book was released on 1992 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Development of Accounting Theory RLE Accounting written by Michael Gaffikin and published by Routledge. This book was released on 2014-02-05 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
Download or read book Applying the Representational Theory of Measurement to Accounting written by Saratiel Wedzerai Musvoto and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: For many years, accounting discourse has been concerned with the measurement of attributes of accounting events. The concept of measurement forms one of the central pillars on which the preparation of financial statements is based. For example, financial statements can only be prepared if economic events meet the definition of an element of the financial statements and have a cost or value that can be measured with reliability. This has created the belief that accounting practices are practices of measurement. The principles of measurement require that every process of measurement be based on an appropriate theory of measurement. Given the belief in the accounting discipline that accounting practices are synonymous with practices of measurement, it is to be assumed that acceptable theories of measurement exist in the discipline. However, over the decades, researchers in this field have been unsuccessful in creating an acceptable theory of accounting measurement. This suggests that there is a gap between the accounting concept of measurement and the scientific principles of measurement. The main goals of this thesis are to determine whether the concept of measurement in accounting is in harmony with the principles of the representational theory of measurement and to develop a conceptual model of the accounting measurement problem. Representational theory establishes measurement in the social sciences. Accounting is regarded as a social science. This study applies the principles of the representational theory of measurement to determine the nature of the gap between the accounting concept of measurement and the principles of this theory. The very fact of referring to accounting as a measurement discipline implies the presence of an established and well-known theory of measurement in that discipline: a discipline cannot be referred to as a measurement discipline without the existence of such a theory. Therefore, the lack of success of researchers in creating a theory of accounting measurement suggests that accounting is not a measurement discipline and that accountants are currently unaware of this. To test this hypothesis: 1. A critical literature analysis was conducted, investigating whether the accounting concept of measurement is in harmony with the principles of the representational theory of measurement. The results of this analysis indicated that the accounting concept of measurement is not in harmony with the principles of the representational theory of measurement. 2. A questionnaire was sent to accountants, testing whether they were familiar with the principles of the representational theory of measurement and their application to the accounting discipline. The results of the survey indicated that accountants are not familiar with the principles of the representational theory of measurement or their application to the accounting discipline. The main contributions of this study lie in the fact that it reveals that current accounting practices are not in harmony with the principles of representational measurement. Accountants should be educated in the purpose of the principles of measurement in the social sciences in order to ensure their proper application during accounting measurement.
Download or read book Understanding Mattessich and Ijiri written by Nohora Garcia and published by Emerald Group Publishing. This book was released on 2017-11-16 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.
Download or read book Historical Developments in the Accountancy Profession Financial Reporting and Accounting Theory written by C. Richard Baker and published by Emerald Group Publishing. This book was released on 2021-11-15 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
Download or read book Theory of Accounting Measurement written by Yuji Ijiri and published by . This book was released on 1975 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 954 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1977 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Proceedings of the Conference Accounting and Economics written by Martin Shubik and published by Routledge. This book was released on 2014-06-23 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.
Download or read book Critique of Accounting written by Richard Mattessich and published by Praeger. This book was released on 1995-09-14 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gap between the theory and practice of accounting is examined in this text by concentrating on the need for dealing with moral and other normative issues as well as the problem of relating means to ends. Accounting in both Great Britain and the United States is covered.
Download or read book Profitability Accounting Theory and Methodology written by Geoffrey Whittington and published by Routledge. This book was released on 2007-06-11 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.
Download or read book Connectionist Approaches in Economics and Management Sciences written by Cédric Lesage and published by Springer Science & Business Media. This book was released on 2013-03-09 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the beginning of the 1980's, a lot of news approaches of biomimetic inspiration have been defined and developed for imitating the brain behavior, for modeling non linear phenomenon, for providing new hardware architectures, for solving hard problems. They are named Neural Networks, Multilayer Perceptrons, Genetic algorithms, Cellular Automates, Self-Organizing maps, Fuzzy Logic, etc. They can be summarized by the word of Connectionism, and consist of an interdisciplinary domain between neuroscience, cognitive science and engineering. First they were applied in computer sciences, engineering, biological models, pattern recognition, motor control, learning algorithms, etc. But rapidly, it appeared that these methods could be of great interest in the fields of Economics and Management Sciences. The main difficulty was the distance between researchers, the difference in the vocabulary used by the ones and the others, their basic background. The main notions used by these new techniques were not familiar to the Social and Human Sciences researchers. What are they ? Four of them are now very briefly introduced, but the reader will find more information in the following chapters.
Download or read book Measured Words written by Arielle Saiber and published by University of Toronto Press. This book was released on 2017-11-29 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measured Words explores the rich commerce between computation and writing that proliferated in fifteenth- and sixteenth-century Italy. In this captivating and generously illustrated work, Arielle Saiber studies the relationship between number, shape, and the written word in the works of four exceptional thinkers of the time: Leon Battista Alberti, Luca Pacioli, Niccolò Tartaglia, and Giambattista Della Porta. Although these Renaissance humanists came from different social classes and practised the mathematical and literary arts at varying levels of sophistication, they were all guided by a sense that there exist deep ontological and epistemological bonds between computational and verbal thinking and production. Their shared view that a network or continuity exists between the literary arts and mathematics yielded extraordinary results, from Alberti’s treatise on cryptography and Pacioli’s design calculations for the Roman alphabet to Tartaglia’s poetic solutions of cubic equations and Della Porta’s dramatic applications of geometry. Through lively, cogent analysis of these and other related texts of the period, Measured Words presents, literally and figuratively, brilliant examples of what interdisciplinary work can offer us.
