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 The Metaphysics of Quantities written by J. E. Wolff and published by Oxford University Press. This book was released on 2020-05-27 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: What are physical quantities, and in particular, what makes them quantitative? This book articulates and defends an original answer to this important, insufficiently understood question through the novel position of substantival structuralism. This position argues that quantitativeness is an irreducible feature of attributes, and quantitative attributes are best understood as substantival structured spaces. The book first explores what it means for an attribute to be quantitative, and what metaphysical implications a commitment to quantitative attributes has. It then sets the stage to address the metaphysical and ontological consequences of the existence of quantitative attributes.

Download or read book Measurement and Accounting Information Criteria written by Theodore J. Mock and published by . This book was released on 1976 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Critique and Defense of the Representational Theory of Measurement written by Leonard Anthony Kalal and published by . This book was released on 1972 with total page 338 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 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 The Routledge Handbook of the Philosophy of Economics written by Conrad Heilmann and published by Taylor & Francis. This book was released on 2021-11-29 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most fundamental questions of economics are often philosophical in nature, and philosophers have, since the very beginning of Western philosophy, asked many questions that current observers would identify as economic. The Routledge Handbook of Philosophy of Economics is an outstanding reference source for the key topics, problems, and debates at the intersection of philosophical and economic inquiry. It captures this field of countless exciting interconnections, affinities, and opportunities for cross-fertilization. Comprising 35 chapters by a diverse team of contributors from all over the globe, the Handbook is divided into eight sections: I. Rationality II. Cooperation and Interaction III. Methodology IV. Values V. Causality and Explanation VI. Experimentation and Simulation VII. Evidence VIII. Policy The volume is essential reading for students and researchers in economics and philosophy who are interested in exploring the interconnections between the two disciplines. It is also a valuable resource for those in related fields like political science, sociology, and the humanities.

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 Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Download or read book Representation and Structure in Economics written by Hsiang-Ke Chao and published by Routledge. This book was released on 2020-04-08 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a methodological perspective on understanding the essential roles of econometric models in the theory and practice. Offering a comprehensive and comparative exposition of the accounts of models in both econometrics and philosophy of science, this work shows how econometrics and philosophy of science are interconnected while exploring the methodological insight of econometric modelling that can be added to modern philosophical thought. The notion of structure is thoroughly discussed throughout the book. The studies of the consumption function of Trygve Haavelmo, Richard Stone, Milton Friedman, David Hendry and Robert Lucas are taken as the case studies to investigate their methodological implications of model and structure. In addition to the semantic view of the scientific theories, various philosophical accounts concerning scientific models are used to shed light on the methodological nature of these consumption studies in economics. This book will be of great interest to scholars and students of methodology of economics and econometrics as well as anyone interested in the philosophy of science in an economic context.

Download or read book The Decision Usefulness Theory of Accounting written by George J. Staubus and published by Routledge. This book was released on 2013-02-01 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.

Download or read book Measurement Theory Applied to the Uncertainty in Accounting Numbers written by Bruce Alan Samuelson and published by . This book was released on 1978 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Twentieth Century Accounting Thinkers RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2014-02-05 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.

Download or read book Advanced Accounting Theory Practice written by Jayaprakash Reddy and published by APH Publishing. This book was released on 2004 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses On The Theory Part Of Advanced Accounting. Covers Theories Of Accounting, Accounting Standards, Measurement Of Income, Charging Prices, Human Resource Accounting, Social Responsiblity Accounting, Mechanized Accounting, Valuation Of Shares And Reporting. In Question-Answer Format, Useful For Mcom Students.

Download or read book Measurement Across the Sciences written by Luca Mari and published by Springer Nature. This book was released on 2023-02-25 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book proposes a conceptual framework for understanding measurement across a broad range of scientific fields and areas of application, such as physics, engineering, education, and psychology. It addresses contemporary issues and controversies within measurement in light of the framework, including operationalism, definitional uncertainty, and the relations between measurement and computation, and describes how the framework, operating as a shared concept system, supports understanding measurement’s work in different domains, using examples in the physical and human sciences. This revised and expanded second edition features a new analysis of the analogies and the differences between the error/uncertainty-related approach adopted in physical measurement and the validity-related approach adopted in psychosocial measurement. In addition, it provides a better analysis and presentation of measurement scales, in particular about their relations with quantity units, and introduces the measurand identification/definition as a part of the "Hexagon Framework" along with new examples from the physical and psychosocial sciences. Researchers and academics across a wide range of disciplines including biological, physical, social, and behavioral scientists, as well as specialists in measurement and philosophy appreciate the work’s fresh and provocative approach to the field at a time when sound measurements of complex scientific systems are increasingly essential to solving critical global problems.

Download or read book Accounting Theory written by Richard G. Schroeder and published by . This book was released on 1991-01-16 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on a descriptive interpretation of the Opinions and Standards issued by the Accounting Principles Board and the Financial Accounting Standards Board, it provides students with an authoritative and thorough grounding in financial accounting theory. Provides a framework within which to operate by discussing financial accounting topics and expands on these topics by including readings directly connected with each of the chapters. In addition, it contains end-of-chapter multiple-choice and essay questions related to the material. Adapted from recent Uniform CPA Examinations, these questions provide exposure to the types of issues the Board of Examiners has stressed in recent years.

Download or read book Financial Accounting Theory and Analysis written by Richard G. Schroeder and published by John Wiley & Sons. This book was released on 2022-11-08 with total page 706 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You'll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07