IDEAS home Printed from https://ideas.repec.org/a/bpj/aelcon/v8y2018i1p29n4.html
   My bibliography  Save this article

Axioms and Structures of Conventional Accounting Measurement

Author

Listed:
  • Ijiri Yuji

    (Stanford University, Stanford, USA)

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. […] 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.

Suggested Citation

  • Ijiri Yuji, 2018. "Axioms and Structures of Conventional Accounting Measurement," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 8(1), pages 1-29, March.
    • Handle: RePEc:bpj:aelcon:v:8:y:2018:i:1:p:29:n:4
    DOI: 10.1515/ael-2017-0057
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/ael-2017-0057
    Download Restriction: Download restriction for institutions: For access to full text, subscription to the journal is required. Individual readers who register with De Gruyter Online get free access.
    File URL: https://libkey.io/10.1515/ael-2017-0057?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bpj:aelcon:v:8:y:2018:i:1:p:29:n:4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.