Browsing by Author "22838082 - Musvoto, Saratiel Wedzerai"
Now showing items 1-10 of 10
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The Accounting concept of measurement and the thin line between representational measurement theory and the classical theory of measurement.
Scrimnger-Christian, Charmaine; Musvoto, S. Wedzerai (Clute Institute [for academic research], 2011)The purpose of this study is to discuss a possible way forward in accounting measurement. It also highlights the importance of understanding the lack of appreciation given by the accounting researchers to the distinction ... -
The fluctuating nature of risk management models
Viljoen, Diana; Musvoto, S. Wedzerai, (Mediterranean Center of Social and Educational Research (MCSER), 2013)This study discusses the credibility of using a fragmented approach to constructing risk management models. Current risk management models are based on the fragmentation approach which views inputs into the deterministic ... -
Implications of the crisis of objectivity in accounting measurement on the development of finance theory
Musvoto, Saratiel Wedzerai (Clute Institute [for academic research], 2011)Studies in accounting measurement indicate the absence of empirical relational structures that should form the basis for accounting measurement. This suggests the lack of objectivity of accounting information. Landmarks ... -
Implications of the homomorphism definition of measurement on accounting measurement theory
Musvoto, Saratiel Wedzerai (Clute Institute [for academic research], 2011)This study compares the principles of the representational theory of measurement with accounting practices to decipher the reasons creating a gap between accounting measurement practices and the scientific practices of ... -
Introducing the representational measurement project in accounting
Saratiel Weszerai, Musvoto (Clute Institute [for academic research], 2011)This study introduces a representational measurement (a theory that establishes measurement in the social sciences) perspective to the accounting concept of measurement. Accounting studies have long sought to establish ... -
Rethinking the going concern assumption as a pre–condition for accounting measurement
Musvoto, Saratiel Wedzerai; Gouws, Daan G. (Clute Institute [for academic research], 2011)This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern ... -
Rethinking the use of causal theories in social sciences: a focus on accounting and finance
Scrimnger-Christian, Charmaine; Musvoto, Saratiel Wedzerai (Clute Institute [for academic research], 2011)This study highlights the problems associated with the use of deterministic models in social scientific disciplines such as accounting and finance. A deterministic theory connotes a self-defining set of physical relations ... -
The role of measurement theory in supporting the objectives of the financial statements
Musvoto, Saratiel Weszerai (Clute Institute [for academic research], 2011)This study emphasises the fact that the objectives of the financial statements are not compatible with the principles that establish measurement in the social sciences, and that they therefore cannot be considered to be ... -
Role of probability biclassification in accounting and finance random variable representations
Charmaine, Scrimnger-Christian; Musvoto, Saratiel Wedserai (Clute Institute [for academic research], 2012)The concept of value in accounting has been generalized by various authors to a large variety of relations in both accounting and finance. For example, the basis for the preparation of the financial statements in accounting ... -
Towards formulating an accounting theory of meaningfulness
Musvoto, S. Wedzerai; Gouws, Daan G. (Clute Institute [for academic research], 2012)This study highlights the need for a theory of meaningfulness for accounting information. A theory of meaningfulness determines the theoretical position that may be taken about the scientific content of information. The ...