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dc.contributor.authorMusvoto, Saratiel Wedzerai
dc.date.accessioned2014-09-10T08:47:24Z
dc.date.available2014-09-10T08:47:24Z
dc.date.issued2011
dc.identifier.citationMusvoto, W. 2011. Implications of the crisis of objectivity in accounting measurement on the development of finance theory.International business & economics research Journal, 10(2):113-122. [http://www.cluteinstitute.com/ojs/index.php/IBER/article/view/1799/1779]en_US
dc.identifier.issn1535-0754
dc.identifier.issn2157-9393
dc.identifier.urihttp://hdl.handle.net/10394/11310
dc.description.abstractStudies 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 in the development of finance theory indicate the use of accounting measurement information as a basis for their development. This indicates that subjective accounting information is incorporated in finance theory. Consequently, this questions the status of finance as a universal science for all investigators, and its ability to construct precise models of finance experiences. This paper uses the principles of representational measurement to highlight the implications of subjective accounting information on the development of finance principles and concepts. It shows that finance, is not a universal science and that precise models of finance experiences are currently not constructible.en_US
dc.description.urihttp://www.cluteinstitute.com/ojs/index.php/IBER/article/view/1799/1779
dc.language.isoenen_US
dc.publisherClute Institute [for academic research]en_US
dc.subjectRepresentational measurementen_US
dc.subjectEmpirical relational structureen_US
dc.subjectUniversal scienceen_US
dc.subjectFinance theoryen_US
dc.titleImplications of the crisis of objectivity in accounting measurement on the development of finance theoryen_US
dc.typeArticleen_US
dc.contributor.researchID22838082 - Musvoto, Saratiel Wedzerai


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