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dc.contributor.authorMusvoto, Saratiel Weszerai
dc.date.accessioned2014-09-09T13:54:16Z
dc.date.available2014-09-09T13:54:16Z
dc.date.issued2011
dc.identifier.citationMusvoto, S.W. 2011. The role of measurement theory in supporting the objectives of the financial statements. International business & economics research Journal, 10(8):1-14. [http://journals.cluteonline.com/index.php/IBER]en_US
dc.identifier.issn1535-0754
dc.identifier.issn2157-9393
dc.identifier.urihttp://hdl.handle.net/10394/11294
dc.description.abstractThis 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 measurement objectives. The concept of measurement presupposes the comprehension of the principal state and consequently the objectives of a measurement discipline only make measurement sense in the presence of a theory of measurement in which they are contained. Currently, accounting is considered to be a measurement discipline with complete measurement objectives, even in the absence of a measurement theory that incorporates the objectives of the measurement process. In this study the principles of the representational theory of measurement (a theory that establishes measurement in the social sciences) are used to emphasise that the objectives of the financial statements are not measurement objectives unless they are supported by a theory of measurement. Hence the financial statements cannot contain measurement information until a theory of measurement is established that incorporates the objectives of the accounting measurement processes.en_US
dc.description.urihttp://www.cluteinstitute.com/ojs/index.php/IBER/article/view/5373/5458
dc.language.isoenen_US
dc.publisherClute Institute [for academic research]en_US
dc.subjectMeasurement objectivesen_US
dc.subjectFinancial statementsen_US
dc.subjectRepresentational measurementen_US
dc.subjectEmpirical true valueen_US
dc.subjectMeasurement theoryen_US
dc.titleThe role of measurement theory in supporting the objectives of the financial statementsen_US
dc.typeArticleen_US
dc.contributor.researchID22838082 - Musvoto, Saratiel Wedzerai


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