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dc.contributor.authorMusvoto, Saratiel Wedzerai
dc.date.accessioned2014-09-10T08:28:16Z
dc.date.available2014-09-10T08:28:16Z
dc.date.issued2011
dc.identifier.citationMusvoto, S.W. 2011. Implications of the homomorphism definition of measurement  on accounting measurement theory. International business & economics research Journal, 10(5):23-32. [http://journals.cluteonline.com/index.php/IBER]en_US
dc.identifier.issn1535-0754
dc.identifier.issn2157-9393
dc.identifier.urihttp://hdl.handle.net/10394/11309
dc.description.abstractThis 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 measurement. Representational measurement establishes measurement in social scientific disciplines such as accounting. The discussion in this study focuses on the need for accounting to provide principled arguments to justify its status as a measurement discipline. The arguments made highlight the need for possible modifications of the accounting measurement concept to deal with issues that are at least partially philosophical in nature, such as the concept of error and the passing of value representations from finite to continuum. These problems are primarily conceptual in nature. They indicate that accounting is far from a measurement discipline. Their resolution could require major changes to the accounting concept of measurement.en_US
dc.description.urihttp://www.cluteinstitute.com/ojs/index.php/IBER/article/view/4228/4299
dc.language.isoenen_US
dc.publisherClute Institute [for academic research]en_US
dc.subjectMeasurementen_US
dc.subjectRepresentational measurementen_US
dc.subjectHomomorphismen_US
dc.subjectAutomorphismen_US
dc.titleImplications of the homomorphism definition of measurement  on accounting measurement theoryen_US
dc.typeArticleen_US
dc.contributor.researchID22838082 - Musvoto, Saratiel Wedzerai


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