Browsing Research Output by Subject "Representational measurement"
Now showing items 1-5 of 5
-
The Accounting concept of measurement and the thin line between representational measurement theory and the classical theory of measurement.
(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 ... -
Implications of the crisis of objectivity in accounting measurement on the development of finance theory
(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
(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
(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 ... -
The role of measurement theory in supporting the objectives of the financial statements
(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 ...