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An Axiomatic Theory of Accounting Measurement Structures


Willett, RJ, An Axiomatic Theory of Accounting Measurement Structures, IMA Journal of Mathematics Applied in Business and Industry, 3, (1) pp. 45-59. ISSN 1471-678X (1991) [Refereed Article]

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Copyright 1991 Oxford University Press

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DOI: doi:10.1093/imaman/3.1.45


This paper presents an axiomatic theory of accounting practice which describes accounting concepts in terms of sets. The theory provides a framework within which to understand the significance of accounting measurements for the probabilistic analysis of economic processes.

Item Details

Item Type:Refereed Article
Research Division:Mathematical Sciences
Research Group:Pure mathematics
Research Field:Mathematical logic, set theory, lattices and universal algebra
Objective Division:Economic Framework
Objective Group:Measurement standards and calibration services
Objective Field:Service industries standards and calibrations
UTAS Author:Willett, RJ (Professor Roger Willett)
ID Code:100581
Year Published:1991
Deposited By:TSBE
Deposited On:2015-05-20
Last Modified:2016-11-17

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