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An Axiomatic Theory of Accounting Measurement Structures

Citation

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]

Copyright Statement

Copyright 1991 Oxford University Press

Official URL: http://dx.doi.org/0.1093/imaman/3.1.45

DOI: doi:10.1093/imaman/3.1.45

Abstract

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
Author:Willett, RJ (Professor Roger Willett)
ID Code:100581
Year Published:1991
Deposited By:Tasmanian School of Business and Economics
Deposited On:2015-05-20
Last Modified:2016-11-17
Downloads:0

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