Axioms and Structures of Conventional Accounting Measurement

Ijiri Yuji
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Ijiri Yuji: Stanford University, Stanford, USA

Accounting, Economics, and Law: A Convivium, 2018, vol. 8, issue 1, 29

Abstract: This paper probes into the foundations of conventional accounting measurements in order to construct a relatively simple axiom system on which a purely mathematical measurement system can be erected and thus provide a consistent basis for examining pertinent aspects of conventional accounting practices. […] We take conventional accounting measurement as given rather than, ab initio, seeking to prescribe what we think accounting measurement should be. […] Our attempt has been directed toward approximating conventional accounting by a relatively simple set of axioms and measurement rules, in the same manner that scientists in physics or chemistry have tried to develop a relatively simple set of concepts and theories in order to explain, in satisfactory degrees of approximation, complicated phenomena in this world.

Keywords: accounting and economics; measurement theory; historical cost accounting (search for similar items in EconPapers)
Date: 2018
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DOI: 10.1515/ael-2017-0057

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