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An axiomatic basis of accounting: a structuralist reconstruction
Eine axiomatische Grundlegung der Berechnung
[journal article]
Abstract Set-theoretic axiomatizations are given for a model of accounting with double c1assification, and a general core-model for accounting. The empirical status, and "representational" role of systems of accounts, as weIl as the problem of how to assign "correct" values to the goods accounted, are analyz... view more
Set-theoretic axiomatizations are given for a model of accounting with double c1assification, and a general core-model for accounting. The empirical status, and "representational" role of systems of accounts, as weIl as the problem of how to assign "correct" values to the goods accounted, are analyzed in precise terms. A net of special laws based on the core-model is described.... view less
Keywords
axiomatization; theory; statistics; economy; model; mathematics
Classification
Philosophy of Science, Theory of Science, Methodology, Ethics of the Social Sciences
Basic Research, General Concepts and History of Economics
Method
theory formation
Free Keywords
Accounting; axiomatic model; theory; theory-net; valuation-problem
Document language
English
Publication Year
1991
Page/Pages
p. 213-243
Journal
Theory and Decision, 30 (1991) 3
Status
Published Version; reviewed
Licence
Creative Commons - Attribution-Noncommercial-No Derivative Works