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An axiomatic basis of accounting : a structuralist reconstruction
Eine axiomatische Grundlegung der Berechnung
[journal article]
Balzer, Wolfgang; Mattessich, Richard
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Please use the following Persistent Identifier (PID) to cite this document:http://nbn-resolving.de/urn:nbn:de:0168-ssoar-39234
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| 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 analyzed in precise terms. A net of special laws based on the core-model is described. |
| Keywords | statistics; axiomatization; mathematics; model; theory; economy |
| 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 |
| Document Type | journal article |
