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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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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