%T An axiomatic basis of accounting : a structuralist reconstruction
%A Balzer, Wolfgang
%A Mattessich, Richard
%J Theory and Decision
%K Accounting; axiomatic model; theory; theory-net; valuation-problem
%X 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.
%W GESIS - http://www.gesis.org
%~ SSOAR - http://www.ssoar.info