The Accounting Review Vol. 54 No. 2 1979
Toward A Better Understanding of the Role of Measurement in Accounting.
Abstract
This article examines the ratio-scale view in accounting from the standpoint of modern measurement theory. It also provides interpretations of the tenets of modern measurement theory in accounting.
- DOI
- 10.2308/tar-4482527
- Volume
- 54
- Issue
- 2
- Pages
- 346-357
- Language
- en
- Sources
- openalex crossref