This article examines the ratio-scale view in accounting from the stand-point of modern measurement theory. It also provides interpretations of the tenets of modern measurement theory in accounting.
CITATION STYLE
Abdel-Magid, M. F. (1979). Toward a Better Understanding of the Role of Measurement in Accounting. Accounting Review, 54(2), 346–357. Retrieved from http://links.jstor.org/sici?sici=0001-4826%28197904%2954%3A2%3C346%3ATABUOT%3E2.0.CO%3B2-E
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