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Axioms and Structures of Conventional Accounting Measurement

机译:常规会计计量的公理与结构

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This paper probes into the foundations of conventional accounting measurements in order to construct a relatively simple axiom system on which a purely mathematical measurement system can be erected and thus provide a consistent basis for examining pertinent aspects of conventional accounting practices. It was shown that if the set of three axioms, axiom of quantities, axiom of ownership, and axiom of exchanges is granted, we can generate, by a set of measurement rules, a uniform measure from a set of physical measures by means of measure imputations through exchanges, in a purely mathematical way without appealing to empirical judgment.

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