The concept of a scale in accounting measurement

The concept of a scale in accounting measurement

This study compares the practices of accounting measurement with the principles of the representational theory of measurement to determine whether the attributes of accounting phenomena are measured on well-founded scales. The results of this study indicate that the concept of the representational s...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:South African journal of economic and management sciences 2010-12, Vol.13 (4), p.424-436
Hauptverfasser: Gouws, D.G., Musvoto, S.W.
Format: Artikel
Sprache:eng
Schlagworte:
Business
Business, Finance
Communication
Economics
Interval scale
Management
Nominal scale
Ordinal scale
Public Administration
Ratio scale
Representational measurement
University of Pretoria
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:This study compares the practices of accounting measurement with the principles of the representational theory of measurement to determine whether the attributes of accounting phenomena are measured on well-founded scales. The results of this study indicate that the concept of the representational scale is misapplied in the accounting discipline. The principles of representation measurement are hinged on the precise specification of how a scale of measurement is formed. Consequently, the findings suggest that accounting is not a measurement discipline.
ISSN:1015-8812
2222-3436
2222-3436
DOI:10.4102/sajems.v13i4.95