Browsing Research Articles (Financial Management) by Subject "Representational measurement"

Browsing Research Articles (Financial Management) by Subject "Representational measurement"

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  • The concept of a scale in accounting measurement 
    Musvoto, S.W. (Saratiel Wedzerai); Gouws, Daan G. (Juta, 2010)
    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. ...
  • Rethinking the going concern assumption as a pre-condition for accounting measurement 
    Musvoto, S.W. (Saratiel Wedzerai); Gouws, Daan G. (Clute Institute for Academic Research, 2011-04)
    This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern ...