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Toward a Better Understanding of the Role of Measurement in Accounting

Moustafa F. Abdel-Magid
The Accounting Review
Vol. 54, No. 2 (Apr., 1979), pp. 346-357
Stable URL: http://www.jstor.org/stable/245520
Page Count: 12
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Toward a Better Understanding of the Role of Measurement in Accounting
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Abstract

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.

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