Accession Number : AD0602662

Title :   AXIOMS AND STRUCTURES OF CONVENTIONAL ACCOUNTING MEASUREMENT.

Descriptive Note : Technical rept. no. 128,

Corporate Author : STANFORD UNIV CALIF INST FOR MATHEMATICAL STUDIES IN THE SOCIAL SCIENCES

Personal Author(s) : Ijiri,Yuji

Report Date : 30 APR 1964

Pagination or Media Count : 45

Abstract : 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.

Descriptors :   (*MANAGEMENT ENGINEERING, LINEAR PROGRAMMING), (*LINEAR PROGRAMMING, MANAGEMENT ENGINEERING), SCHEDULING, ECONOMICS, SET THEORY, GEOMETRY, MEASURE THEORY, MANAGEMENT PLANNING AND CONTROL, OPERATIONS RESEARCH

Distribution Statement : APPROVED FOR PUBLIC RELEASE