Accession Number : AD0747647

Title :   Cluster Analysis, Measurement Theory, and Establishment of Accounting Standards.

Descriptive Note : Technical note,

Corporate Author : NORTHWESTERN UNIV EVANSTON ILL DEPT OF ACCOUNTING AND INFORMATION SYSTEMS

Personal Author(s) : Prince,Thomas R. ; Bruha,George R.

Report Date : AUG 1972

Pagination or Media Count : 31

Abstract : An overview of measurement theory is given with a focus on the classification and identification processes; this conceptual framework serves to facilitate and sharpen the comparisons and extensions which are made in the other two parts of the paper. Cluster analysis is examined from four perspectives: the philosophy, objective, basic assumptions, and applications. The measurement dimensions of accounting standards are highlighted with an emphasis on potential areas of refinement through the application of cluster analysis. (Author)

Descriptors :   (*STATISTICAL ANALYSIS, REVIEWS), DECISION THEORY, CLASSIFICATION, MEASUREMENT

Subject Categories : Administration and Management
      Statistics and Probability

Distribution Statement : APPROVED FOR PUBLIC RELEASE