Browsing Faculty of Economic and Management Sciences by Subject "Measurement theory"
Now showing items 1-2 of 2
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The role of measurement theory in supporting the objectives of the financial statements
(Clute Institute [for academic research], 2011)This study emphasises the fact that the objectives of the financial statements are not compatible with the principles that establish measurement in the social sciences, and that they therefore cannot be considered to be ... -
Towards formulating an accounting theory of meaningfulness
(Clute Institute [for academic research], 2012)This study highlights the need for a theory of meaningfulness for accounting information. A theory of meaningfulness determines the theoretical position that may be taken about the scientific content of information. The ...