An axiomatic basis of accounting: A structuralist reconstruction-Reference-Cited by-同舟云学术

An axiomatic basis of accounting: A structuralist reconstruction

Published:1991-05 Issue:3 Volume:30 Page:213-243
ISSN:0040-5833
Container-title:Theory and Decision
language:en
Short-container-title:Theor Decis

Author:

Balzer Wolfgang,Mattessich Richard

Publisher

Springer Science and Business Media LLC

Subject

Computer Science Applications,General Economics, Econometrics and Finance,General Social Sciences,Applied Psychology,Arts and Humanities (miscellaneous),Developmental and Educational Psychology,General Decision Sciences

Link

http://link.springer.com/content/pdf/10.1007/BF00132445.pdf

Reference48 articles.

1. American Accounting Association: 1966, A Statement of Basic Accounting Theory (Sarasota, FL).

2. Avila, H.E., Bravo, G. and Scarano E.R.: 1988, ?An Axiomatic Foundation of Accounting?, Working Paper, Institute of Accounting Research, University of Buenos Aires.

3. Balzer, W., Moulines, C.U. and Sneed, J.D.: 1987, An Architectonic for Science (Dordrecht: D. Reidel Publ. Co.).

4. Carlson, M.L. and Lamb J.W.: 1981, ?Constructing a Theory of Accounting: An Axiomatic Approach?, The Accounting Review (July), 557?573.

5. Chambers, R.J.: 1966, Accounting, Evaluation and Economic Behavior (Englewood Cliffs, N.J.: Prentice-Hall, Inc.)

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