A Study on Prof. Mattessich’s and Prof. Ijiri’s Theoretical Researches with Regard to A Recent Book

Abstract

Abstract The recent book mentioned in the title is by Prof. Garcia Nohora, Understanding Mattessich and Ijiri: A Study of Accounting Thought, Emerald Publishing, Bingley, U. K., 2018. Richard Mattessich’s “Accounting and Analitycal Methods” (1964) and Yuji Ijiri’s “Theory of Accounting Measurement” (1975), contributed to the debate on the foundational research in accounting and management science. Through the axiomatics they introduced a requirement of a rigorous standard for effective and reliable accounting and management science knowledge. The major practical consequences are linked to the less rigorous FASB conceptual framework. Prof. Garcia investigates also the internal and external environmental conditions where Mattessich and Ijiri could develop their researches.