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South African Journal of Economic and Management Sciences

On-line version ISSN 2222-3436
Print version ISSN 1015-8812

Abstract

MUSVOTO, Saltiel Wedzerai  and  GOUWS, Daan. The concept of a scale in accounting measurement. S. Afr. j. econ. manag. sci. [online]. 2010, vol.13, n.4, pp.424-436. ISSN 2222-3436.

This study compares the practices of accounting measurement with the principles of the representational theory of measurement to determine whether the attributes of accounting phenomena are measured on well-founded scales. The results of this study indicate that the concept of the representational scale is misapplied in the accounting discipline. The principles of representation measurement are hinged on the precise specification of how a scale of measurement is formed. Consequently, the findings suggest that accounting is not a measurement discipline.

Keywords : Representational measurement; nominal scale; ordinal scale; interval scale; ratio scale.

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