An axiomatic basis of accounting: A structuralist reconstruction | Zendy

Wolfgang Balzer | Zendy; Richard Mattessich | Zendy

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An axiomatic basis of accounting: A structuralist reconstruction

Author(s) -

Wolfgang Balzer,

Richard Mattessich

Publication year - 1991

Publication title -

theory and decision

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.602

H-Index - 37

eISSN - 1573-7187

pISSN - 0040-5833

DOI - 10.1007/bf00132445

Subject(s) - axiom , core (optical fiber) , mathematical economics , basis (linear algebra) , set (abstract data type) , core model , axiomatic system , mathematics , computer science , telecommunications , mathematical analysis , geometry , programming language

Set-theoretic axiomatizations are given for a model of accounting with double classification, and a general core-model for accounting. The empirical status, and “representational” role of systems of accounts, as well as the problem of how to assign “correct” values to the goods accounted, are analyzed in precise terms. A net of special laws based on the core-model is described.

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