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Measurement in Accounting

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References

1946On the Theory of Scales of Measurement4,758 cited
1952Fundamentals of Concept Formation in Empirical Science868 cited

Cited by

2018Corporate natural capital accounting76 cited
2013Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism41 cited
2024Seeing double corporate reporting through the materiality lenses of both investors and nature*31 cited
1982Chambers and Accounting Communication29 cited
2007Spacek's Contributions to Accounting Thought Revisited23 cited
2018‘Fair Value’ accounting as the normative Fisherian phase of accounting22 cited
2001Mathews, Gynther and Chambers: three pioneering Australian theorists19 cited
1963The Foundation of Financial Accounting.16 cited
2023Prevalence of Fisher's theory in mainstream accounting and economic research15 cited

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