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March 18, 2026The Accounting Review

An Induced Theory of Accounting Measurement.

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Authors

GSGeorge J. StaubusAirbus (India)

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Implication

Empirical analysis explores accounting measurement methods, revealing a common focus on wealth simulation.

Key Points

  • The aim is to develop a descriptive theory of accounting measurement by analyzing existing practices.
  • Reviewed current accounting practices to determine measurement goals.
  • Examined specific measurement practices to identify methods used.
  • Developed a central idea to explain the majority of accounting measurement practices.
  • Identified eight general measurement methods employed in accounting.
  • Noted that measurements focus on aspects of wealth.
  • Highlighted qualities such as stability, conservatism, and management control in income measurement.
  • Found that market simulation connects GAAP measurement practices when current market prices are unavailable.

Cite This Study

George J. Staubus (1985) studied this question.

synapsesocial.com/papers/69ba420a4e9516ffd37a1f7chttps://doi.org/10.2308/tar-4507915
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Nature of Income Measurement.1979
  2. 2AXIOMS AND STRUCTURES OF CONVENTIONAL ACCOUNTING MEASUREMENT.1965 · 1 citations
  3. 3Descriptive Validity of Accounting Calculations.1967
  4. 4The Measurement and Recognition in the Financial Reporting Disclosures2024
  5. 5A Study of Some Relationships between Accounting and Decision-Making Processes.1970