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March 18, 2026The Accounting Review

Measurement in Current Accounting Practices: A Reply.

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Authors

YIYuji IjiriJapan Atomic Energy Agency

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Implication

This reply addresses critiques on accounting measurement in the current practices, suggesting insights for understanding fundamentals.

Key Points

  • The aim is to clarify the foundations of accounting measurement in current practices and respond to critiques.
  • Engaged with critiques from Raymond J. Chambers.
  • Focused on the definition and understanding of accounting measurement.
  • Discussed objectivity in measurement concerning personal characteristics.
  • Clarified the primary purpose of understanding accounting as is.
  • Noted the absence of alternative definitions in the critique.
  • Addressed major issues raised in the critique, although some responses were omitted.

Cite This Study

Yuji Ijiri (1972) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a29d2https://doi.org/10.2308/tar-4503158
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Also Consider

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

  1. 1Measurement in Current Accounting Practice: A Critique.1972
  2. 2Empirical Evidence- A Reply.1970
  3. 3Chambers on Accounting Theory.1968
  4. 4An Induced Theory of Accounting Measurement.1985
  5. 5Report of the Committee on Foundations of Accounting Measurement.1971 · 1 citations