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March 18, 2026The Accounting Review

General-Price-Level-Adjusted Historical-Cost Statements and the Ratio-Scale View: A Comment.

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Authors

MAMoustafa Fahmy Abdel-Magid

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Overview

A comment critiques Vickrey's assessment of the ratio-scale view in accounting, suggesting flaws in his analysis.

Key Points

  • This comment aims to challenge the conclusions drawn by Vickrey regarding the ratio-scale view in accounting measurement.
  • Critiques Vickrey's use of criteria in his analysis
  • Analyzes the implications of the nature of money in accounting
  • Examines the validity of numerical assignments in accounting standards.
  • Identifies weaknesses in Vickrey's argument against the ratio-scale view
  • Argues that Vickrey's criteria are incompatible with the analysis
  • Suggests that the general acceptability of money must be considered in accounting.

Cite This Study

Moustafa Fahmy Abdel-Magid (1979) studied this question.

synapsesocial.com/papers/69ba429c4e9516ffd37a2fe0https://doi.org/10.2308/tar-4489489
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Also Consider

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

  1. 1General-Price-Level-Adjusted Historical-Cost Statements and The Ratio-Scale View.1976
  2. 2In Defense of GPLAHCSATRSV.1979
  3. 3Price-Level Accounting and Scales of Measurement.1970
  4. 4PRICE LEVEL ADJUSTMENTS: REJOINDER TO PROFESSOR HUSBAND.1956
  5. 5Toward A Better Understanding of the Role of Measurement in Accounting.1979