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March 18, 2026The Accounting Review

General-Price-Level-Adjusted Historical-Cost Statements and The Ratio-Scale View.

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Authors

DVDon VickreyArizona State University

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Overview

This article appraises the validity of the ratio-scale view in accounting, highlighting its implications for future theory development.

Key Points

  • The paper aims to evaluate the validity of the ratio-scale view in financial accounting methodology.
  • Overview of the analysis of the ratio-scale view
  • Detailed analysis of the logic behind the viewpoint
  • Examination of the connection between theory construction and measurement theory
  • Identified a link between accounting theory construction and measurement theory
  • Concluded that understanding numerical assignments in accounting is crucial for theory development

Cite This Study

Don Vickrey (1976) studied this question.

synapsesocial.com/papers/69ba42ae4e9516ffd37a32f6https://doi.org/10.2308/tar-4502470
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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: A Comment.1979
  2. 2Toward A Better Understanding of the Role of Measurement in Accounting.1979
  3. 3In Defense of GPLAHCSATRSV.1979
  4. 4Price-Level Accounting and Scales of Measurement.1970
  5. 5Methodological Preconditions and Problems of A General Theory of Accounting.1972