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March 18, 2026The Accounting Review

Price-Level Accounting and Scales of Measurement.

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Authors

MMMaurice Moonitz

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Overview

Article discusses price-level accounting's effects on financial reporting, highlighting theoretical implications.

Key Points

  • The article examines how measurement theory can be applied to price-level accounting, focusing on financial impacts due to price changes.
  • Analyzes different scales of measurement and their interrelationships.
  • Explores the effects of price-level changes on the exchange-value of money.
  • Reviews the common index used to measure general price levels.
  • Identifies significant shifts in the exchange-value of money across countries over time.
  • Highlights the importance of changing business mindsets for acceptance of price-level accounting.

Cite This Study

Maurice Moonitz (1970) studied this question.

synapsesocial.com/papers/69ba434a4e9516ffd37a45f8https://doi.org/10.2308/tar-4491860
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Also Consider

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

  1. 1Impact of Price-Level Accounting.1977
  2. 2General-Price-Level-Adjusted Historical-Cost Statements and The Ratio-Scale View.1976
  3. 3CONSISTENCY AND CHANGING PRICE LEVELS.1949
  4. 4Price-Level Restated Accounting and the Measurement of Inflation Gains and Losses.1974
  5. 5General-Price-Level-Adjusted Historical-Cost Statements and the Ratio-Scale View: A Comment.1979