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March 18, 2026The Accounting Review

Is Accounting a Measurement Discipline?

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Authors

DVDon VickreyArizona State University

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Implication

This article explores how accounting can be understood through measurement concepts, suggesting important implications for the field.

Key Points

  • The aim is to assess whether accounting qualifies as a measurement discipline by evaluating the definitions and conditions of measurement.
  • Analyzing typical definitions of measurement in accounting.
  • Investigating isomorphism and homomorphism in relation to empirical and numerical systems.
  • Examining purchasing power and depreciation methods as practical examples.
  • Defined measurement allows for clearer accounting concepts.
  • Purchasing power aligns with the criteria for measurement in accounting.
  • Selecting appropriate depreciation methods reflects on economic properties.

Cite This Study

Don Vickrey (1970) studied this question.

synapsesocial.com/papers/69ba43a84e9516ffd37a525ahttps://doi.org/10.2308/tar-4494526
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