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March 18, 2026The Accounting Review

Constructing a Theory of Accounting--An Axiomatic Approach.

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Authors

MCMarvin L. CarlsonJLJames W. Lamb

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Overview

Formulates accounting theory axiomatically, revealing key financial characteristics and suggesting further research.

Key Points

  • The aim is to formulate fundamental aspects of accounting theory using an axiomatic approach in predicate logic.
  • Describes the nature of deductive systems in mathematics and logic.
  • Constructs basic accounting vocabulary using primitive terms.
  • Introduces a set of axioms and enumerates rules of inference.
  • Derives theorems related to financial position and income.
  • Establishes key characteristics of financial position and income through theorems.
  • Suggests a foundation for further axiomatic research in accounting.

Cite This Study

Carlson et al. (1981) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a5688https://doi.org/10.2308/tar-4491964
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Also Consider

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

  1. 1THE THEORY AND PRACTICE OF ACCOUNTING.1957
  2. 2On Theory Construction and Verification.1970 · 1 citations
  3. 3THE PRESENT STATE OF ACCOUNTING HISTORY.1963
  4. 4Committee on Accounting Theory Construction and Verification.1971
  5. 5Relationships in Accounting Theory.1966