What question did this study set out to answer?

The aim is to critically assess current measurement practices in accounting and differentiate between various types of quantification.

Measurement in Current Accounting Practice: A Critique.

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This critique examines measurement in accounting to clarify its nature and implications for practices.

The aim is to critically assess current measurement practices in accounting and differentiate between various types of quantification.
Analyzed existing accounting literature on measurement practices.
Critically examined the application of quantification rules in accounting processes.
Discussed the subjective nature of certain measures in economics and social sciences.
Identified inconsistencies in current accounting measurement practices.
Demonstrated a lack of disciplined measurement in accounting.
Clarified the distinction between measurement and other forms of quantification.

R. J. Chambers (1972) studied this question.

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