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March 18, 2026The Accounting Review

Toward A Better Understanding of the Role of Measurement in Accounting.

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Authors

MAMoustafa Fahmy Abdel-MagidSimon Fraser University

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Implication

This article examines the role of measurement in accounting, revealing insights from modern measurement theory.

Key Points

  • The aim is to explore the ratio-scale perspective in accounting through modern measurement frameworks.
  • Review of modern measurement theory
  • Interpretation of accounting principles
  • Analysis of ratio-scale application in accounting
  • Clarified the concepts of ratio-scale measurement in accounting
  • Provided interpretations of modern measurement theory as applied to accounting practices

Cite This Study

Moustafa Fahmy Abdel-Magid (1979) studied this question.

synapsesocial.com/papers/69ba44154e9516ffd37a5f61https://doi.org/10.2308/tar-4482527
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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.1976
  2. 2An Induced Theory of Accounting Measurement.1985
  3. 3Is Accounting a Measurement Discipline?1970
  4. 4Price-Level Accounting and Scales of Measurement.1970
  5. 5General-Price-Level-Adjusted Historical-Cost Statements and the Ratio-Scale View: A Comment.1979