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March 18, 2026The Accounting Review0 citations

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

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MAMoustafa Fahmy Abdel-Magid

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

Abstract

Abstract ABSTRACT: This article examines the ratio-scale view in accounting from the standpoint of modern measurement theory. It also provides interpretations of the tenets of modern measurement theory in accounting.

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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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