Accounting Measurement and Economic Value

[Emperor2011]

Accounting Measurement and Economic Value | 10.5 MB

Title: Accounting Measurement And Economic Value
Author: Roger J Willett;
Category: Business & Finance, Economics, Theory of Economics, Accounting
Language: English | 315 Pages | ISBN: 3656289352


Description:
Accounting Measurement and Economic Value presents a rigorous foundation for economic value grounded in the representational theory of measurement and accounting practice. Bridging accounting, economics, and the philosophy of science, the book argues that empirical progress in economics is impeded by the lack of a clear and effective method for measuring economic value. It provides a formal measurement system based on observable accounting procedures - focusing on activity costs, prices, and quantities - that enables falsifiable economic hypotheses and replicable empirical testing.
Rejecting utility-based and decision theory approaches to the measurement of economic value, the author proposes an alternative framework rooted in effective measurement procedures. These procedures trace the flow of rights and resources in monetary economies and provide the foundation for the additive, ratio-scaled values used in both microeconomic and macroeconomic analysis.
The book provides the first comprehensive account of how accounting numbers, when correctly understood, can serve as the empirical backbone for economic models. It is written for researchers in accounting, economics, and related fields interested in the foundations of measurement, empirical validation of theory, and the role of information systems in economic decision-making.
Readership: Researchers, academics, and advanced graduate students in the fields of accounting theory, economic methodology, financial economics, philosophy of economics, and measurement science; scholars interested in the scientific foundations of empirical modeling in the social sciences; postgraduate seminars focused on the philosophy of accounting, empirical methods in economics, or advanced topics in financial and economic theory. It is particularly suited for: Academic economists dissatisfied with conventional utility-based theories of value. Accounting theorists seeking a rigorous foundation for financial measurement. Researchers exploring the interface between information systems and economic behavior. Policy advisors and statisticians concerned with macroeconomic measurement frameworks (e.g., national accounts, SNA).

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