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RISS 인기검색어
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- 저자 : 申正植 (검색결과 199 건)
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申廷植 漢陽大學校 1974 論文集 Vol.8 No.-
My intention of this writing is to clarify the nature and concepts of the accouting measurement. The understanding of the functions of Accounting measurement is convinced to be of great importance to the formulation of the accounting theory and furthur development of accounting practice. The accounting measurement is a specific kind of measurement in general applied to the accounting objectives. Accounting measures are the final products of the accounting measurement process. They are the surrogates of the realworld economic phenomena related to the entity concerned and are used in the decision models of the interest groups. The objects and events to be measured by accounting are limited to those affecting the economy entity concerned and measured in terms of their relationship to the entity. Many economic event of object must be explained before it can be expressed in accounting language. Thus, there is no direct correspondence found in accounting as in a fundamental measurement between a surrogate (accounting measure) and the principal (economic event or object). Therefore, accounting measurement can be viewed as a fiat measurement. In accounting, there are four types of measurement scales-norminal scale, ordinal scale, interval scale and ratio scale-but, the ratio scale is used provide more informationin in its measures than any other type of measurement scales. Economic events or obiects are measured y accounting in terms of the numbers of monetary unit, and the numbers can be mathematically operated. Accounting measurement can be made usefully only when the relationshipis adequately maintained between the economic events or obiects and the rules of financial measures. Therefore, it is very important, for the development of the function of the accounting measurement, to understand the rules of the uses of accounting measures and empirical relationships among the economic event for object. Since the understanding of accounting measurement can be made possible to compare it with the measurement systems of other science field, the accounting measurement should be further developed in conformity with other science.
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