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Developing the Data Matrix
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Accounting Concepts accounting constructs accounting data Accounting Measurement Accounting Research Accounting Review 45 Accounting Theory Age of Synthesis alternative American Accounting Association analytical propositions asset and capital asset constructs asset valuation asset-in-exchange construct asset-in-use construct capital construct Capital Maintenance Chambers channel capacity classification communication constraints constructs of real Corporate Financial Statements current cost data framework data matrix decision maker deductive definition Department of Accountancy Depreciation derived developed Economic Behavior empirical Enterprise Income financial accounting models Fixed Asset further Gynther Hence holding gains Ibid income construct income determination Information Theory information-generating system inputs investment John Wiley Journal of Accounting literature logical Margenau mathematical Mattessich metaphysical methodology observation operationalized perception phase present problem relevant Robert K scale scientific semantical service-potentials stage stream of asset structure Supra theoretical theorists theory construction theory plane thought processes transaction University of Queensland West Churchman Wiley & Sons York