A Framework for the Development of a Theory of Financial Accounting |
Contents
Page | 194 |
CONSTRUCT FORMULATION | 204 |
DEVELOPING THE DATA MATRIX | 222 |
Copyright | |
3 other sections not shown
Common terms and phrases
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-in-exchange construct asset-in-use construct capital construct Capital Maintenance Chambers channel capacity classification Committee on Concepts communication constructs of real data framework data matrix decision maker deductive definition Department of Accountancy Depreciation derived developed Economic Behavior empirical Enterprise Income epistemological 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 objective observation operationalized P-field perception phase present Press problem real world events relationships relevant Review 38 Robert K scale Science scientific semantical service-potentials stage structure Supra theoretical theorists theory construction theory plane thought processes transaction University of Queensland West Churchman Wiley & Sons York