## The foundations of accounting measurement: a mathematical, economic, and behavioral inquiry |

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accounting measurement accounting system accounting valuation activity actually Adams aggregation function Aggregation Problem American Accounting Association assume axioms barometer basic class benefit value cash causal chain causal double-entry causal network Chapter classificational double-entry concept consider conventional accounting decision maker decrement defined degree of objectivity denoted derived determined discussed double-entry bookkeeping system double-entry system economic element empty set entity entry equal equivalence relation example exchange Figure function g future resources given Hence historical cost valuation homomorphic identify Ijiri income increment inventories inverse function linear aggregation coefficient mathematical matrix means measure theory measurement system microfunction n-tuple negative assets numbers obtained ordered pairs partition payoff variable perfect with respect phenomena pound of fish pound of nuts product set property function quantity measure random variable relation among objects reliability representation represented sacrifice value Situation surrogates symbols Table Theory unique users utility differential valuation methods variance vector