dc.contributor.author | Balzer, Wolfgang | de |
dc.contributor.author | Mattessich, Richard | de |
dc.date.accessioned | 2009-01-08T16:03:00Z | de |
dc.date.accessioned | 2012-08-29T21:42:52Z | |
dc.date.available | 2012-08-29T21:42:52Z | |
dc.date.issued | 1991 | de |
dc.identifier.uri | http://www.ssoar.info/ssoar/handle/document/3923 | |
dc.description.abstract | Set-theoretic axiomatizations are given for a model of accounting with double c1assification, and a general core-model for accounting. The empirical status, and "representational" role of systems of accounts, as weIl as the problem of how to assign "correct" values to the goods accounted, are analyzed in precise terms. A net of special laws based on the core-model is described. | en |
dc.language | en | de |
dc.subject.ddc | Wirtschaft | de |
dc.subject.ddc | Sozialwissenschaften, Soziologie | de |
dc.subject.ddc | Social sciences, sociology, anthropology | en |
dc.subject.ddc | Economics | en |
dc.subject.other | Accounting; axiomatic model; theory; theory-net; valuation-problem | |
dc.title | An axiomatic basis of accounting: a structuralist reconstruction | en |
dc.title.alternative | Eine axiomatische Grundlegung der Berechnung | de |
dc.description.review | begutachtet | de |
dc.description.review | reviewed | en |
dc.source.journal | Theory and Decision | de |
dc.source.volume | 30 | de |
dc.publisher.country | NLD | |
dc.source.issue | 3 | de |
dc.subject.classoz | Basic Research, General Concepts and History of Economics | en |
dc.subject.classoz | Wissenschaftstheorie, Wissenschaftsphilosophie, Wissenschaftslogik, Ethik der Sozialwissenschaften | de |
dc.subject.classoz | Philosophy of Science, Theory of Science, Methodology, Ethics of the Social Sciences | en |
dc.subject.classoz | Allgemeines, spezielle Theorien und Schulen, Methoden, Entwicklung und Geschichte der Wirtschaftswissenschaften | de |
dc.subject.thesoz | Theorie | de |
dc.subject.thesoz | axiomatization | en |
dc.subject.thesoz | theory | en |
dc.subject.thesoz | statistics | en |
dc.subject.thesoz | Axiomatisierung | de |
dc.subject.thesoz | economy | en |
dc.subject.thesoz | model | en |
dc.subject.thesoz | mathematics | en |
dc.subject.thesoz | Statistik | de |
dc.subject.thesoz | Wirtschaft | de |
dc.subject.thesoz | Mathematik | de |
dc.subject.thesoz | Modell | de |
dc.identifier.urn | urn:nbn:de:0168-ssoar-39234 | de |
dc.date.modified | 2009-01-27T13:59:00Z | de |
dc.rights.licence | Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung | de |
dc.rights.licence | Creative Commons - Attribution-Noncommercial-No Derivative Works | en |
ssoar.gesis.collection | SOLIS;ADIS | de |
ssoar.contributor.institution | SSOAR | de |
internal.status | 3 | de |
internal.identifier.thesoz | 10045047 | |
internal.identifier.thesoz | 10037564 | |
internal.identifier.thesoz | 10053629 | |
internal.identifier.thesoz | 10036422 | |
internal.identifier.thesoz | 10035432 | |
internal.identifier.thesoz | 10035127 | |
dc.type.stock | article | de |
dc.type.document | journal article | en |
dc.type.document | Zeitschriftenartikel | de |
dc.rights.copyright | f | de |
dc.source.pageinfo | 213-243 | |
internal.identifier.classoz | 10102 | |
internal.identifier.classoz | 10901 | |
internal.identifier.journal | 332 | de |
internal.identifier.document | 32 | |
internal.identifier.ddc | 300 | |
internal.identifier.ddc | 330 | |
dc.subject.methods | theory formation | en |
dc.subject.methods | Theoriebildung | de |
dc.description.pubstatus | Published Version | en |
dc.description.pubstatus | Veröffentlichungsversion | de |
internal.identifier.licence | 2 | |
internal.identifier.methods | 16 | |
internal.identifier.pubstatus | 1 | |
internal.identifier.review | 2 | |
internal.check.abstractlanguageharmonizer | CERTAIN | |
internal.check.languageharmonizer | CERTAIN_RETAINED | |