Accounting for economic reality

About this item

Title

Accounting for economic reality

Content partner

University of Otago

Collection

Otago University Research Archive

Description

This dissertation offers an analysis of financial disclosures by accounting entities as framed by the two major accounting schools of thought, the measurement school and the information school. We conclude that there are philosophical flaws inherent in both schools; moreover, we propose an explicit accounting of the uncertainty arising from managerial intentions regarding the usage and disposal of the means available to the accounting entity. The issue with the measurement school lies in its ...

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Format

Research paper

Research format

Scholarly text / Thesis

Thesis level

Doctoral

Date created

2024-07-24

Creator

Yap, Max

URL

https://hdl.handle.net/10523/38850

Related subjects

Accounting theory / Austrian economic theory / Information economics / Blockchain disclosure / Performance measurement / Conceptual Framework / Decision theory / Ontological domain / Stochasticity / Unbounded uncertainty / Truth determination / Exceptional Thesis collection

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