A CONCEPTUAL AND CONTEMPORARY DISCUSSION ON MEASUREMENT THEORY AND ITS RELATIONSHIP TO ACCOUNTING

Authors

  • Orleans Siva Martins Universidade Federal da Paraíba, João Pessoa/PB
  • Antônio Maria Henri Beyle de Araújo Universidade de Brasília, Brasília/DF
  • Jorge Katsumi Niyama Universidade de Brasília, Brasília/DF – Brasil

DOI:

https://doi.org/10.13058/raep.2011.v12n3.164

Keywords:

Accounting Theory, Accounting Measurement, Economic Measurement.

Abstract

This highly theoretical study aims primarily to undertake a conceptual discussion of the Measurement Theory and its relation to accounting. In second place, it analyzes the main focus of research conducted in Brazil as regards accounting measurement and its foundations. The techniques of literature review and documentary research were used on the latest material from the topic of investigation and the measurement articles published in Brazil’s major scientific journals of accounting were reviewed for the purpose of establishing whether the foundations of Measurement Theory exists as a common focal point. It was possible to observe that, according to these foundations, the accounting measurement paths should include two essential conditions: (i) knowledge of the different objectives and the needs of users of financial statements; and (ii) the need to investigate the assumptions that these users make when they use the data from the statements in making their decisions. Thus, it is noted that current discussions about measurement methods, especially in the process of international convergence, need to observe these conditions.

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Author Biographies

Orleans Siva Martins, Universidade Federal da Paraíba, João Pessoa/PB

Mestre em Contabilidade pela UnB/UFPB/UFRN. Áreas de interesse em pesquisa: Ensino e Pesquisa em Contabilidade, Assimetria de Informação e Mercado de Capitais

Antônio Maria Henri Beyle de Araújo, Universidade de Brasília, Brasília/DF

Mestre em Contabilidade pela UnB/UFPB/UFRN. Áreas de interesse em pesquisa: Teoria da Contabilidade, Custos e Mercado Financeiro

Jorge Katsumi Niyama, Universidade de Brasília, Brasília/DF – Brasil

Doutor em Contabilidade pela USP. Áreas de interesse em pesquisa: Teoria Contábil, Mercado Financeiro e Contabilidade Internacional

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Published

2011-09-30

How to Cite

Martins, O. S., Araújo, A. M. H. B. de, & Niyama, J. K. (2011). A CONCEPTUAL AND CONTEMPORARY DISCUSSION ON MEASUREMENT THEORY AND ITS RELATIONSHIP TO ACCOUNTING. Administração: Ensino E Pesquisa, 12(3), 504–528. https://doi.org/10.13058/raep.2011.v12n3.164

Issue

Vol. 12 No. 3 (2011): Julho-Setembro

Section

Articles

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