Book Review:Theory of Accounting Measurement. Yuji Ijiri

1976 ◽  
Vol 49 (3) ◽  
pp. 415 ◽  
Author(s):  
Richard P. Brief
Keyword(s):  
Accounting Measurement

Accounting Measurement Intensity

2020 ◽  
Author(s):  
Ionela Andreicovici ◽  
Laurence van Lent ◽  
Valeri V. Nikolaev ◽  
Ruishen Zhang
Keyword(s):  
Accounting Measurement

The Foundations of Accounting Measurement

1968 ◽  
Vol 6 (2) ◽  
pp. 270 ◽  
Author(s):  
Norton M. Bedford
Keyword(s):  
Accounting Measurement

scholarly journals Whither the Concept of Income?

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Shizuki Saito ◽  
Yoshitaka Fukui
Keyword(s):  
Balance Sheet ◽  
Accounting Standards ◽  
Conceptual Foundation ◽  
Decision Usefulness ◽  
Center Stage ◽  
Accounting Measurement ◽  
Income Measurement

Abstract Since the 1970s, the decision-usefulness has taken center stage and our attention has been concentrated on valuation of assets and liabilities instead of income measurement. The concept of income, once considered the gravitational center of accounting has lost its primacy and become a byproduct of the balance sheet derived from the measurement of assets and liabilities. However, we have not been equipped with robust conceptual foundation supporting theoretically reasoned accounting measurement. It is not only theoretically but also practically important to renew our seemingly waned interest in the concept of income because ongoing reforms of accounting standards cannot be successfully implemented without a sound understanding of the concept of income.

scholarly journals Exploring Economy Dependence in the Middle East Using Governmental Accounting Indicators: The Case of Palestine, Jordan & Israel

2015 ◽  
Vol 9 (1) ◽  
pp. 154
Author(s):  
Zahran Mohammad Ali Daraghma ◽  
Raed Ali Mahmoud Iriqat
Keyword(s):  
Inflation Rate ◽  
Ordinary Least Squares ◽  
Investment Climate ◽  
Causality Test ◽  
Policy Makers ◽  
Governmental Accounting ◽  
Accounting Measurement ◽  
Macroeconomic Time Series ◽  
Palestinian Economy ◽  
Correlation Tests

<p>This paper aims at examining the causality between Palestine, Jordan, and Israel economics using three macroeconomic (governmental accounting) measurement indices: Gross Domestic Product [GDP], Inflation Rate [IR] and Unemployment Rate [UR]. In order to achieve this purpose, this manuscript employs a macroeconomic time series analysis on data gathered Palestine, Jordan, and Israel from 1997-2014. The paper employs a variety of econometric statistical methods (e.g. descriptive statistics, correlation tests, ordinary least squares, and Granger causality test). The findings of this paper statistically support the notion that both GDP in Israel and GDP in Jordan effects the Palestinian GDP. These findings put an emphasis on the dependency of the Palestinian economy on both the Jordanian and Israeli economies. Furthermore, in lieu of the findings, this study recommends that fiscal policy makers in Palestine exert serious efforts to attract additional foreign and expatriate investments, attempt to create a stable and attractive entrepreneurial and investment climate, and build national support for local products and services to minimize the interdependence. These recommendation could inspire greater confidence in the Palestinian economy and help create a better investment climate.</p>

scholarly journals Contingent Valuation Method and the beta model: an accounting economic vision for environmental damage in Atlântico Sul Shipyard

2018 ◽  
Vol 29 (77) ◽  
pp. 266-282
Author(s):  
Silvana Karina de Melo Travassos ◽  
José Carlos de Lacerda Leite ◽  
Jose Isidio de Freitas Costa
Keyword(s):  
Regression Model ◽  
Contingent Valuation ◽  
Contingent Valuation Method ◽  
Measurement Techniques ◽  
Point Of View ◽  
Environmental Damage ◽  
Beta Regression ◽  
Accounting Measurement ◽  
Valuation Method ◽  
Beta Regression Model

ABSTRACT The objective of this paper is to apply the beta model as an alternative to the Valuation Method in order to estimate the environmental asset Willingness to Pay (WTP) so that the Tribunal de Contas do Estado de Pernambuco (TCE/PE) can supervise the Atlântico Sul Shipyard (ASS) as a negative environmental externality, which is discussed here from an accounting perspective. Our methodology is exploratory, and the beta regression model was used in the contingent valuation to estimate the environmental asset. The results allowed estimating the value of the Ipojuca mangrove at US$ 134,079,793.50, and the value of the environmental damage caused by the shipyard to the public asset was valued at US$ 61,378,155.37. This latter value is object of interest to the inspection body. However, the final estimated value of the Ipojuca mangrove prompts a discussion about the implications from an accounting point of view, such as the attribution of monetary value to a public asset that does not have a financial value, problems regarding the conceptualization and valuation of public assets for governmental patrimony. It is concluded that the beta regression model to estimate the WTP for contingent valuation will serve as a contribution to the research on accounting measurement techniques for public assets.

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