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ماهیت اندازه گیری در حسابداری | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 9، دوره 4، شماره 1 - شماره پیاپی 1000139، تیر 1374 اصل مقاله (753.28 K) | ||
| نویسنده | ||
| موسی بزرگ اصل* | ||
| عنوان مقاله [English] | ||
| The Nature of Accounting Measurement | ||
| چکیده [English] | ||
| This paper concerns with accounting measurement, which is the central function of accounting systems, In order to understand the nature of accounting measurement, a variety of definitions and objectives of accounting have been explained. The review of the definitions shows that, the orientation of accounting have changed significantly during the last 30 years. In summary, for the reasons elaborated on, in this paper, accounting information should be treated differently from other information even if it is used in the same decision process, The user - oriented view of accounting has certainly contributed greatly to the accounting theories and practice by emphasizing on the usefulness of accounting information to the users. However, as a result of putting the emphasize on the users, This view has failed to recognize the following setbacks (shortcomings) (I) the entity's interest is closely tied to the content of the information released to the users and (II) the entity is actively interested in seeing that the information released is in its best interest. The accountability view takes into account both these points. First, it recognizes the fact that the information about the entity is not a free good and that users cannot demand information just because it is helpful for their decisions making. Secondly, while the user - oriented view emphasizes on the need for unbiased information, the accountability view accepts the premise that al information is biased in one way or another and it aims at reducing the room for bias. | ||
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آمار تعداد مشاهده مقاله: 3,247 تعداد دریافت فایل اصل مقاله: 2,229 |
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