ACCOUNTING MEASUREMENT MATRICES: SUBJECT AND VALUES

摘要

The paper is methodologically based on measurement matrices by E.O. Edwards - F.V. Bell and Y. V. Sokolov - V. Y. Sokolov. The authors carry out a comparative analysis of time-factor measurement matrices of American and Russian researchers. The analysis shows that the major difference lays in use of different objects of measurement that leads to variations in their interpretation and application. The conclusion that the concept of the mixed measurement applied in accounting, is a consequence of influence of time on a measurement of objects of the account is drawn.