Abstract
Set-theoretic axiomatizations are given for a model of accounting with double classification, and a general core-model for accounting. The empirical status, and “representational” role of systems of accounts, as well as the problem of how to assign “correct” values to the goods accounted, are analyzed in precise terms. A net of special laws based on the core-model is described.
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Balzer, W., Mattessich, R. An axiomatic basis of accounting: A structuralist reconstruction. Theor Decis 30, 213–243 (1991). https://doi.org/10.1007/BF00132445
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DOI: https://doi.org/10.1007/BF00132445