Przyczynek do dyskusji nad teorią pomiaru w rachunkowości
Contribution to discussion on measurement theory in accounting

Summary/Abstract: Accounting is presented as a theory of business activities measurement. Measurement theory is described by Y. Ijiri, an American theorist of Japanese origin, in the form of three axioms. The authors of this paper propose a more universal definition of accounting measurement. It should be included in every handbook of accounting theory.

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