Cluster Analysis, Measurement Theory, and Establishment of Accounting Standards.
NORTHWESTERN UNIV EVANSTON ILL DEPT OF ACCOUNTING AND INFORMATION SYSTEMS
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An overview of measurement theory is given with a focus on the classification and identification processes this conceptual framework serves to facilitate and sharpen the comparisons and extensions which are made in the other two parts of the paper. Cluster analysis is examined from four perspectives the philosophy, objective, basic assumptions, and applications. The measurement dimensions of accounting standards are highlighted with an emphasis on potential areas of refinement through the application of cluster analysis. Author
- Administration and Management
- Statistics and Probability