A Taxonomy of Price Change Models.
用代数方法对会计文献中的多种价格变化模型进行分类，帮助教学时在学模型前提供概览或学完后做总结。
Abstract ABSTRACT: One important element of any discipline is classification. The accounting literature contains many price change models; some compete with each other, others contain common threads, and still others represent extensions of a particular model. In this paper an algebraic approach, similar to that used elsewhere in the accounting literature, is applied to a simplified example to classify the various price change models. The paper can be useful in instruction by providing either an overview prior to a study of the models or closure upon completing study of the models.