Constructing a Theory of Accounting--An Axiomatic Approach.
用谓词逻辑对会计理论进行公理化表述，从原始术语构建基本词汇，引入公理和推理规则，推导出财务状况和收益的显著特征定理，并展望未来公理化研究。
Abstract ABSTRACT: This paper gives certain fundamental portions of accounting theory--as it is currently understood and practiced--an axiomatic formulation in predicate logic. The nature of deductive systems is first described. Then the basic vocabulary of accounting is constructed from a base of primitive terms. A set of axioms is introduced and the rules of inference to be employed are enumerated. Theorems stating certain salient characteristics of financial position and income are then derived within the system. Finally, a prospectus is offered for further axiomatic research in accounting, including possible extensions of the system presented here.