Pomiar w rachunkowości

Abstract

The article is an attempt at answering a question whether accounting is a science about measurement. The traditional literature of this scientific discipline does not provide precise explanations in this respect. Thus, it is necessary to seek them in the sources of other disciplines such as mathematics, theory of knowledge, psychology, metrology and others. There has been presented a brief history of' the science about measurements and measures, including its history in Poland. More attention has been devoted to the contemporary concept of measurement as formulated by S.S.Stevens. Scales of measurement used by him for psychological studies can find their reference to accounting. They allow to formalize the description and classify the performed measurements of economiс events. This is illustrated by simple examples. Despite a restricted scope of the presented analysis, it leads to a conclusion that accounting may be called the science about measurement.