ماهیت اندازه گیری در حسابداری

This paper concerns with accounting measurement, which is
the central function of accounting systems, In order to understand
the nature of accounting measurement, a variety of definitions
and objectives of accounting have been explained. The review of
the definitions shows that, the orientation of accounting have
changed significantly during the last 30 years.
In summary, for the reasons elaborated on, in this paper,
accounting information should be treated differently from other
information even if it is used in the same decision process, The
user - oriented view of accounting has certainly contributed
greatly to the accounting theories and practice by emphasizing on
the usefulness of accounting information to the users. However,
as a result of putting the emphasize on the users, This view has
failed to recognize the following setbacks (shortcomings) (I) the
entity's interest is closely tied to the content of the information
released to the users and (II) the entity is actively interested in
seeing that the information released is in its best interest.
The accountability view takes into account both these points.
First, it recognizes the fact that the information about the entity is
not a free good and that users cannot demand information just
because it is helpful for their decisions making. Secondly, while
the user - oriented view emphasizes on the need for unbiased
information, the accountability view accepts the premise that al
information is biased in one way or another and it aims at
reducing the room for bias.