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# measurement - forAccounting Dr.JamesGong Agenda n...

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Click to edit Master subtitle style Principles of Measurement  for Accounting Dr. James Gong

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Agenda n What’s measurement? n Levels of measurement n Processes of measurement n Group exercise: How to measure teaching  effectiveness? n Phenomena and attributes in accounting n How to evaluate the measures n Review of qualitative characteristics of useful  information n Group exercise: Evaluate the teaching evaluation
Define “Measurement” n Measurement is the  assignment  of  numerals  to represent the  magnitude  of  an  attribute  of a  phenomenon .

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Analyze definition n Measurement is the  assignment  of numerals  to represent the magnitude of an attribute of a  phenomenon. n Assignment :  establish correspondence  between the magnitude of a property of an  object and a particular point on a calibrated  scale which is designed to represent various
Analyze definition n Measurement is the assignment of  numerals  to represent the magnitude of  an attribute of a phenomenon. n Numerals :  the measure must produce a  numerical result

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Analyze definition n Measurement is the assignment of  numerals to represent the  magnitude  of  an attribute of a phenomenon. n Magnitude :  the extent to which the  phenomenon has the attribute n e.g., 5 feet long, \$5 million
Measurement Units n Monetary units n Yuan vs. dollars n Nominal units or inflation adjusted n Non-Monetary units n Square feet of shop floor for a brand n Percentage of very satisfied customers

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Analyze definition n Measurement is the assignment of numerals  to represent the magnitude of an  attribute  of a  phenomenon. n Attribute :  A property or a characteristic or  quality of the phenomenon to be measured n E.g., length of a table, historical cost of a building,  market value of a house, performance of a firm in
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measurement - forAccounting Dr.JamesGong Agenda n...

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