Suchergebnisse

1 Introduction -- 1.1 Do Scientists Need Epistemology? -- 1.2 Towards a Philosophy of Applied Science -- 1.3 Management Science and the Philosophy of Applied Science -- 1.4 Conclusion -- 2 Systems Analysis as a Tool of Philosophical Investigation -- 2.1 In Need of an Expanded Analytical Superstructure -- 2.2 The Essence of the Systems Approach -- 2.3 Incorporating and Externalizing Value Judgements -- 2.4 The Method of Neutralizing Systems -- 2.5 Management Science as a System: Normative or Positive? -- 2.6 Reduction of Value Judgements -- 2.7 Institutionalized Facts as Values -- 2.8 Institutions as Systems -- 3 Philosophy and Evolution of Logic from a Systems Point of View -- 3.1 Some Ontological Considerations -- 3.2 On the Nature of Logic -- 3.3 Historical Development of Modern Logic -- 3.4 Some Highlights in the Evolution of Semantics -- 4 Modern Deductive Logic -- 4.1 Sentence Logic or the Theory of Truth Functions -- 4.2 Predicate Logic -- 4.3 Multivalued and Modal Logic -- 4.4 Imperative Arguments and Deontic Modalities -- 5 The Controversy Around Inductive Logic -- 5.1 Essence and Early Evolution of Induction -- 5.2 Modern Views on Induction -- 5.3 Probability and Its Interpretation -- 5.4 Conclusion -- 6 Decision Theory and the Economists' Methodological Endeavors -- 6.1 An Appraisal of Carnap's Inductive Logic -- 6.2 Formal Decision Theory and Its Evolution -- 6.3 Information Economics as an Extension of Decision Theory -- 6.4 Episterno-Economics -- 6.5 Other Methodological Explorations by Economists -- 7 Philosophy of Science and the Systems Approach -- 7.1 Introduction -- 7.2 Epistemology: The Received View -- 7.3 Reaction and Alternatives -- 7.4 The Systems Approach, Its Criticism, and Its Potential -- 7.5 Systems Approach as a Methodology -- Dictionaries, Encyclopedias, and Indices -- Some Journals of Philosophy, Applied and Social Sciences -- Index of Names -- Index of Subjects.

Günter Dreyer's Umm El-Quaab I—Das prädynastische Königsgrab U-j und seine frühen Schriftzeugnisse presents comprehensively the results of archaeological diggings in the tomb U-j. It also outlines Dreyer's claim to have discovered the origin of writing. The primary aspect of this review essay is to draw the attention of accounting historians to Dreyer's book and to the claim therein to have discovered the earliest known writing. Since this discovery is closely connected to an accounting function (though in a somewhat different way from that of the Sumerian proto-cuneiform writing), a review of Dreyer's book is well justified. Dreyer's claim is based on a series of small inventory tags (identifying in proto-hieroglyphics the provenance of various commodities) found in the tomb of King Scorpion I (c.3400 b.c. to 3200 b.c.).1 Another aspect of this review is a discussion of the controversy surrounding Dreyer's claim and the counter-hypothesis of accounting archaeology, which sees in the token-envelop accounting of Mesopotamia the origin of writing.

The major object of this paper is to present evidence for arguing that the highly developed Hindu accounting tradition, beginning with Kautilya's Arthaśãstra about 300 b.c., or even earlier, may have had a part in the more receptive attitude of medieval Indian mathematicians, compared to Europeans, in accepting negative numbers. The Hindus justified this attitude by arguing that having a debt is the inverse of possessing an asset; thus, attributing a negative number to a debt but a positive one to an asset. To advance the argument, the paper shows that the accounting aspect of debt is at least as basic as its legalistic one. Indeed, the former can be traced to the 4th millennium b.c. or earlier, while the first known legal codes go back only to the 3rd millennium b.c. However, there are other angles from which to examine the relation between accounting and negative numbers. Some accountants [e.g., Peters and Emery, 1978] believe that the long-standing hesitation of European mathematicians to accept negative numbers contributed to the accountants' debit/credit scheme, while others [e.g, Scorgie, 1989] deny this view. But this controversy concerns rather the influence of negative numbers upon accounting. It neglects to investigate the reverse possibility; namely, the influence of accounting upon the Indian mathematicians' early acceptance of negative numbers. Thus, this paper first reviews concisely, for the sake of contrast, the arguments between Peters and Emery [1978] and Scorgie [1989]; then it elaborates on the long-standing resistance of Western mathematicians to legitimizing negative numbers (which, in its entirety, did not happen before the 19th century); and, finally, it discusses the very different attitude of medieval Indian mathematicians, who were the first to accept negative magnitudes as numbers (e.g., Brahmagupta, 7th century A.D., Bhaskara, 12th century A.D.). Their interpretation of a negative number as representing "debt" as a basic accounting and legal notion may have been conditioned by the longstanding accounting tradition of India since the 3rd century b.c. or before.

This paper examines from an accounting perspective recent work by Nissen et al. [1993], here regarded as an extension of the archaeological research of Schmandt-Besserat [1977, 1992] and its analysis by Mattessich [1987, 1994]. The transition from the 4th millennium b.c. to the 3rd millennium b.c. featured the use of protocuneiform and cuneiform accounting techniques to replace the older token accounting. This research reinforces the previously made hypothesis [Mattessich, 1987] that the inserting of tokens into a clay container during the last phase of token accounting corresponded to debit entries, while the impressing of tokens on the surface of the container was meant to convey the credit total of an equity. Similarly, in proto-cuneiform bookkeeping, debit entries appear again on one side while the credit total appears on the reverse side, but this time on the clay tablets. Yet, the research also leads to the hypothesis that the "closed double-entry system" of token accounting could not be maintained in the archaic bookkeeping of the subsequent period where, apparently, a debit/credit scheme was used in which only some but not all entries had counter-entries. Finally, the paper illustrates important labor production aspects of archaic bookkeeping and cost accounting which are contrasted to modern budgeting and standard costing.

Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of various shapes were aggregated in hollow clay receptacles or envelopes (and later sealed string systems) to represent symbolically assets and economic transactions. Scores of such tokens (the recent explanation of which is due to Prof. Schmandt-Besserat) were found by archeologists all over the Fertile Crescent in layers belonging to the time between 8000 B.C. to 3100 B.C. — after this date cuneiform clay tablets emerged.
The economic-philosophic implications of this discovery are important. First, it suggests that accounting preceded abstract counting as well as writing. Second, it suggests that conceptual representation emerged gradually. Third, it confirms the previous hypotheses that counting emerged in several stages. Fourth, it reveals the existence of an abstract input-output principle some 10,000 years ago and a kind of double entry over 5,000 years ago. Finally, it offers the earliest illustration of the (occasional) validity of the correspondence theory.
To assist readers I have inserted at the beginning of the fifth section some explanatory paragraphs on Wittgenstein's work.

Set-theoretic axiomatizations are given for a model of accounting with double c1assification, and a general core-model for accounting. The empirical status, and "representational" role of systems of accounts, as weIl as the problem of how to assign "correct" values to the goods accounted, are analyzed in precise terms. A net of special laws based on the core-model is described.