«Gründrisse Einer Öekonometrie» – Econometric Accounting Theory Developed in Galicia at the Border of the Xix – Xx Centuries
The content and subject orientation of accounting (balance) econometric theory are revealed, the level of substantiation of its use of macroeconomic approaches and mathematical apparatus as auxiliary means for increasing the reliability of quantitative measurement (quantification) of property and capital actually existing at a separate enterprise is assessed. The parameters and conceptual and methodological orientation of this development, presented by a new system of measuring values in the economy on the basis of accounting information, are studied.