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| Formato: | Recurso digital |
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Zenodo
2026
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| Subjects: | |
| Acceso en liña: | https://doi.org/10.5281/zenodo.19212982 |
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Table of Contents:
- <p><strong>Profit does not determine organizational survival; distribution structures do.</strong></p> <p>This paper presents a theoretical framework that reinterprets accounting postulates not as neutral and universal assumptions, but as institutional structures that process distribution and temporal organization.</p> <p>Traditionally, accounting postulates—such as the entity assumption, the going concern assumption, and monetary measurement—have been treated as self-evident foundations that enable accounting measurement and reporting. However, this study argues that these postulates implicitly assume specific models of firms, distribution structures, and temporal frameworks.</p> <p>First, the entity assumption functions to depersonalize distribution and temporarily retain the attribution of value within the firm. Second, the going concern assumption introduces a dual temporal structure, combining infinite continuity with finite accounting periods, thereby enabling the temporal separation of distribution. Third, monetary measurement incorporates future value into present calculations, allowing the temporal advancement of distribution through monetary computation.</p> <p>Taken together, accounting postulates are not merely measurement assumptions, but institutional mechanisms that regulate the attribution of value across time and stabilize distribution structures.</p> <p>Accordingly, this study repositions accounting as a system that observes, processes, and organizes distribution over time, providing a foundation for understanding organizational behavior and survival within a distribution-based theoretical framework.</p>