Double Entry Multidimensional Accounting

This is a scan of the first journal publication of the mathematical formulation and generalization to vectors of double-entry bookkeeping.

Arbitrage Theory

This a reprint of an applied math paper connecting the notion of arbitrage and the Lagrange multipliers of mathematical economics. The paper has a simple application showing that a circular gear train (all in the same plane) with an odd number of gears is rigid (cannot move) like the graphic to the left.

Ellerman-Rota Mathematics Paper

This was my only math paper co-authored with Gian-Carlo Rota who in many respects was my mentor in mathematics. It reduced my Erdos number from infinity to 3.

Generalized-Ultraproducts

Published version of my 1971 PhD dissertation in mathematics.

Intellectual Trespassing as a Way of Life: Essays in Philosophy, Economics, and Mathematics

Dramatic changes or revolutions in a field of science are often made by outsiders or ‘trespassers,’ who are not limited by the established, ‘expert’ approaches. Each essay in this diverse collection shows the fruits of intellectual trespassing and poaching among fields such as economics, Kantian ethics, Platonic philosophy, category theory, double-entry accounting, arbitrage, algebraic logic, series-parallel duality, and financial arithmetic.

Economics, Accounting, and Property Theory

This is my first book. In order to develop a mathematical model of the stocks and flows of property inside a firm, I first had to give a math model of the usual double-entry accounting for the stocks and flows of the scalar value, and then generalize it to vectors of property rights.

Gian-Carlo Rota’s Introduction to Probability and Random Processes

This is a scanned copy of Gian-Carlo Rota’s and Kenneth Baclawski’s Introduction to Probability and Random Processes manuscript in its 1979 version.

Straight-line and Hoskold Capitalization in Real Estate Appraisal

Here is the paper you have been waiting for: Ellerman, David. 1994. “New Results on the Straight Line & Hoskold Methods of Capitalization.” Real Property Perspectives, no. July: 29–36, 80–81.