This publication represents success in a long struggle, stretching over three decades, to get the mathematical treatment of double-entry bookkeeping published in an accounting journal.
Mathematics of Double Entry Bookkeeping
December 11, 2012 by
This is a scan of the first publication in a mathematics journal of the mathematical treatment of double-entry bookkeeping using the group of differences construction.
Double Entry Multidimensional Accounting
December 11, 2012 by
This is a scan of the first journal publication of the mathematical formulation and generalization to vectors of double-entry bookkeeping.
Economics, Accounting, and Property Theory
December 1, 2012 by
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.
The Math of Double-Entry Bookkeeping: Part I (scalars)
February 3, 2010 by
Double-entry bookkeeping illustrates one of the most astonishing examples of intellectual insulation between disciplines—the very opposite of intellectual trespassing.
The Math of Double-Entry Bookkeeping: Part II (vectors)
February 3, 2010 by
Although double-entry bookkeeping (DEB) has been used in the business world for 5 centuries, the mathematical formulation of the double entry method is almost completely unknown. The correct mathematical formulation allows the generalization from the value scalars of ordinary DEB to multi-dimensional accounting using vectors–which is the topic of this post.