History of Data Governance
Data Governance is about how to control data of value. A well-known turning point in history was the publication of Luca Pacioli's Summa de arithmetica, geometria, proportioni et proportionalita. This encyclopedia of mathematics of its time, had a 26 page worth of text on what we call Double-entry bookkeeping, which became a foundational literature for accounting.
According to the books[1][2] by Jane-Gleeson White, Pacioli's double entry book keeping idea influenced the development of arts, sciences, and capitalism. Double-entry bookkeeping as a science of data, not only influenced the practice of the accounting profession, and it had a significant impact on the the formulation of Hamiltonian Mechanics, which is the foundational theory of both classical mechanics and quantum mechanics.
Sir William Rowan Hamilton even wrote a book on the subject matter. Why his scientific ideas was influenced by double entry book keeping can be found in this paper[3] and in a paper[4] by [David Ellerman].
See the following references[5]:
References
- ↑ J. Gleeson-White, Double Entry, publisher Allen & Unwin, ISBN:978-1-74175-755-2, November 2011
- ↑ J. Gleeson-White, SIX CAPITALS, or CAN ACCOUNTANTS SAVE THE PLANET?, publisher Allen & Unwin, ISBN-10:9780393246674, February 2015
- ↑ Hamilton, S.W.R. (1837) Theory of Conjugate Functions, or Algebraic Couples: with a Preliminary and Elementary Essay on Algebra as the Science of Pure Time, Transactions of the Royal Irish Academy, 17pp. 293–422.
- ↑ David Ellerman, On Double-Entry Bookkeeping: The Mathematical Treatment, https://arxiv.org/pdf/1407.1898.pdf
- ↑ J.C. Colt, The Science of Double Entry Book-keeping, online media:https://core.ac.uk/download/pdf/56693696.pdf, last accessed: May 4th, 2021