Arthur Cayley(Q159430), a British mathematician that is a contemporary of Irish mathematician William Hamilton. Cayley has been credited for inventing matrix algebra.

Both Cayley and Hamilton had been inspired by Luca Pacioli's Double Entry Bookkeeping, where Cayley wrote a short pamphlet, named: "Principle of Double Entry Bookkepping"^[1], and showed that balancing and keeping data consistent and honest being a mathematically interesting idea.

Fitzgerald's paper^[2] on Quantum Information and Accounting Information: A Revolutionary Trend and the World of Topology explicitly referred to Cayley's interest in double entry bookkeeping and its connection to matrix algebra.

References

↑ Arthur Cayley, The Principles of Book-keeping by Double Entry, Cambridge University Press, First Published in 1894, Digitized by the Internet Archive: https://archive.org/details/principlesofbook00caylrich, last accessed: June 2, 2021
↑ Demski, Joel; Fitzgerald, S.; Ijiri, Yuji; Ijiri, Yumi; Lin, Haijin (August 2006). "Quantum Information and Accounting Information: A Revolutionary Trend and the World of Topology" (PDF). local page.

[1] Arthur Cayley, The Principles of Book-keeping by Double Entry, Cambridge University Press, First Published in 1894, Digitized by the Internet Archive: https://archive.org/details/principlesofbook00caylrich, last accessed: June 2, 2021

[2] Demski, Joel; Fitzgerald, S.; Ijiri, Yuji; Ijiri, Yumi; Lin, Haijin (August 2006). "Quantum Information and Accounting Information: A Revolutionary Trend and the World of Topology" (PDF). local page.

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Arthur Cayley

References

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