Arthur Cayley

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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: The Principles of Book-keeping by Double Entry[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.


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