Data Governance

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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 wrote a paper[3], which is cited many many scholars to show that he was influenced by the ideas of double entry book keeping. Why his scientific ideas was influenced by double entry book keeping can be found in this paper[4] and in a paper[5] by David Ellerman.

See the following references[6]:

References

  1. ↑ J. Gleeson-White, Double Entry: How the merchants of Venice shaped the modern world--and how their invention could make or break the planet, publisher Allen & Unwin, ISBN:978-1-74175-755-2, November 2011
  2. ↑ J. Gleeson-White, SIX CAPITALS, or CAN ACCOUNTANTS SAVE THE PLANET?, publisher Allen & Unwin, ISBN-10:9780393246674, February 2015
  3. ↑ William Rowan Hamilton, 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, vol. 17, part 1 (1837), pp. 293–422.
  4. ↑ 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.
  5. ↑ David Ellerman, On Double-Entry Bookkeeping: The Mathematical Treatment, https://arxiv.org/pdf/1407.1898.pdf
  6. ↑ 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
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