Accounting

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Accounting can also be considered as abstract counting, which is a mechanism to keep causal relationships with documented rigor. The nature of keeping relationships traceable using trust-worthy documentation, yet objectively, and systematically verifiable, must all be grounded in the notion of information symmetry.

Accounting and Accountability

The first well-known document on Double Entry Bookkeeping is known as Summa de Arithmetica, Geometria, Proportioni et Proportionalita[1]. Something is accountable or not, can be judged by whether all items are being accounted for during the project.

History of Accounting

It would be useful to read the paper[2] by Fitzgerald and Lin, on Quantum Information and Accounting Information: A Revolutionary Trend and the Role of Topology.


References

  1. Pacioli, Luca (1494). Summa de Arithmetica, Geometria, Proportioni et Proportionalita: Distintio Nona, Tractus XI, Particularis de Computis et Scripturis [Pacioli on Accounting]. Translated by R.G., Brown; K.S, Johnston. local page: McGraw-Hill. 
  2. Demski, Joel; Fitzgerald, S.; Ijiri, Yuji; Ijiri, Yumi; Lin, Haijin (2009). "Quantum information and accounting information: Exploring conceptual applications of topology". 28. local page: Journal of Accounting and Public Policy: 133–147. 

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