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Accounting momentum reconsidered

conference contribution
posted on 2017-12-06, 00:00 authored by Gabriel DonleavyGabriel Donleavy
Building on the ideas of Yuji Ijiri about triple entry book-keeping, this paper lays the foundations of a general theory of accounting.

History

Parent Title

Accounting information : more or less relevant, 1st Annual Conference of the World Accounting Frontiers Series (WAFS), 15-18 July 2009, Macau.

Start Page

1

End Page

18

Number of Pages

18

Start Date

2009-01-01

Location

University of Macau

Peer Reviewed

  • No

Open Access

  • No

External Author Affiliations

Not affiliated to a Research Institute;

Era Eligible

  • No

Name of Conference

Conference of the World Accounting Frontiers Series

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    Categories

    Keywords

    AccountingMomentumForceWorkRateCharmCharismaTriple entryDerivativeAccounting Theory and StandardsFinancial AccountingInternational Accounting

    Licence

    CQUniversity General 1.0

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