Building on the ideas of Yuji Ijiri about triple entry book-keeping, this paper lays the foundations of a general theory of accounting.
Parent TitleAccounting information : more or less relevant, 1st Annual Conference of the World Accounting Frontiers Series (WAFS), 15-18 July 2009, Macau.
Number of Pages18
LocationUniversity of Macau
External Author AffiliationsNot affiliated to a Research Institute;
Name of ConferenceConference of the World Accounting Frontiers Series