Building on the ideas of Yuji Ijiri about triple entry book-keeping, this paper lays the foundations of a general theory of accounting.
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
1End Page
18Number of Pages
18Start Date
01/01/2009Location
University of MacauPeer Reviewed
NoOpen Access
NoExternal Author Affiliations
Not affiliated to a Research Institute;Era Eligible
NoName of Conference
Conference of the World Accounting Frontiers Series