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The accounting system as an algebraic automaton

✍ Scribed by Salvador Cruz Rambaud; José García Pérez

Publisher
John Wiley and Sons
Year
2005
Tongue
English
Weight
128 KB
Volume
20
Category
Article
ISSN
0884-8173

No coin nor oath required. For personal study only.

✦ Synopsis

This article aims to present a mathematical model to describe the accounting system. In effect, in the literature on accounting we can find several mathematical models trying to introduce the accounting mechanics but in this article we use the concept of algebraic automaton, which has been successfully used in other economic fields, like finance. Thus, from this new point of view we can construct all definitions and accounting techniques as a particular case of the concept of automaton.

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