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Double entry multidimensional accounting

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  • Ellerman, David P

Abstract

This paper presents a model of double entry multidimensional accounting in 'physical terms' using vectors of property rights. Property accounting gives a valuation-free description of the property transactions underlying the value transactions of ordinary accounting. Thus it avoids the valuation controversies of value accounting. Given any vector of valuation coefficients (e.g. prices or costs), a system of value accounting can be derived from a valuation-free system of property accounting by multiplying the property vectors by the value vector. The extension of double entry accounting to vectors is based on the modern mathematical formulaton of double entry bookkeeping using the group of differences.

Suggested Citation

  • Ellerman, David P, 1986. "Double entry multidimensional accounting," Omega, Elsevier, vol. 14(1), pages 13-22.
    • Handle: RePEc:eee:jomega:v:14:y:1986:i:1:p:13-22
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    1. repec:dau:papers:123456789/1881 is not listed on IDEAS
    2. Ellerman, David, 2001. "Introduction to property theory - the fundamental theorems," Policy Research Working Paper Series 2692, The World Bank.
    3. repec:dau:papers:123456789/2196 is not listed on IDEAS
    4. Renes, S., 2020. "When Debit=Credit. The balance constraint in bookkeeping, its causes and consequences for accounting," ERIM Report Series Research in Management ERS-2020-005-FA, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    5. repec:dau:papers:123456789/1857 is not listed on IDEAS

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