IDEAS home Printed from https://ideas.repec.org/h/spr/sptchp/978-3-031-88892-2_1.html
   My bibliography  Save this book chapter

Introduction

In: The Geometry of Accounting

Author

Listed:
  • Byung T. Ro

    (Purdue University)

Abstract

The use of geometry to explain the concepts and theories is common in many fields of study such as mathematics, physics, engineering, economics, and finance. This, however, is not the case in accounting. Why is it so? This book is motivated by the very question. The book shows that geometry, and linear algebra, can be used to learn and study accounting. It does so by showing how to present or record accounting transactions (events) according to the double entry principle and explore the features and principles of double entry accounting in multidimensional geometric settings. In doing so, it uses geometric concepts such as point, line, space, and theories thereof and basic concepts and theories of vectors and matrices in linear algebra. As such, the approach in this book is different from the traditional approach to accounting.

Suggested Citation

  • Byung T. Ro, 2025. "Introduction," Springer Texts in Business and Economics, in: The Geometry of Accounting, chapter 1, pages 1-8, Springer.
    • Handle: RePEc:spr:sptchp:978-3-031-88892-2_1
    DOI: 10.1007/978-3-031-88892-2_1
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sptchp:978-3-031-88892-2_1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.