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| Author: | Parkinson, J. M. |
| Title: | The Implications of Triple-Entry Bookkeeping |
| Journal: | Management Accounting (London)
1987 : MAY, VOL. 65:5, p.22 |
| Index terms: | ACCOUNTING BOOKKEEPING |
| Language: | eng |
| Abstract: | Far from being a joke, Ijiri's triple- entry bookkeeping is a serious contribution to the theory of accounting and one which has particular relevance to management accountants. Regardless of its eventual recognition and implementation, it is worthy of serious study. Single-entry bookkeeping works only with stocks (assets and liabilities while double-entry bookkeeping introduces flows (incomes, expenses), too. The triple-entry bookkeeping introduces the rate of change in the flow like Galilei did it with the acceleration. |
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