The accounting system as an algebraic automaton

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. © 2005 Wiley Periodicals, Inc. Int J Int Syst 20: 827–842, 2005.

[1]  Richard Mattessich,et al.  Accounting and Analytical Methods , 1967 .

[2]  Abraham Ginzburg,et al.  Algebraic theory of automata , 1968 .

[3]  Gerald A. Feltham,et al.  Cost Determination: A Conceptual Approach , 1976 .

[4]  Yuji Ijiri,et al.  The foundations of accounting measurement , 1967 .

[5]  Joel S. Demski,et al.  Some Thoughts on the Intellectual Foundations of Accounting , 2002 .

[6]  Ross L. Watts,et al.  Positive Accounting Theory , 2006 .

[7]  Theodore J. Mock.  Measurement and accounting information criteria , 1976 .

[8]  Ernest H. Weinwurm,et al.  Accounting and Analytical Methods , 1966 .

[9]  Shyam Sunder,et al.  Theory of Accounting and Control , 1996 .

[10]  Nicholas J. Gonedes,et al.  CAPITAL MARKET EQUILIBRIUM, INFORMATION PRODUCTION, AND SELECTING ACCOUNTING TECHNIQUES - THEORETICAL FRAMEWORK AND REVIEW OF EMPIRICAL WORK , 1974 .

[11]  R. Lidl,et al.  Applied abstract algebra , 1984 .

[12]  A. Turing.  On Computable Numbers, with an Application to the Entscheidungsproblem. , 1937 .

[13]  Joel S. Demski,et al.  Accounting Theory: An Information Content Perspective , 2002 .

[14]  J. E. Butterworth,et al.  The Accounting System As an Information Function , 1972 .

[15]  Statement of Accounting Theory and Theory Acceptance , 1978 .

[16]  W. Holcombe.  Algebraic automata theory: Contents , 1982 .

[17]  M. Arbib.  Brains, Machines, and Mathematics , 1987, Springer US.

[18]  Richard Mattessich,et al.  Instrumental reasoning and systems methodology , 1978 .

[19]  E. Ames.  Automation and group structures in certain economic adjustment mechanisms , 1983 .

[20]  Ronald W. Hilton.  Probabilistic Choice Models and Information , 1985 .

[21]  José García Pérez,et al.  Financial laws as algebraic automata , 2001, Int. J. Intell. Syst..

[22]  Claude E. Shannon,et al.  A symbolic analysis of relay and switching circuits , 1938, Transactions of the American Institute of Electrical Engineers.

[23]  R. Sterling.  Theory of the measurement of enterprise income , 1970 .

[24]  Yuji Ijiri,et al.  Theory of Accounting Measurement. , 1976 .

[25]  Samuel Eilenberg,et al.  Automata, languages, and machines. A , 1974, Pure and applied mathematics.

[26]  R. Willett.  An Axiomatic Theory of Accounting Measurement—Part II , 1988 .

[27]  W. Pitts,et al.  A Logical Calculus of the Ideas Immanent in Nervous Activity (1943) , 2021, Ideas That Created the Future.

[28]  William H. Beaver,et al.  Financial Reporting: An Accounting Revolution , 1988 .

[29]  R. Mattessich.  On the history of normative accounting theory: paradigm lost, paradigm regained? , 1992 .