Introduction

Byung T. Ro
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Byung T. Ro: Purdue University

Chapter 1 in The Geometry of Accounting, 2025, pp 1-8 from Springer

Abstract: 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.

Date: 2025
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DOI: 10.1007/978-3-031-88892-2_1

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