The Special Properties of Accounting Events

Byung T. Ro
Additional contact information
Byung T. Ro: Purdue University

Chapter 5 in The Geometry of Accounting, 2025, pp 77-99 from Springer

Abstract: Abstract Accounting events have not only three intrinsic elements (debit, credit, and size) but also a multitude of properties, some of which are nonmonetary and are hence beyond monetary measurement and interpretation. Examples of such properties include dimensionality, duality, force, power, quality, and informativeness, among others. The dimensionality and duality of accounting events were examined in Chaps. 1 and 2 . This chapter discusses two additional properties—force and power—of accounting events in two- and three-dimensional geometric settings. It does so with the transaction examples in Chap. 3 for illustrations. Research on force and power is well established in other fields of study such as physics, engineering, and sociology, to name a few. They are often employed to explain how the properties of an object, a thing, or a phenomenon exist or work. Such, however, is not the case in accounting although accounting events have force and power as their intrinsic properties.

Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-031-88892-2_5

Ordering information: This item can be ordered from
http://www.springer.com/9783031888922

DOI: 10.1007/978-3-031-88892-2_5

Access Statistics for this chapter

More chapters in Springer Texts in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().