MOMENTUM ACCOUNTING AND TRIPLE-ENTRY BOOKKEEPING

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2017 | Volume:8 | Issue:32 Page(s): 0-0

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Information Journal Paper

Title

MOMENTUM ACCOUNTING AND TRIPLE-ENTRY BOOKKEEPING

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Keywords

DYNAMIC STRUCTURE OF MEASUREMENT

EXPLANATORY RELATIONSHIP

DERIVATIVE-INTEGRAL RELATIONSHIP

TRIPLE-ENTRY BOOKKEEPING

Abstract

Momentum accounting generates a balance sheet that lists revenue and expense momenta of an enterprise. These momenta are measured in the time rate at which the income is being earned at a given point in time. In momentum accounting, managerial contributions are measured, not by income, but by improvement in net momenta. Using the system of double-entry bookkeeping, an impulse statement is generated to explain the factors that are judged to be responsible for the change in net momenta between the beginning and the ending balance sheets. After a theoretical exploration, the article discusses accounting and managerial applications of momentum measurement for Iranian car producer, IRAN KHODRO. Using momentum accounting, conventional accounting is extended to a system of TRIPLE-ENTRY BOOKKEEPING. The realm of accounting measurements is expanded further by repeated differentiation and integration of conventional measurements with respect to time. We then obtain a dynamic structure of accounting measurements including a 4×4 arrangement of 16 related sectors upon which this article is based.

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APA: Copy

. (2017). MOMENTUM ACCOUNTING AND TRIPLE-ENTRY BOOKKEEPING. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 8(32 ), 0-0. SID. https://sid.ir/paper/709112/en

Vancouver: Copy

. MOMENTUM ACCOUNTING AND TRIPLE-ENTRY BOOKKEEPING. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2017;8(32 ):0-0. Available from: https://sid.ir/paper/709112/en

IEEE: Copy

, “MOMENTUM ACCOUNTING AND TRIPLE-ENTRY BOOKKEEPING,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 8, no. 32 , pp. 0–0, 2017, [Online]. Available: https://sid.ir/paper/709112/en

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