The significance of the matrix form in accounting

James J. (James John) Linn

Description

LIBRARY OF THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY ALFRED P. SLOAN SCHOOL OF MANAGEMEF MASS. SignificanceINST. |^^^ of the Matrixmc:;. IV0V19WOV19 Form in7PP.ipp/ ! Accounting DEWEY LIBRARY James J. Linn sq-fc^ MASSACHUSETTS TTUTE OF TECHNOLOGY 50 MEMORIAL DRIVE lMBRIDOE. MASSAPHTTSP/rn MASS. IHST. TECH. NOV 19 19^4 DEWEY LIBRARY Not to be reproduced in whole or in part without author's permission. Copy I WASs. ifjsT. (Hie Significancetec;; of _the Matrix W0V19 Form7PF/I in Accounting DEWEY UBRASY James J. Linn 8q-6^ 89-64 1 The matrix has received attention recently as an accounting device. This 2 attention has focussed upon the use of the matrix form operationally. 3 But it is clear that the operational usefulness is limited. The real significance of the matrix form in accounting is analytical insight operational Pictorially andnot use. conceptually we have been given a new and a different view of traditional accounting. In order to illustrate this it is to emphasize certain traditionalnecessary aspects of double entry bookkeeping first. In current bookkeeping practice we start with a mass of unsorted data, the journals, and sort this data via the ledgers, into the final form we desire. Any intermediate steps in the process are designed to reduce effort. It seems attention has been devoted to the possibilitythat little if any of increasing information by increasing the detail of the final information. Yet increased detail is receiving much attention these days.

Sujets

• Accountancy
• Matrice

Informations

• Publié par: les_archives_du_savoir
• Nombre de lectures: 3
• Langue: English
• Poids de l'ouvrage: 1 Mo

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