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- W3121306411 abstract "This paper studies the balance constraint (debit=credit) in bookkeeping, itscauses and its consequences for accounting. Balance in the ledger is shown to:1) imply balance in journal entries and vice versa; 2) link the value definitionsin the earnings statement and balance sheet; 3) have direct implications for valuation puzzles encountered in accounting, like accounting for OCI or stock-basedcompensation, and the difference between earnings or balance-sheet approaches tovaluation. These system-wide effects on accounting highlight a design question:why do we have the balance constraint in bookkeeping? Backward-engineeringshows 6 axioms that logically lead to double-entry bookkeeping. The balance constraint follows from the existence of a residual account: owner’s equity. A class ofequivalently powerful record keeping systems is shown to exist. These systems usedouble-entry bookkeeping without the monetary-unit assumption and can be usedto record other outputs of the organization, like societal impact. These systemscan be implemented in relational databases, a blockchain, or a different technology all together. The discussion covers links with other mathematical descriptionsof bookkeeping and potential avenues for future research in the mathematics ofbookkeeping." @default.
- W3121306411 created "2021-02-01" @default.
- W3121306411 creator A5025283866 @default.
- W3121306411 date "2020-01-01" @default.
- W3121306411 modified "2023-09-26" @default.
- W3121306411 title "When Debit=Credit. The Balance Constraint in Bookkeeping, its Causes and Consequences for Accounting" @default.
- W3121306411 doi "https://doi.org/10.2139/ssrn.3625562" @default.
- W3121306411 hasPublicationYear "2020" @default.
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