National Technical University of Athens (NTUA)
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compositionality, binary syntax, double-entry layout, acyclic accounting digraphs and networks, Cartesian database, FASB/IASB Conceptual Framework, 4D Frame of Reference, ERPs
accounting properties, flow networks, binary syntax vs. double-entry layout, incidence and adjacency relations, FASB/IASB 3D conceptual framework vs. 4D frame of reference
4D binary syntax, 4D double-entry layout, acyclic flow networks, Cartesian databases, incidence and adjacency properties
Keywords: 3D Conceptual Framework, 4D Frame of Reference, accounting fallacies, account-ing properties, accounting spaces (incidence, adjacency, affine), Cartesian database, graphs, networks, wealth
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