K. R. Pertsemlidis

National Technical University of Athens (NTUA)

Athens

Greece

SCHOLARLY PAPERS

4

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620

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Scholarly Papers (4)

1.

The Compositionality of Accounting Information Back to Basics

Number of pages: 69 Posted: 29 Nov 2009 Last Revised: 13 Mar 2012
K. R. Pertsemlidis
National Technical University of Athens (NTUA)
Downloads 235 (100,003)

Abstract:

compositionality, binary syntax, double-entry layout, acyclic accounting digraphs and networks, Cartesian database, FASB/IASB Conceptual Framework, 4D Frame of Reference, ERPs

2.

The Accounting Properties of Economic Events (Part I: A Network Perspective)

Number of pages: 43 Posted: 18 Apr 2012 Last Revised: 09 Feb 2014
K. R. Pertsemlidis
National Technical University of Athens (NTUA)
Downloads 197 (117,122)

Abstract:

accounting properties, flow networks, binary syntax vs. double-entry layout, incidence and adjacency relations, FASB/IASB 3D conceptual framework vs. 4D frame of reference

3.

The Accounting Properties of Economic Events (Part II: Formalization)

Number of pages: 33 Posted: 01 May 2012 Last Revised: 30 Jul 2012
K. R. Pertsemlidis
National Technical University of Athens (NTUA)
Downloads 89 (221,585)

Abstract:

4D binary syntax, 4D double-entry layout, acyclic flow networks, Cartesian databases, incidence and adjacency properties

4.

The Network Properties of Economic Events: The Structure of Accounting Information

Number of pages: 107 Posted: 03 Sep 2015 Last Revised: 23 Oct 2016
K. R. Pertsemlidis
National Technical University of Athens (NTUA)
Downloads 19 (290,727)

Abstract:

accounting properties, 3D Conceptual Framework, 4D Frame of Reference, graphs, networks, Cartesian database, accounting spaces (incidence, adjacency, affine), accounting fallacies