K. R. Pertsemlidis

National Technical University of Athens (NTUA)

Athens

Greece

SCHOLARLY PAPERS

4

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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 (103,284)

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 (120,876)

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 (229,161)

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: 28 Sep 2017
K. R. Pertsemlidis
National Technical University of Athens (NTUA)
Downloads 19 (273,059)

Abstract:

Keywords: 3D Conceptual Framework, 4D Frame of Reference, accounting fallacies, account-ing properties, accounting spaces (incidence, adjacency, affine), Cartesian database, graphs, networks, wealth