TRANSITION FROM DOUBLE – ENTRY BOOKKEEPING TO TRIPLE – ENTRY BOOKKEEPING: MOMENTUM ACCOUNTING

Published 2020-03-25
Keywords
- Momentum Accounting, Triple-Entry Bookkeeping, Yuji Ijiri
- Momentum Muhasebesi, Üçlü Kayıt Sistemi, Juji Ijiri
How to Cite
Abstract
The double – entry bookkeeping was first described by Luca Pacioli as an accounting system and has been accepted worldwide. As is known, a proposition, theory, or theory is scientific if it can be falsified. Accordingly, there have been accountants who criticize the double – entry bookkeeping method and continue the search for an alternative registration system. One of the suggestions of a new accounting system is the Japanese economics and accounting professor Juji Ijiri, who chaired the American Accounting Association. In his book titled “Triple-entry Bookkeeping and Income Momentum” published in 1982, Ijiri first explained the missing and flawed sides the double – entry bookkeeping method and alternatively suggested triple-entry bookkeeping system and momentum accounting. Various publications on the subject were published in the coming years. In this study, the reasons for developing the triple-entry bookkeeping system and momentum accounting of Ijiri are explained, the explained with a sample application and evaluations are made. In this context, it is thought that this study will contribute to the literature by explaining the triple-entry bookkeeping system and the characteristics of momentum accounting.
Downloads
References
- AAA. (2020, Ocak 24). American Accounting Association. American Accounting Association: https://aaahq.org/Accounting-Hall-of-Fame/members/1989/Yuji-Ijiri adresinden alındı
- Akalın, K. H. (2017). Çift Taraflı Defter Tutmanın Zihniyet Kökenleri. Istanbul Journal of Economics(67), 1-29.
- Akdoğan, N. (2009). Maliyet Muhasebesi Uygulamaları. Ankara: Gazi Kitabevi.
- Andreica, I. (2016). Double-entry Bookkeeping versus Simple-entry Bookkeeping. Economics and Rural Development, 73(2), 282-290.
- Arzova, S. B. (2009). Muhasebe Teorisi. İstanbul: Türkmen Kitabevi.
- Atabey, N. A., Yılmaz, B., & Yılmaz, H. (2018). Ortaçağ Avrupa'sında İktisadi ve Siyasi Tarih Çerçevesinde Muhasebe İhtiyacı ve Çift Taraflı Kayıt Tekniği: Lisans ve Lisans Üstü Öğrenciler İçin Bir Rehber. Muhasebe ve Finans Tarihi Araştırmları Dergisi(15), 7-38.
- Bahadır, O. (2016). Normatif Muhasebe Teorileri Kapsamında Ölçüm. Mali Çözüm, 26(136), 35-48.
- Barlev, B., & Haddad, J. R. (2003). Fair Value Accounting and the Management of the Firm. Critical Perspectives on Accounting, 14(4), 383-415.
- Blommaer, T. M. (1995). Additional Disclosure: Triple-entry and Momentum Accounting. European Accounting Review, 4(3), 580-581.
- Can, A. V. (2007). Luca Pacioli "Muhasebenin Babası" mıdır? Akademik Bakış(12), 1-15.
- Chiapello, E. (2007). Accounting and the Birth of the Notion of Capitalism. Critical Perspectives on Accounting(18), 263-296.
- Fraser, I. A. (1993). Triple-entry Bookkeeping: A Critique. Accounting and Business Research, 23(90), 151-158.
- Hsieh, P.-G. (2018). The Intellectual Development of Yuji Ijiri. Accounting History, 23(4), 541-554.
- Ijiri, Y. (1971). Axioms for Historical Cost Valuation: A Reply. Journal of Accounting Research, 9(1), 181-187.
- Ijiri, Y. (1971). Logic and Sanctions in Accounting. R. Stirling, & W. Bentz içinde, Accounting in Perspective. Chicago: South-Western Publishing Company.
- Ijiri, Y. (1975). Theory of Accounting Measurement. American Accounting Association.
- Ijiri, Y. (1981). Historical Cost Accounting and Its Rationality. Canadian Certified General Accountants' Research Foundation.
- Ijiri, Y. (1982). Triple-entry Bookkeeping and Income Momentum. Sarasota: American Accounting Association.
- Ijiri, Y. (1984). A Reliability Comparison of the Measurement of Wealth, Income, and Force. The Accounting Review, 59(1), 52-63.
- Ijiri, Y. (1986). A Framework for Triple-Entry Bookkeeping. The Accounting Review, 61(4), 745-759.
- Ijiri, Y. (1987). Three Postulates of Momentum Accounting. Accounting Horizons, 1(1), 25-34.
- Ijiri, Y. (1988). Momentum Accounting and Managerial Goals on Impulses. Management Science, 34(2), 160-166.
- Ijiri, Y. (1989). Momentum Accounting and Triple-entry Bookkeeping. American Accounting Association.
- Kirkegaard, H. (1996). The Logic of Double-Entry Bookkeeping. American Business Review, 14(2), 9-18.
- Melse, E. (2004). Accounting in Three Dimensions: A Case for Momentum. Balance Sheet, 12(1), 31-36.
- Melse, E. (2008). Accounting in Three Dimensions: A Case for Momentum Revisited. The Journal of Risk Finance, 9(4), 334-350.
- Örten, R., Kurt, G., & Torun, S. (2011). Muhasebede Çift Taraflı Kayıtlama ve Kitab-Us Siyakat. Muhasebe ve Finans Tarihi Araştırmaları Dergisi(1), 34-69.
- Perks, R. W. (1993). Accounting and Society. New York: Chapman & Hall.
- Peters, R. M., & Emery, D. R. (1978). The Role of Negative Numbers in the Development of Double Entry Bookkeeping. Journal of Accounting Research, 16(2), 424-426.
- Ryan, J. (2014). Historical Note: Did Double-Entry Bookkeeping Contribute to Economic Development, Specifically the Introduction of Capitalism? Australasian Accounting Business & Finance Journal, 8(3), 85-97.
- Sangster, A. (2016). The Genesis of Double Entry Bookkeeping. The Accounting Review, 91(1), 299-315.
- Uçma, T. (2010). Çift Taraflı Kayıt Sistemi ve Kapitalizmin Doğuşu: Werner Sombart'ın Sosyo-Ekonomik Perspektifinden. Muhasebe ve Denetime Bakış, 10(32), 101-115.
- Wells, M. C. (1971). Axioms for Historical Cost Valuation. Journal of Accounting Research, 9(1), 171-180.
- Winjum, J. O. (1971). Accounting and the Rise of Capitalism: An Accountant's View. Journal of Accounting Research, 9(2), 333-350.
- Yamey, B. S. (2005). The Historical Significance of Double-entry Bookkeeping: Some Non-Sombartian Claims. Accounting, Business & Financial History, 15(1), 77-88.
- Yavuz, E. (2017). Çift Yanlı Muhasebe ve Kapitalizm: Sermayenin Dolanımı Açısından Sombart’gil Bir Yaklaşım. Accounting and Financial History Research Journal(13).