Vol. 8 No. 1 (2020): Business & Management Studies: An International Journal


Asisst. Prof. Dr., Aksaray University

Published 2020-03-25


  • Momentum Accounting, Triple-Entry Bookkeeping, Yuji Ijiri
  • Momentum Muhasebesi, Üçlü Kayıt Sistemi, Juji Ijiri

How to Cite

YÜCENURŞEN, M. (2020). TRANSITION FROM DOUBLE – ENTRY BOOKKEEPING TO TRIPLE – ENTRY BOOKKEEPING: MOMENTUM ACCOUNTING. Business & Management Studies: An International Journal, 8(1), 1008–1025. https://doi.org/10.15295/bmij.v8i1.1426


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.


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