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Momentum accounting and triple-entry bookkeeping

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"Triple-entry accounting" redirects here and is not to be confused with Triple bottom line.

Momentum accounting and triple-entry bookkeeping is an accounting system developed by Japanese academic Yuji Ijiri.[1] It is proposed as an alternative to double-entry bookkeeping, the standard method used in worldwide financial accounting. Referred to as momentum accounting and triple-entry bookkeeping, this system introduces changes to double-entry bookkeeping by focusing on tracking changes in balances, revenue earning, and cash collection. While double-entry records each transaction with two entries (typically a debit and a credit) on a specific date, momentum accounting recognizes changes in balances as key events. For instance, recording an acceleration in revenue—like a $1,000 per period increase from $10,000 to $11,000 in monthly revenue—would, under this system, require three entries to implement.[clarification needed]

References

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  1. ^ Yuji Ijiri, Momentum accounting, and triple-entry bookkeeping: exploring the dynamic structure of accounting measurements, Studies in Accounting Research, Vol. 31., American Accounting Association, Sarasota, 1989.

Sources

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  • Blommaert, A.M.M. "Additional disclosure: triple-entry en momentum accounting: kwaliteitsverbetering van management accountingsystemen door het administreren van winstkrachten en winstsnelheden." Dissertation, Maastricht University, 1994, ISBN 90-207-2482-7.
  • Blommaert, A.M.M. (1995). "Additional disclosure triple-entry and momentum accounting." The European Accounting Review, Vol. 4, No. 3, pp. 580–581.
  • Blommaert, A.M.M. and Blommaert, J.M.J. (1990), "Drie-dimensionaal boekhouden II: Doeleinden en comptabele implementatie." Maandblad Bedrijfsadministratie en Bedrijfsorganisatie, No. 1116, pp. 46–52 (in Dutch).
  • Blommaert, A.M.M. and Blommaert, J.M.J. (1990), "Drie-dimensionaal boekhouden I: Doeleinden en comptabele implementatie." Maandblad Bedrijfsadministratie en Bedrijfsorganisatie, No. 1117, pp. 82–90 (in Dutch).
  • Sousa Ferreira, A.C. de, M.O. Morais, M.C. Silva and R.R. do Santaos (2009), "Integrated analysis in three dimensions: applying for a Brazilian case.", Revista de Informação Contábil, Vol. 3, No. 2, pp. 99–112.
  • Fraser, I.A.M. (1993), "Triple-entry bookkeeping: a critique." Accounting and Business Research, Vol. 23, No. 90, pp. 151–158.
  • Ijiri, Y. (1993), "Variance analysis and triple-entry bookkeeping." In: Yuji Ijiri (ed.), Creative and innovative approaches to the science of management. The IC2 Management and Management Science Series. Quorum Books, Westport, ISBN 0-89930-642-X, pp. 3–25.
  • Ijiri, Y. (1988), "Momentum accounting and managerial goals on impulses.’ Management Science, Vol. 34, No. 2, pp. 160–166.
  • Ijiri, Y. (1987), "Three postulates of momentum accounting.’ Accounting Horizons, Vol. 1, March, pp. 25–34.
  • Ijiri, Y. (1986), "A framework for triple-entry bookkeeping." The Accounting Review, Vol. 61, No. 4, 1986, pp. 745–759.
  • Ijiri, Y. (1984), "A reliability comparison of the measurement of wealth, income, and force." The Accounting Review, Vol. 59, No. 1, pp. 52–63.
  • Yuji Ijiri, Triple-entry bookkeeping and income momentum, Studies in Accounting Research, Vol. 18., American Accounting Association, Sarasota, 1982.
  • Eric Melse, "Momentum Accounting for trends. Relevance, explanatory and predictive power of the framework of triple-entry bookkeeping and momentum accounting of Yuji Ijiri." VDM Verlag Dr. Müller, 2010, ISBN 978-3-639-16051-2.
  • Eric Melse, "Accounting for trends. Relevance, explanatory and predictive power of the framework of triple-entry bookkeeping and momentum accounting of Yuji Ijiri." Dissertation, Maastricht University, 2008, ISBN 978-90-902210-5-2.
  • Melse, E. (2008), Accounting in three dimensions. A case for momentum revisited. The Journal of Risk Finance, Vol. 9, No. 4, pp. 334–350
  • Melse, E. (2005), Het verklarend en voorspellend vermogen van Momentum Accounting." Kwartaalschrift Economie. Tijdschrift voor algemeen- en bedrijfseconomische vraagstukken. Vol. 2, No. 4, 2005, pp. 343–371 (in Dutch).
  • Melse, E. (2004), "Accounting in three dimensions. A case for momentum." Balance Sheet, Vol. 12, No. 1, pp. 31–36.
  • Melse, E. (2004), "What color is your balance sheet?" Balance Sheet, Vol. 12, No. 4, 2004, pp. 17–32.
  • Wagensveld, J. (1995), "The future of double-entry." Paper, regional conference of the Northern Accounting Group, British Accounting Association, Newcastle, UK, 13-4-1995. Published as: Ribes, Erasmus Universiteit, Rotterdam, 1995, ISBN 90-5086-215-2.
  • Tuğrul Bozbey, "Çift Yanlı Kayıt Yönteminin Diferansiyel Temelleri Üzerine Dayanarak İkiden Çok Yanlı Kayıt Tutma Yönteminin Geliştirilmesi" (in Turkish) Dissertation, Selçuk University, 2006, (Dissertation no: 189419) (https://tez.yok.gov.tr/UlusalTezMerkezi/giris.jsp)

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