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'''Momentum accounting and triple-entry bookkeeping''' is an alternative [[accountancy]] system developed by [[Yuji Ijiri]] and is the title of the 1989 monograph that he wrote.<ref>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.</ref> It is a proposed alternative to [[double-entry bookkeeping]], the method currently favored by the worldwide [[financial accounting]] system.
'''Momentum accounting and triple-entry bookkeeping''' is an alternative [[accountancy]] system developed by [[Yuji Ijiri]] and is the title of the 1989 monograph that he wrote.<ref>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.</ref> It is a proposed alternative to [[double-entry bookkeeping]], the method currently favored by the worldwide [[financial accounting]] system.


In regular, double-entry bookkeeping, changes in balances such as earning revenues and collecting cash are recorded. These events are recorded with two entries, usually a debit and a credit, assigned on a given date. In momentum accounting, changes in balances are the recognized events. For example, an acceleration in revenue earning, such as a $1,000 per period increase of revenues from $10,000 per month to $11,000 per month, is a recordable event that would require three entries to implement.
In regular, double-entry bookkeeping, changes in balances such as earning revenues and collecting cash are recorded. These events are recorded with two entries, usually a debit and a credit, assigned on a given date. In momentum accounting, changes in balances are the recognized events. For example, an acceleration in revenue earning, such as a $1,000 per period increase of revenues from $10,000 per month to $11,000 per month, is a recordable event that would require three entries to implement.

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==References==
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<references/>


==External links==
==External links==
* Ian Grigg (Systemics, Inc.) [http://iang.org/papers/triple_entry.html Triple Entry Accounting], 2005
* Ian Grigg (Systemics, Inc.) [http://iang.org/papers/triple_entry.html Triple Entry Accounting], 2005
* Warren Henke [http://www.warrenhenke.com/writing/essays/triple-entry-accounting Triple Entry Accounting]
* Warren Henke [http://www.warrenhenke.com/writing/essays/triple-entry-accounting Triple Entry Accounting]

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==References==
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<references/>


==Sources==
==Sources==
* Blommaert, A.M.M. [http://arno.unimaas.nl/show.cgi?fid=6622 "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. [http://arno.unimaas.nl/show.cgi?fid=6622 "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. (1995). "Additional disclosure triple-entry and momentum accounting." The European Accounting Review, Vol. 4, No. 3, pp.&nbsp;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 II: Doeleinden en comptabele implementatie." Maandblad Bedrijfsadministratie en Bedrijfsorganisatie, No. 1116, pp.&nbsp;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).
* 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.&nbsp;82–90 (in Dutch).
* Sousa Ferreira, A.C. de, M.O. Morais, M.C. Silva and R.R. do Santaos (2009), [http://www.ufpe.br/ricontabeis/index.php/contabeis/article/view/158/145 "Integrated analysis in three dimensions: applying for a Brazilian case."], Revista de Informação Contábil, Vol. 3, No. 2, pp. 99–112.
* Sousa Ferreira, A.C. de, M.O. Morais, M.C. Silva and R.R. do Santaos (2009), [http://www.ufpe.br/ricontabeis/index.php/contabeis/article/view/158/145 "Integrated analysis in three dimensions: applying for a Brazilian case."], Revista de Informação Contábil, Vol. 3, No. 2, pp.&nbsp;99–112.
* Fraser, I.A.M. (1993), "Triple-entry bookkeeping: a critique." Accounting and Business Research, Vol. 23, No. 90, pp. 151–158.
* Fraser, I.A.M. (1993), "Triple-entry bookkeeping: a critique." Accounting and Business Research, Vol. 23, No. 90, pp.&nbsp;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. (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.&nbsp;3–25.
* Ijiri, Y. (1988), "Momentum accounting and managerial goals on impulses.’ Management Science, Vol. 34, No. 2, pp. 160–166.
* Ijiri, Y. (1988), "Momentum accounting and managerial goals on impulses.’ Management Science, Vol. 34, No. 2, pp.&nbsp;160–166.
* Ijiri, Y. (1987), "Three postulates of momentum accounting.’ Accounting Horizons, Vol. 1, March, pp. 25–34.
* Ijiri, Y. (1987), "Three postulates of momentum accounting.’ Accounting Horizons, Vol. 1, March, pp.&nbsp;25–34.
* Ijiri, Y. (1986), "A framework for triple-entry bookkeeping." The Accounting Review, Vol. 61, No. 4, 1986, pp. 745–759.
* Ijiri, Y. (1986), "A framework for triple-entry bookkeeping." The Accounting Review, Vol. 61, No. 4, 1986, pp.&nbsp;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.
* Ijiri, Y. (1984), "A reliability comparison of the measurement of wealth, income, and force." The Accounting Review, Vol. 59, No. 1, pp.&nbsp;52–63.
* Yuji Ijiri, Triple-entry bookkeeping and income momentum, Studies in Accounting Research, Vol. 18., American Accounting Association, Sarasota, 1982.
* Yuji Ijiri, Triple-entry bookkeeping and income momentum, Studies in Accounting Research, Vol. 18., American Accounting Association, Sarasota, 1982.
* Eric Melse, [http://www.amazon.com/dp/3639160517 "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, [http://www.amazon.com/dp/3639160517 "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, [http://arno.unimaas.nl/show.cgi?fid=13093 "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.
* Eric Melse, [http://arno.unimaas.nl/show.cgi?fid=13093 "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), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=1740578 Accounting in three dimensions. A case for momentum revisited.] The Journal of Risk Finance, Vol. 9, No. 4, pp. 334–350
* Melse, E. (2008), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=1740578 Accounting in three dimensions. A case for momentum revisited.] The Journal of Risk Finance, Vol. 9, No. 4, pp.&nbsp;334–350
* Melse, E. (2005), [http://www.kwartaalschrifteconomie.be/main.aspx?c=.KWARTAALTIJDSCHRIFT&n=42933 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. (2005), [http://www.kwartaalschrifteconomie.be/main.aspx?c=.KWARTAALTIJDSCHRIFT&n=42933 Het verklarend en voorspellend vermogen van Momentum Accounting."] Kwartaalschrift Economie. Tijdschrift voor algemeen- en bedrijfseconomische vraagstukken. Vol. 2, No. 4, 2005, pp.&nbsp;343–371 (in Dutch).
* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873093 "Accounting in three dimensions. A case for momentum."] Balance Sheet, Vol. 12, No. 1, pp. 31–36.
* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873093 "Accounting in three dimensions. A case for momentum."] Balance Sheet, Vol. 12, No. 1, pp.&nbsp;31–36.
* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873108 "What color is your balance sheet?"] Balance Sheet, Vol. 12, No. 4, 2004, pp. 17–32.
* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873108 "What color is your balance sheet?"] Balance Sheet, Vol. 12, No. 4, 2004, pp.&nbsp;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 050862152.
* 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 050862152.


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[[Category:Accounting systems]]
[[Category:Accounting systems]]
{{accounting-stub}}

Revision as of 22:08, 19 December 2013

Momentum accounting and triple-entry bookkeeping is an alternative accountancy system developed by Yuji Ijiri and is the title of the 1989 monograph that he wrote.[1] It is a proposed alternative to double-entry bookkeeping, the method currently favored by the worldwide financial accounting system.

In regular, double-entry bookkeeping, changes in balances such as earning revenues and collecting cash are recorded. These events are recorded with two entries, usually a debit and a credit, assigned on a given date. In momentum accounting, changes in balances are the recognized events. For example, an acceleration in revenue earning, such as a $1,000 per period increase of revenues from $10,000 per month to $11,000 per month, is a recordable event that would require three entries to implement.

References

  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

Topics

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