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

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

PDF (Türkçe)
  • Mehmet YÜCENURŞEN
Mehmet YÜCENURŞEN
Asisst. Prof. Dr., Aksaray University
DOI: https://doi.org/10.15295/bmij.v8i1.1426

Published 2020-03-25

Keywords

  • 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

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.

PDF (Türkçe)

Downloads

Download data is not yet available.

References

  1. AAA. (2020, Ocak 24). American Accounting Association. American Accounting Association: https://aaahq.org/Accounting-Hall-of-Fame/members/1989/Yuji-Ijiri adresinden alındı
  2. Akalın, K. H. (2017). Çift Taraflı Defter Tutmanın Zihniyet Kökenleri. Istanbul Journal of Economics(67), 1-29.
  3. Akdoğan, N. (2009). Maliyet Muhasebesi Uygulamaları. Ankara: Gazi Kitabevi.
  4. Andreica, I. (2016). Double-entry Bookkeeping versus Simple-entry Bookkeeping. Economics and Rural Development, 73(2), 282-290.
  5. Arzova, S. B. (2009). Muhasebe Teorisi. İstanbul: Türkmen Kitabevi.
  6. 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.
  7. Bahadır, O. (2016). Normatif Muhasebe Teorileri Kapsamında Ölçüm. Mali Çözüm, 26(136), 35-48.
  8. Barlev, B., & Haddad, J. R. (2003). Fair Value Accounting and the Management of the Firm. Critical Perspectives on Accounting, 14(4), 383-415.
  9. Blommaer, T. M. (1995). Additional Disclosure: Triple-entry and Momentum Accounting. European Accounting Review, 4(3), 580-581.
  10. Can, A. V. (2007). Luca Pacioli "Muhasebenin Babası" mıdır? Akademik Bakış(12), 1-15.
  11. Chiapello, E. (2007). Accounting and the Birth of the Notion of Capitalism. Critical Perspectives on Accounting(18), 263-296.
  12. Fraser, I. A. (1993). Triple-entry Bookkeeping: A Critique. Accounting and Business Research, 23(90), 151-158.
  13. Hsieh, P.-G. (2018). The Intellectual Development of Yuji Ijiri. Accounting History, 23(4), 541-554.
  14. Ijiri, Y. (1971). Axioms for Historical Cost Valuation: A Reply. Journal of Accounting Research, 9(1), 181-187.
  15. Ijiri, Y. (1971). Logic and Sanctions in Accounting. R. Stirling, & W. Bentz içinde, Accounting in Perspective. Chicago: South-Western Publishing Company.
  16. Ijiri, Y. (1975). Theory of Accounting Measurement. American Accounting Association.
  17. Ijiri, Y. (1981). Historical Cost Accounting and Its Rationality. Canadian Certified General Accountants' Research Foundation.
  18. Ijiri, Y. (1982). Triple-entry Bookkeeping and Income Momentum. Sarasota: American Accounting Association.
  19. Ijiri, Y. (1984). A Reliability Comparison of the Measurement of Wealth, Income, and Force. The Accounting Review, 59(1), 52-63.
  20. Ijiri, Y. (1986). A Framework for Triple-Entry Bookkeeping. The Accounting Review, 61(4), 745-759.
  21. Ijiri, Y. (1987). Three Postulates of Momentum Accounting. Accounting Horizons, 1(1), 25-34.
  22. Ijiri, Y. (1988). Momentum Accounting and Managerial Goals on Impulses. Management Science, 34(2), 160-166.
  23. Ijiri, Y. (1989). Momentum Accounting and Triple-entry Bookkeeping. American Accounting Association.
  24. Kirkegaard, H. (1996). The Logic of Double-Entry Bookkeeping. American Business Review, 14(2), 9-18.
  25. Melse, E. (2004). Accounting in Three Dimensions: A Case for Momentum. Balance Sheet, 12(1), 31-36.
  26. Melse, E. (2008). Accounting in Three Dimensions: A Case for Momentum Revisited. The Journal of Risk Finance, 9(4), 334-350.
  27. Örten, R., Kurt, G., & Torun, S. (2011). Muhasebede Çift Taraflı Kayıtlama ve Kitab-Us Siyakat. Muhasebe ve Finans Tarihi Araştırmaları Dergisi(1), 34-69.
  28. Perks, R. W. (1993). Accounting and Society. New York: Chapman & Hall.
  29. 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.
  30. 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.
  31. Sangster, A. (2016). The Genesis of Double Entry Bookkeeping. The Accounting Review, 91(1), 299-315.
  32. Uçma, T. (2010). Çift Taraflı Kayıt Sistemi ve Kapitalizmin Doğuşu: Werner Sombart'ın Sosyo-Ekonomik Perspektifinden. Muhasebe ve Denetime Bakış, 10(32), 101-115.
  33. Wells, M. C. (1971). Axioms for Historical Cost Valuation. Journal of Accounting Research, 9(1), 171-180.
  34. Winjum, J. O. (1971). Accounting and the Rise of Capitalism: An Accountant's View. Journal of Accounting Research, 9(2), 333-350.
  35. Yamey, B. S. (2005). The Historical Significance of Double-entry Bookkeeping: Some Non-Sombartian Claims. Accounting, Business & Financial History, 15(1), 77-88.
  36. Yavuz, E. (2017). Çift Yanlı Muhasebe ve Kapitalizm: Sermayenin Dolanımı Açısından Sombart’gil Bir Yaklaşım. Accounting and Financial History Research Journal(13).