Establishing accounting principles as invariants of financial systems
نویسنده
چکیده
An enterprise that uses evolving software is susceptible to destructive and even disastrous effects caused either by inadvertent errors, or by malicious attacks by the programmers employed to maintain this software. It is my thesis that these perils of evolving software can often be tamed by ensuring that suitable overarching principles are maintained as invariants of the evolution of a given software system. In particular, it would be invaluable to ensure that a financial system satisfies the accounting principle of double-entry bookkeeping, throughout its evolutionary lifetime. We define a concept of evolution-invariant, discuss its usefulness, and show how the above mentioned accounting principles can be established as such
منابع مشابه
The Impact of Intra-Network Communications of Actors on Financial Reporting Quality by Structural Equations Technique
Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the i...
متن کاملProvide an optimal audit model to reduce fraudulent financial reporting
Fraud in financial reporting and accounting has grown significantly in recent years due to the financial crises created in companies, so that fraud has become a political and economic issue and today the legislature, the accounting profession and the causes The creation of fraud in it as well as the ways to deal with fraudulent behavior in financial statements have received special attention. T...
متن کاملInformation Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries
Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment ...
متن کاملA Critical View of Global Management Accounting Principles
The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing b...
متن کاملThe use of Environmental Management Accounting (EMA) for identifying environmental costs
The Expert Working Group on “Improving the Role of Government in the Promotion of Environmental Management Accounting (EMA)” was set up by the United Nations Division for Sustainable Development (UN DSD) in cooperation with a number of government agencies and non-governmental experts to promote Environmental Management Accounting (EMA) through publications, pilot projects and by establishing an...
متن کامل