Premium
The accounting system as an algebraic automaton
Author(s) -
Rambaud Salvador Cruz,
Pérez José García
Publication year - 2005
Publication title -
international journal of intelligent systems
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.291
H-Index - 87
eISSN - 1098-111X
pISSN - 0884-8173
DOI - 10.1002/int.20095
Subject(s) - automaton , construct (python library) , algebraic number , computer science , point (geometry) , algebra over a field , mathematics , theoretical computer science , pure mathematics , programming language , mathematical analysis , geometry
This article aims to present a mathematical model to describe the accounting system. In effect, in the literature on accounting we can find several mathematical models trying to introduce the accounting mechanics but in this article we use the concept of algebraic automaton, which has been successfully used in other economic fields, like finance. Thus, from this new point of view we can construct all definitions and accounting techniques as a particular case of the concept of automaton. © 2005 Wiley Periodicals, Inc. Int J Int Syst 20: 827–842, 2005.