Algebraic models for accounting systems:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Hackensack, NJ [u.a.]
World Scientific
2010
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | X, 244 S. graph. Darst. |
| ISBN: | 9789814287111 9814287113 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804143399276642304 |
|---|---|
| adam_text | IMAGE 1
RIGEBRAIC MODELS FOR
FLCCOUNNNG SYSTEMS SALVADOR CRUZ RAMBAUD JOSE GARCIA PEREZ UNIVERSITY OF
ALMERIA, SPAIN ROBERT A NEHMER OAKLAND UNIVERSITY, USA DEREK JS ROBINSON
UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN, USA WORLD SCIENTIFIC NEW
JERSEY * LONDON * SINGAPORE * BEIJING * SHANGHAI * HONG KONG * TAIPEI *
CHENNAI
IMAGE 2
CONTENTS
PREFACE VII
CHAPTER ONE APPROACHES TO ACCOUNTING THEORY 1
1.1. HISTORICAL PERSPECTIVES 1
1.2. ALGEBRAIC AND PROOF-BASED APPROACHES 4
1.3. NATURAL LANGUAGE APPROACHES 8
1.4. A FORMAL GRAMMAR APPROACH 10
1.5. INFORMATION SYSTEMS IN INFORMATION ECONOMICS 13 1.6. LOCATION OF
THE RESEARCH JUSTIFIED 17
1.7. ACCOUNTING AND FORMAL LANGUAGES 18
1.8. PROOF-BASED SYSTEMS 23
1.9. THE SCOPE OF THE PRESENT WORK 25
CHAPTER TWO BALANCE VECTORS 30
2.1. THE VALUES OF AN ACCOUNT 30
2.2. THE STATE OF AN ACCOUNTING SYSTEM 33
2.3. PROPERTIES OF THE BALANCE MODULE 38
CHAPTER THREE TRANSACTIONS 50
3.1. TRANSACTION VECTORS 51
3.2. TRANSACTION TYPES 57
3.3. TRANSACTIONS, MATRICES AND DIGRAPHS 63
CHAPTER FOUR ABSTRACT ACCOUNTING SYSTEMS 73
4.1. ALLOWABLE TRANSACTIONS AND BALANCES 73
4.2. DEFINING AN ACCOUNTING SYSTEM 74
4.3. SUBACCOUNTING SYSTEMS 82
CHAPTER FIVE QUOTIENT SYSTEMS AND HOMOMORPHISMS 97 5.1. INTRODUCTION TO
THE QUOTIENT CONCEPT 97
5.2. QUOTIENTS OF ACCOUNTING SYSTEMS 98
5.3. HOMOMORPHISMS OF ACCOUNTING SYSTEMS 104
5.4. ISOMORPHISM THEOREMS 111
IMAGE 3
X CONTENTS
CHAPTER SIX ACCOUNTING SYSTEMS AND AUTOMATA 120 6.1. INTRODUCTION TO
SEMIAUTOMATA AND AUTOMATA 120 6.2. ACCOUNTING SYSTEMS AS AUTOMATA I 126
6.3. ACCOUNTING SYSTEMS AS AUTOMATA II 133
CHAPTER SEVEN ACCOUNTING SYSTEMS WITH RESTRICTED TRANSACTIONS 141
7.1. AN OVERVIEW OF SPECIAL SYSTEMS 141
7.2. FINITELY SPECIFIABLE ACCOUNTING SYSTEMS 142
7.3. THE DIGRAPH OF A SIMPLE SYSTEM 154
CHAPTER EIGHT ALGORITHMS 170
8.1. DECISION PROBLEMS FOR ACCOUNTING SYSTEMS 170 8.2. RECURSIVE
ACCOUNTING SYSTEMS 172
8.3. THE BALANCE VERIFICATION PROBLEM 176
8.4. MORE ALGORITHMS 183
CHAPTER NINE THE EXTENDED MODEL 190
9.1. INTRODUCTION TO THE 10-TUPLE MODEL 190
9.2. AUTHORIZATION AND CONTROL MATRICES 191
9.3. FREQUENCY CONTROL 197
9.4. THE 10-TUPLE MODEL AND AUTOMATA 198
9.5. THE AUDIT AS AN AUTOMATON 205
CHAPTER TEN THE MODEL ILLUSTRATED 210
10.1. A REAL LIFE EXAMPLE 210
10.2. THE OPERATION OF THE MODEL 219
10.3. CONCLUDING REMARKS 230
LIST OF MATHEMATICAL SYMBOLS 232
BIBLIOGRAPHY 234
INDEX 241
|
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| id | DE-604.BV036741663 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:47:02Z |
| institution | BVB |
| isbn | 9789814287111 9814287113 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020659116 |
| oclc_num | 699970636 |
| open_access_boolean | |
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| owner_facet | DE-M382 DE-945 DE-19 DE-BY-UBM |
| physical | X, 244 S. graph. Darst. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | World Scientific |
| record_format | marc |
| spelling | Algebraic models for accounting systems Salvador Cruz Rambaud ... Hackensack, NJ [u.a.] World Scientific 2010 X, 244 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Finanzinformationssystem (DE-588)7598952-9 gnd rswk-swf Algebraisches Modell (DE-588)4141857-8 gnd rswk-swf Finanzinformationssystem (DE-588)7598952-9 s Algebraisches Modell (DE-588)4141857-8 s DE-604 Cruz Rambaud, Salvador 1957- Sonstige (DE-588)171904486 oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020659116&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Algebraic models for accounting systems Finanzinformationssystem (DE-588)7598952-9 gnd Algebraisches Modell (DE-588)4141857-8 gnd |
| subject_GND | (DE-588)7598952-9 (DE-588)4141857-8 |
| title | Algebraic models for accounting systems |
| title_auth | Algebraic models for accounting systems |
| title_exact_search | Algebraic models for accounting systems |
| title_full | Algebraic models for accounting systems Salvador Cruz Rambaud ... |
| title_fullStr | Algebraic models for accounting systems Salvador Cruz Rambaud ... |
| title_full_unstemmed | Algebraic models for accounting systems Salvador Cruz Rambaud ... |
| title_short | Algebraic models for accounting systems |
| title_sort | algebraic models for accounting systems |
| topic | Finanzinformationssystem (DE-588)7598952-9 gnd Algebraisches Modell (DE-588)4141857-8 gnd |
| topic_facet | Finanzinformationssystem Algebraisches Modell |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020659116&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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