Momentum accounting and triple-entry bookkeeping
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Momentum accounting and triple-entry bookkeeping is an alternative accountancy system developed by Japanese academic Yuji Ijiri and is the title of his 1989 monograph. It is a proposed alternative to double-entry bookkeeping, the method 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.
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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- Ijiri, Y. (1988), "Momentum accounting and managerial goals on impulses.’ Management Science, Vol. 34, No. 2, pp. 160–166.
- Ijiri, Y. (1987), "Three postulates of momentum accounting.’ Accounting Horizons, Vol. 1, March, pp. 25–34.
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- Ijiri, Y. (1984), "A reliability comparison of the measurement of wealth, income, and force." The Accounting Review, Vol. 59, No. 1, pp. 52–63.
- Yuji Ijiri, Triple-entry bookkeeping and income momentum, Studies in Accounting Research, Vol. 18., American Accounting Association, Sarasota, 1982.
- Eric Melse, "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.
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- Melse, E. (2008), Accounting in three dimensions. A case for momentum revisited. The Journal of Risk Finance, Vol. 9, No. 4, pp. 334–350
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- Melse, E. (2004), "What color is your balance sheet?" Balance Sheet, Vol. 12, No. 4, 2004, pp. 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 90-5086-215-2.
- Tuğrul Bozbey, "Çift Yanlı Kayıt Yönteminin Diferansiyel Temelleri Üzerine Dayanarak İkiden Çok Yanlı Kayıt Tutma Yönteminin Geliştirilmesi" (in Turkish) Dissertation, Selçuk University, 2006, (Dissertation no: 189419) (https://tez.yok.gov.tr/UlusalTezMerkezi/giris.jsp)
- Melse, E. (2009-10-28), Triple Entry and Momentum Accounting (TEMA) – Video in Dutch. Masterclass.
- Melse, E. (2009-10-28), TEMA analysis of Lehman Brothers – Video in Dutch. Masterclass.
- Warren Henke Triple Entry Accounting