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Bookkeeping Graphs: Computational Theory and Applications first describes the graph or network representation of Double-Entry bookkeeping both in theory and in practice. The representation serves as the intellectual basis for a series of applied computational works on pattern recognition and anomaly detection in corporate journal-entry audit settings. The second part of the monograph reviews the computational theory of pattern recognition and anomaly detection built on the Minimum Description Length (MDL) principle. The main part of the monograph describes how the computational MDL theory is...

Essays on Accounting Theory in Honour of Joel S. Demski is a collection of previously unpublished essays on accounting theory. The contributors are students, collaborators, colleagues and friends of Professor Joel S. Demski. Most of the contributors share Professor Demski s view of accounting as the production and consumption of a very special and powerful economic good called information. Like Professor Demski, they also prefer an economic analytic approach to accounting theory. However, some contributors have chosen other perspectives on the field of accounting.

The book also...

Essays on Accounting Theory in Honour of Joel S. Demski is a collection of previously unpublished essays on accounting theory. The contributors are students, collaborators, colleagues and friends of Professor Joel S. Demski. Most of the contributors share Professor Demski s view of accounting as the production and consumption of a very special and powerful economic good called information. Like Professor Demski, they also prefer an economic analytic approach to accounting theory. However, some contributors have chosen other perspectives on the field of accounting.

The book also...