This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal...

The research question we want to answer in this paper is: have the financial variables of the triple-entry framework of momentum accounting explanatory and predictive power? A detailed example is presented of Royal Philips Electronics N.V. Although in this study we cannot generalize the result...

This paper explores the need, purpose and possible implementation of momentum accounting as part of the accounting framework. We believe that accounting has positive effects on the financial and economic aspects of corporate and social life. Nevertheless, it has become necessary to include...

This paper aims to extend an earlier analysis of the profitability of an individual firm operating in the professional services industry from the perspective of the triple-entry framework of the momentum accounting theory of Yuji Ijiri. The paper presents a common-size-format model of...