On partita doppia
Piergiulio Katis, N. Sabadini, R.F.C. Walters
TL;DR
This paper provides a rigorous mathematical framework for understanding partita doppia using algebraic structures within the bicategory of spans of reflexive graphs, offering a formal perspective on this accounting method.
Contribution
It introduces a novel algebraic approach to model partita doppia, connecting accounting concepts with category theory and bicategory structures.
Findings
Formal algebraic model of partita doppia established
Connection between accounting and category theory demonstrated
Mathematical structures clarify accounting principles
Abstract
We give a precise mathematical account of partita doppia in terms of an algebraic structure on the bicategory of spans of reflexive graphs. (The paper was written in 1998.)
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Taxonomy
TopicsItalian Literature and Culture · Educational and Social Studies