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Η Πληροφορία Αιτίου-Αποτελέσματος του Λογιστικού Δικτύου (The Cause-and-Effect Information of the Accounting Network)

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Abstract

Πρόβλημα: Το διπλογραφικό σύστημα καταγραφής και επεξεργασίας της λογιστικής πληροφορίας υπήρξε το πλέον επιτυχές κατά τα προηγούμενα 500 χρόνια. Αρχικά, εξασφάλισε τον ακριβή υπολογισμό των υπολοίπων των λογαριασμών, πράγμα που επεξέτεινε την εμπιστοσύνη στις οικονομικές συναλλαγές μεταξύ αγνώστων. Αργότερα, οι καταστάσεις αποτελεσμάτων χρήσης και ταμειακών ροών επέτρεψαν την άντληση της πληροφορίας για τα αίτια διαμόρφωσης των υπολοίπων δύο λογαριασμών: των κερδών και των διαθεσίμων. Γύρω στο 1960, εξέχοντες μελετητές ξεκίνησαν την αναζήτηση μεθόδων άντλησης της πληροφορίας αιτίου-αποτελέσματος για όλους τους λογαριασμούς. Όμως, ο στόχος αυτός δεν έχει επιτευχθεί ακόμη για λόγους που εξηγούνται στην παρούσα μονογραφία. Λύση: Η παρούσα μονογραφία αποδεικνύει ότι η πληροφορία αιτίου-αποτελέσματος μπορεί να αντληθεί μόνο αν διαχειριζόμαστε τις δαπάνες, τα έξοδα, τα έσοδα, και τις χρηματοροές αποκλειστικά ως πράξεις (μεταβλητές διαδικασιών) που επηρεάζουν λογαριασμούς (μεταβλητές καταστάσεων). Οι πράξεις αποτελούν τους δεσμούς (αίτια) και οι λογαριασμοί τους κόμβους (αποτελέσματα) ενός λογιστικού δικτύου που είναι η τυπική έκφραση τριών ιδιοτήτων των οικονομικών συναλλαγών: (i) την ανεξαρτησία μεταξύ πράξεων και λογαριασμών, (ii) τη δομική σύζευξη μεταξύ φυσικών και χρηματοπιστωτικών πράξεων, και (iii) τη συνθετικότητα ροών, πράξεων, και λογαριασμών. Αποτελέσματα: Η δομή ενός τέτοιου δικτύου επεκτείνει την επεξεργασία της πληροφορίας αιτίου-αποτελέσματος σε τρεις συμπληρωματικούς τετραδιάστατους λογιστικούς χώρους: τον διπλογραφικό, τον τοπολογικό, και τον αφινικό, απαλλαγμένους από τα τρέχοντα συντακτικά και σημασιολογικά ελαττώματα και τις τρέχουσες εννοιολογικές αντιπαραθέσεις και λογικές πλάνες.
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