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International Accounting
 

Mathematical foundations of the balance sheet theory by A.P. Roudanovsky

Vol. 20, Iss. 8, APRIL 2017

PDF  Article PDF Version

Received: 3 February 2017

Received in revised form: 13 February 2017

Accepted: 28 February 2017

Available online: 2 May 2017

Subject Heading: CHAPTER OF HISTORY

JEL Classification: B15, B16, M41, М49

Pages: 477-490

https://doi.org/10.24891/ia.20.8.477

Kolchugin S.V. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
s.kolchugin@rambler.ru

Subject The article considers the attempt of A.P. Roudanovsky to apply mathematical methods to accounting.
Objectives The purpose of the study is to analyze the mathematical basis of the balance sheet theory by A.P. Roudanovsky.
Methods The study employs general scientific methods of research, i.e. analysis and synthesis, induction and deduction, comparison, logic synthesis, and rests on the historical approach.
Results Unlike other authors making attempts to apply mathematical methods to accounting theory, A.P. Roudanovsky translates mathematical principles and theorems to the language of accounting, using a metalanguage. This makes the balance sheet theory by A.P. Roudanovsky a unique and original one. Many authors before and after A.P. Roudanovsky tried to introduce mathematical methods to the accounting theory by translating the theory's ideas and concepts to the language of mathematics, but not vice versa.
Conclusions and Relevance The Roudanovsky theory is unique. It includes viable ideas about many aspects of accounting. At the same time, the use of Lorentz transformation to convert accounting terms into mathematical ones is unjustified. I think that Lorentz transformations can be used in physics when speaking about transformations between different inertial systems. However, it cannot be used in accounting, because Roudanovsky did not prove that Lorentz transformations can be applied to both phenomena of physics and logical notions. This is a significant defect of the methods applied in his work.

Keywords: theory, history, methodology, accounting

References:

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