ピタゴラス簿記法としての数理簿記法の科学的本質 : 簿記は応用数学である

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The Book-keeping is not a sheer calculative tequnique carried on the basis of accounting principles. Its mathematical principle rests upon the arithmetical progression related to "the four quantities" which Pythagoras (the ancient Greek philosopher) enunciated with his famous "musical scales." and which comes to say that if we divide a line ad at anu two points b and c, (a-b-c-d) there Will result three parts ; ab, bc and cd, whose relationship each to other, may be put as follows, ln the Book-keeping, we interpret these relationships as those of capital, assets, revenue and expenses - "the principles of relative division" as we put it in the text, and thus making it clear that the art of Book-keeping is nothing but a variety of applied mathematics-leading, in the end, to the conclusion that the so-called double entry Book-keeping, in its final analysis, proves to be a sort of cash book founded upon the above-mentioned principles and nothing more or less than that.
慶應義塾大学の論文
1960-02-25