Technology, Accounting, and Research

The article provides a primer on accounting from the vantage point of technology and is written for a broad audience beyond accounting academics. I make four points. First, accounting itself is a technology, and I use double-entry bookkeeping as an example. Second, accounting evolved as businesses adopted new technology and engaged in new types of transactions.

• Use cases, geography and tags
• Organizations that created, adopted or are mentioned
• Ecosystem position
• Link to the original asset
• Comments and reactions