[P2P-F] Fwd: Momentum accounting and triple-entry bookkeeping

Thu Dec 22 16:14:21 CET 2011

Thanks Michel for
http://p2pfoundation.net/Category:P2P_Accounting

I d be interested to understand if
*Momentum accounting / triple-entry bookkeeping*
http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping

differs, or how it differs, or how it can compatible with
*triple bottom line*

http://en.wikipedia.org/wiki/Triple_bottom_line

*"captures an expanded spectrum of values and criteria for measuring
organizational (and societal) success: economic, ecological, and social.
With the ratification of the United
Nations<http://en.wikipedia.org/wiki/United_Nations>
 and ICLEI <http://en.wikipedia.org/wiki/ICLEI> TBL standard for urban and
community accounting in early 2007, this became the dominant approach to public
sector <http://en.wikipedia.org/wiki/Public_sector> full cost
accounting<http://en.wikipedia.org/wiki/Full_cost_accounting>
."*

by the way, as a zoom out,

interesting prezi presentation ( may 2011 ) from Arthur Brock leading to
visualize developments till "information economies" in a systems paradigm

http://prezi.com/xmzld_-wayho/new-economy-new-wealth/

On Thu, Dec 22, 2011 at 2:33 PM, Michel Bauwens <michel at p2pfoundation.net>wrote:

> see also http://p2pfoundation.net/Category:P2P_Accounting
>
> New metrics, evaluation and accounting methods appropriate for a
> collaborative, peer to peer economy.
>
> ---------- Forwarded message ----------
> From: Dante-Gabryell Monson <dante.monson at gmail.com>
> Date: Thu, Dec 22, 2011 at 7:48 PM
> Subject: Momentum accounting and triple-entry bookkeeping
> To: econowmix at googlegroups.com
>
>
>
> http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping
>
> *Momentum accounting and triple-entry bookkeeping* is an alternative
> accountancy <http://en.wikipedia.org/wiki/Accountancy> system developed
> by Yuji Ijiri <http://en.wikipedia.org/wiki/Yuji_Ijiri> and is the title
> of the 1989 monograph that he wrote.[1]<http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping#cite_note-0> It
> is hard to imagine alternatives to the universal system of double-entry
> bookkeeping <http://en.wikipedia.org/wiki/Double-entry_bookkeeping>, but
> this is one.
>
> In regular, double-entry bookkeeping, changes in balances such as earning
> revenues and collecting cash are recorded. These events are recorded with
> two entries, usually a debit and a credit, assigned on a given date. In
> momentum accounting, changes in balances are the recognized events. For
> example, an acceleration in revenue earning, such as a $1,000 per period
> increase of revenues from $10,000 per month to $11,000 per month, is a
> recordable event that would require three entries to implement.
>
>
>
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