What is it about?

This is the first publication of the mathematical treatment of DEB using vectors of property rights without needing any prices or unit costs or other values.

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Why is it important?

It should more about the structure of how property rights are created and extinguished in normal economic activity of production and consumption.

Perspectives

First publication of vectorial double-entry bookkeeping.

David Ellerman
School of Social Science, University of Ljubljana, Slovenia

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This page is a summary of: Double entry multidimensional accounting, Omega, January 1986, Elsevier,
DOI: 10.1016/0305-0483(86)90004-6.
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