What question did this study set out to answer?

This work aims to extend the double-entry bookkeeping system into a comprehensive triple-entry framework that includes momentum and force accounting.

A Framework for Triple-Entry Bookkeeping.

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The paper develops a framework for triple-entry bookkeeping, highlighting implications for financial statement analysis.

This work aims to extend the double-entry bookkeeping system into a comprehensive triple-entry framework that includes momentum and force accounting.
Developed a framework for triple-entry bookkeeping.
Illustrated the framework with a simple example including worksheets and journal entries.
Introduced new measurement units for momentum and force accounting.
Demonstrated the integration of wealth, momentum, and force accounting into a cohesive system.
Outlined how momentum accounting captures earnings rates over time periods.
Provided a disciplined measurement framework for deeper financial analysis beyond traditional methods.

Yuji Ijiri (1986) studied this question.

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