The Architecture of Flow: Isomorphic Systems Across Physics, Accounting, and Commerce

Human-designed administrative architectures and fundamental physical laws frequentlyexhibit unexpected structural isomorphisms. This paper explores a dual-part framework ofsystemic flow. First, we examine the reciprocal inversion of debit and credit entries betweena Head Office and its branch, drawing a parallel to electromagnetic induction (Faraday’s andLenz’s laws). Second, we investigate how energy extraction in thermodynamics (the Carnotcycle) mirrors the circulation of capital in business (the cycle of funds). By analyzing thesedomains as closed, dual-component dynamical systems maintaining internal equilibrium, weuncover the underlying universal syntax governing both information-tracking and energytransfer systems