Thursday, December 20, 2018

Tri-level logosmography for data and financial auditing.

Logismography as a concept has been derived from a storied historical past.
In one of my graduate-level management accounting classes, the lore was of a system more advanced and informative than double-entry bookkeeping. This mythical entity was a system that used a method of triple entry accounting, called Logismography. At one point several years ago, I even checked Wikipedia; there was no entry for this idea. There is still no entry for this idea.
No results for articles containing the term, either.

Okay, well what about the most authoritative authority on the attribution of authors? That's right... I'm talking about our good friend, Google.
Top-level skim yields nothing significant. What about peeking into the mountain of student-funded research[3] available to students and professors whist they are ensconced in the Ivory towers? Why yes; I'm referring to greedy database hoarders like EBSCO host and JSTOR that continue to squelch access to the actual research part of student and taxpayer-funded research.
But we digress. Back to this
For what this system might be used, the authors could only speculate. Today, after about a decade of "in the field professional experience", I have some ideas.

Logismography was thought to have been developed in Renaissance times, and later generations of accountants dismissed it as being "unviable", preferring the double entry version developed by Pacioli. Given that the physical limitations of his time didn't include the computational or cryptographical boundaries that we enjoy today, would a Logismography-like system be a natural and obvious choice for present day?

(Footnote): Patent possibly pending.

  • [1] Ancient Double-Entry Bookkeeping. Scholars' Book Co. 1974: p 33.
  • [2] Filios, Vassilios P. "Four Schools of European Accounting Thought." The Accounting Historians Journal (1981): pp 61-78.
  • [3]
  • [4]

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