{"id":"https://openalex.org/W3123845593","doi":"https://doi.org/10.2139/ssrn.1439057","title":"Using Mathematics to Teach Accounting Principles","display_name":"Using Mathematics to Teach Accounting Principles","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W3123845593","doi":"https://doi.org/10.2139/ssrn.1439057","mag":"3123845593"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.1439057","doi":"https://doi.org/10.2139/ssrn.1439057","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1439057","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.1439057","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056011351","display_name":"Sony Warsono","orcid":"https://orcid.org/0000-0003-0200-1915","observed_orcids":["https://orcid.org/0000-0003-0200-1915","https://orcid.org/0000-0003-4103-7347"]},"institutions":[{"id":"https://openalex.org/I165230279","display_name":"Universitas Gadjah Mada","ror":"https://ror.org/03ke6d638","country_code":"ID","type":"education","lineage":["https://openalex.org/I165230279"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Sony Warsono","raw_affiliation_strings":["Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB), Jl. Humaniora, Bulaksumur, Sleman, Jogjakarta, DI Yogyakarta 55281, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB), Jl. Humaniora, Bulaksumur, Sleman, Jogjakarta, DI Yogyakarta 55281, Indonesia","institution_ids":["https://openalex.org/I165230279"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Arif Darmawan","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Arif Darmawan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"Muhammad Arsyadi Ridha","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Muhammad Arsyadi Ridha","raw_affiliation_strings":["Accounting Corner, Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Corner, Yogyakarta, Indonesia","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5056011351"],"corresponding_institution_ids":["https://openalex.org/I165230279"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"18","issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7465999722480774,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7465999722480774,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.24619999527931213,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.004600000102072954,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-principles","display_name":"accounting principles","score":0.824999988079071},{"id":"https://openalex.org/keywords/accounting-equation","display_name":"accounting equation","score":0.7480000257492065},{"id":"https://openalex.org/keywords/assets","display_name":"assets","score":0.5080000162124634},{"id":"https://openalex.org/keywords/expenses","display_name":"expenses","score":0.9909999966621399},{"id":"https://openalex.org/keywords/debits-and-credits","display_name":"debits and credits","score":0.984000027179718},{"id":"https://openalex.org/keywords/luca-pacioli","display_name":"Luca Pacioli","score":0.949999988079071},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.8420000076293945},{"id":"https://openalex.org/keywords/generally-accepted-accounting-principles","display_name":"GAAP","score":0.8009999990463257}],"concepts":[{"id":"https://openalex.org/C201717286","wikidata":"https://www.wikidata.org/wiki/Q938185","display_name":"Rationality","level":2,"score":0.6244617104530334},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5988458395004272},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34542930126190186},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.33585184812545776},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.3248105049133301},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3219996392726898},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.24022218585014343},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.22163039445877075}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2139/ssrn.1439057","doi":"https://doi.org/10.2139/ssrn.1439057","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1439057","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"mag:3123845593","doi":null,"is_oa":true,"landing_page_url":"https://ijar-iaikapd.or.id/index.php/ijar/article/download/391/60","pdf_url":null,"source":{"id":"https://openalex.org/S2764567528","display_name":"The Indonesian Journal of Accounting Research","issn_l":"2086-6887","issn":["2086-6887","2655-1748"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"The Indonesian Journal of Accounting Research","raw_type":null}],"best_oa_location":{"id":"doi:10.2139/ssrn.1439057","doi":"https://doi.org/10.2139/ssrn.1439057","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1439057","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W8768693","https://openalex.org/W1515635917","https://openalex.org/W1551000795","https://openalex.org/W1587376017","https://openalex.org/W1588235904","https://openalex.org/W1996602694","https://openalex.org/W1998072281","https://openalex.org/W2004847420","https://openalex.org/W2006331249","https://openalex.org/W2008556818","https://openalex.org/W2020724888","https://openalex.org/W2025037023","https://openalex.org/W2031123059","https://openalex.org/W2040656518","https://openalex.org/W2068213429","https://openalex.org/W2079641471","https://openalex.org/W2080189628","https://openalex.org/W2091722225","https://openalex.org/W2099729161","https://openalex.org/W2104317885","https://openalex.org/W2121185286","https://openalex.org/W2332240729","https://openalex.org/W2505022769","https://openalex.org/W2901066847","https://openalex.org/W3121862044","https://openalex.org/W3124293565","https://openalex.org/W3124565859","https://openalex.org/W4213283173","https://openalex.org/W4231644167","https://openalex.org/W4238649416","https://openalex.org/W4240525207","https://openalex.org/W4248851841","https://openalex.org/W4249005150"],"related_works":["https://openalex.org/W2301800842","https://openalex.org/W2160330847","https://openalex.org/W2272876459","https://openalex.org/W1560744729","https://openalex.org/W7136338820","https://openalex.org/W1517628438","https://openalex.org/W2382719696","https://openalex.org/W7042444364","https://openalex.org/W2188744196","https://openalex.org/W4406087462"],"abstract_inverted_index":{"As":[0],"widely":[1],"acknowledged,":[2],"Luca":[3],"Pacioli":[4],"discussed":[5],"accounting":[6,31,35,47,61,124],"in":[7,45,55,93,130],"his":[8],"mathematics":[9,72],"book":[10],"Summa":[11],"de":[12],"Arithmetica,":[13],"Geometria,":[14],"Proportioni":[15],"et":[16],"Proportionalita.":[17],"Using":[18],"the":[19,27,38,52,56,60,69,82,90,104,120,126],"perspective":[20,127],"of":[21,29,40,59,71,84,106,128,134],"mathematics,":[22,129],"this":[23,100,117],"paper":[24,101,118],"shows":[25,102],"that":[26,103],"majority":[28],"available":[30],"principles":[32],"literature":[33],"employs":[34],"equations":[36],"positioning":[37],"elements":[39,54,83],"both":[41],"assets":[42,85],"and":[43,86,97,108,136],"expenses":[44,87],"opposite":[46],"equations,":[48],"rather":[49],"than":[50,64],"placing":[51],"two":[53],"same":[57,91],"side":[58],"equation.":[62],"More":[63],"just":[65],"offering":[66],"consistent":[67],"rationality,":[68],"use":[70],"rationality":[73],"will":[74],"make":[75],"it":[76],"much":[77],"simpler":[78],"to":[79,95,132],"explain":[80],"why":[81],"should":[88],"receive":[89],"treatment":[92],"relation":[94],"debits":[96,107],"credits.":[98],"Furthermore,":[99],"rules":[105],"credits":[109],"are":[110],"entirely":[111],"based":[112],"on":[113],"mathematical":[114],"logics.":[115],"Finally,":[116],"proposes":[119],"need":[121],"for":[122],"learning":[123],"from":[125],"addition":[131],"those":[133],"GAAP":[135],"engineering":[137],"skills.":[138]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2021-02-01T00:00:00"}
