The use of virtual reality (VR) for the improvement of learning outcomes for accounting studies is an area in which the research is still limited. Technology-based accounting learning is very important because, currently, the accounting profession is very much affected by rapid technological...

Perceived as a pure social science, prominent accounting scholars agree that the current accounting development overemphasizes on rules, and this has wide negative impacts on accounting education and research. Thus, accounting reform is necessary even though it is still unclear the direction of...

Manuscript Type: PerspectiveResearch Issue: Perceived as a pure social science, prominent accounting scholars agree that the current accounting development overemphasizes on rules, and this has wide negative impacts on accounting education and research. Thus, accounting reform is necessary even...

Double-entry bookkeeping (DEB) has been shown to be reliable. The first documentation of its usage dates to 1494 and it has been used since then without any significant changes, despite more than half a millennium having passed. From time to time, scholars have marvelled at the utility of DEB...

Paton's theory of double-entry system (hereafter, “DES”) inspired the development of current accounting. This paper uses a mathematical perspective to review Paton's and existing theory of DES called the law of property or assets. Using syntactic language, this paper proposes another theory...