ÇİFT TARAFLI KAYIT YÖNTEMİNDEN ÜÇLÜ KAYIT SİSTEMİNE GEÇİŞ: MOMENTUM MUHASEBESİ

Çift taraflı kayıt yöntemi, bir muhasebe kayıt sistemi olarak ilk olarak Luca Pacioli tarafından açıklanmışve bütün dünyada kabul görmüştür. Bilindiği üzere bir önerme, kuram ya da teori yanlışlanabilir ise bilimseldir. Budoğrultuda çift taraflı kayıt yöntemini eleştiren ve alternatif kayıt sistemi arayışını sürdüren muhasebeciler olmuştur.Yeni bir muhasebe sistemi önerenlerden biri de Amerikan Muhasebeciler Derneği’nin başkanlığını yürütmüş Japonekonomi ve muhasebe profesörü Juji Ijiri’dir. Ijiri ilk olarak 1982 yılında yayınladığı “Üç Taraflı Kayıt Sistemi veGelir Momentumu” adlı kitabında çift taraflı kayıt yönteminin eksik ve kusurlu taraflarını açıklamış ve alternatifolarak üçlü kayıt sistemi ve momentum muhasebesini önermiştir. Aynı zamanda ilerleyen yıllarda konu ile ilgili çeşitliyayınları yayınlanmıştır. Bu çalışmada, Ijiri’nin üçlü kayıt sistemi ve momentum muhasebesi geliştirme nedenlerinedeğinilmiş, sistemin örnek bir uygulama ile açıklanmaya çalışılmış ve sisteme yönelik değerlendirmelerdebulunulmuştur. Bu bağlamda bu çalışma ile üçlü kayıt yöntemi ve momentum muhasebesinin özellikleri açıklanarakliteratüre katkı sağlayacağı düşünülmektedir

TRANSITION FROM DOUBLE – ENTRY BOOKKEEPING TO TRIPLE – ENTRY BOOKKEEPING: MOMENTUM ACCOUNTING

The double – entry bookkeeping was first described by Luca Pacioli as an accounting system and has been accepted worldwide. As is known, a proposition, theory, or theory is scientific if it can be falsified. Accordingly, there have been accountants who criticize the double – entry bookkeeping method and continue the search for an alternative registration system. One of the suggestions of a new accounting system is the Japanese economics and accounting professor Juji Ijiri, who chaired the American Accounting Association. In his book titled “Triple-entry Bookkeeping and Income Momentum” published in 1982, Ijiri first explained the missing and flawed sides the double – entry bookkeeping method and alternatively suggested triple-entry bookkeeping system and momentum accounting. Various publications on the subject were published in the coming years. In this study, the reasons for developing the triple-entry bookkeeping system and momentum accounting of Ijiri are explained, the explained with a sample application and evaluations are made. In this context, it is thought that this study will contribute to the literature by explaining the triple-entry bookkeeping system and the characteristics of momentum accounting

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