Seattle Method

As pointed out , accounting is a closed deterministic system.  Its logic is reproducible, auditable, and mathematically coherent. This determinism, combined with its capacity for both precision and structured adaptability make accounting truly unique. These deliberately provided characteristics can be leveraged when putting together an industrial process. The work of accountants, auditors, and analysts can be described as "arranging abstract symbols". Algorithms can be used to describe this work. Poka yoke is a Lean Six Sigma technique that can be used to "mistake proof" work processes. ValueFlows is a model for coordinating economic activity. ValueFlows and others use the Resources, Events, Agents ( REA ) model to describe the accounting process.  The ISO/IEC Accounting and Economic Ontology includes REA. Data Centric Accounting ( DCA ) describes the facets of a business event. Service as Software ( SaS ) will be a new way to deliver professional services.  En...

The implementation approaches to representing something like digital accounting artifacts such as accounting working papers, audit working papers, financial statements, and financial analysis models and the base taxonomy metadata to support those artifacts  can be grouped into three technology architectures or stacks.  Those technology architecture stacks are: Semantic Web Stack (a.k.a. Semantic Web Layer Cake ): These are the standards published by the W3C. Labeled Property Graph (LPG) : Graph databases that use the ISO standard graph query language ( GQL ). Logic Programming : Includes ISO standard PROLOG , SQL, XBRL . Multiple technology architecture stacks is a fact of life.  Different enterprises have different preferences and therefore make different choices as to their desired technical implementation approaches.  That said, it is possible to transform between different implementation approaches.  The global open industry standard logical conceptualizat...

The triangle of meaning (a.k.a. triangle of reference ) was first introduced in  the book The Meaning of Meaning by Charles Kay Ogden and I. A. Richards which was published in 1923. The purpose of the triangle of meaning is to understand how to make communication reliable, repeatable, and interoperable. Basically the triangle of meaning is about precision of communication. There are many different versions of the triangle of meaning. Several other versions are mentioned under additional information below. Mainly these triangle of meaning representations are for domains such as linguistics, philosophy, and knowledge engineering and use specialized jargon to explain what they are trying to explain.  I find all of these too hard for the typical business professional to understand. And so, what I did was to take the best aspects of these other triangles of meaning and synthesize the information into something that I can understand and perhaps other business professionals can als...