1938-peragallo-originandevolutionofdoubleentrybookkeeping.pdf: “Origin and Evolution of Double Entry Bookkeeping: A Study of Italian Practice from the Fourteenth Century”, Edward Peragallo
1956-littleton-studiesinthehistoryofaccounting.pdf: “Studies in the History of Accounting”, A. C. Littleton, B. S. Yamey
1963-brown-pacioloonaccounting.pdf: “Paciolo on Accounting,”, R. Gene Brown, Kenneth S. Johnston
1982-ijiri-tripleentrybookkeepingandincomemomentum.pdf: “Triple-Entry Bookkeeping and Income Momentum”, Yuji Ijiri
1988-ijiri.pdf: “Momentum Accounting and Managerial Goals on Impulses”, (1988-02-01):
Conventional accounting measures wealth W (assets and liabilities) and accounts for its net change, W(t + 1) − W(t), by means of income Δ_W(t), classified into various revenue and expense items. Proposed “momentum accounting” measures income momentum Ẇ = dW/
dt(time rate at which income is being earned at a given point in time) and accounts for its net change, Ẇ(t + 1) − Ẇ(t), by means of impulses ΔẆ(t). Here the impulses, a term borrowed from the momentum-impulse principle in mechanics, are classified into various factors, internal or external to the enterprise, that contributed to the momentum change. If conventional accounting is viewed as focusing on an odometer of a car, momentum accounting is analogous to focusing on its speedometer and attributing the change in its reading to impulses that are judged to be responsible for the change. This paper proposes impulse-based managerial goals as a substitute for currently popular income-based managerial goals, discussing problems associated with the latter that highlights short-term income achievements and that tends to reward management for the momentum created by their predecessors as it is realized as income by the mere passage of time.
1996-may.pdf: “True Nyms and Crypto Anarchy”, Timothy C. May
2009-nakamoto.pdf: “Bitcoin: A Peer-to-Peer Electronic Cash System”, (2009-03-24; ):
A purely peer-to-peer version of electronic cash would allow online payments to be sent directly from one party to another without going through a financial institution. Digital signatures provide part of the solution, but the main benefits are lost if a trusted third party is still required to prevent double-spending. We propose a solution to the double-spending problem using a peer-to-peer network. The network timestamps transactions by hashing them into an ongoing chain of hash-based proof-of-work, forming a record that cannot be changed without redoing the proof-of-work. The longest chain not only serves as proof of the sequence of events witnessed, but proof that it came from the largest pool of CPU power. As long as a majority of CPU power is controlled by nodes that are not cooperating to attack the network, they’ll generate the longest chain and outpace attackers. The network itself requires minimal structure. Messages are broadcast on a best effort basis, and nodes can leave and rejoin the network at will, accepting the longest proof-of-work chain as proof of what happened while they were gone.
2015-andresen.pdf: “What Satoshi Did Not Know”, (2015-07-16; ):
[Invited keynote at International Conference on Financial Cryptography and Data Security 2015]
When Bitcoin was invented six years ago (cf. ), Barack Obama had just been inaugurated president and Lady Gaga had just released her first big single. If you are 20 years old, that probably seems like forever ago. If you are 48 like me,that seems like not all that long ago. I first heard about Bitcoin in 2010, and was attracted to it because it combined economics, peer-to-peer networking and crypto in a really interesting way.
I’m going to talk about what we have learned over the last six years. Satoshi knew a lot, but he wasn’t omniscient—I think there were a lot of things, both big and small, that he didn’t know when he was inventing Bitcoin. I will finish by talking about some things that I think we still do not know.
[What he did not know:
- would Bitcoin bootstrap? Would it be used for anti-email spam?
- was it legal?
- how people would attack Bitcoin for no particular reason, with silly things like sending spam transactions back and forth
- formal cryptography like Schnorr or Lamport signatures, or cutting-edge cryptographic research on anonymity (or future developments in homomorphic encryption & SNARKs)
- formal validity of transactions: validity and semantic meaning
- how to scale Bitcoin to large numbers of transaction]
2016-kopp.pdf: “KopperCoin - A Distributed File Storage with Financial Incentives”, Henning Kopp, Christoph Bösch, Frank Kargl
2018-garay.pdf: “Bootstrapping the Blockchain, with Applications to Consensus and Fast PKI Setup”, Juan A. Garay, Aggelos Kiayias, Nikos Leonardos, Giorgos Panagiotakos