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End-to-end principle in ledger relations
Message 1 in thread
From: Todd Boyle (tboyle@NoSMAProsehill.net)
Subject: End-to-end principle in ledger relations? 
Newsgroups: alt.accounting
Date: 2002-06-10 
Does the end-to-end principle have implications for ledgers?
http://www.google.com/search?q=end-to-end+principle

Economic events involve transfers of ownership of real things,
such as inventory, and obligations owed one party by another. 
In both cases it makes no sense to have the books of the
two parties in disagreement. 

My hypothesis is that every person and business entity has,
at an abstract level, a ledger. Regardless whether they 
actually bother to maintain one, there is a discrete point
in time when title to goods is transferred, and mutual
payable and receivable obligations are created or reduced.

Achieving privacy and security over all aspects of interparty 
obligations (and the business information surrounding 
transaction events) is a universally goal in business systems.
Nobody has ever delegated their private ledger (which is
exactly the same thing as your wallet) to custody of 
another person, unless incapacitated or something.  We 
don't even do that with a family member.  Delegating your
wallet to a telecom or software company is laughable.

Accordingly no system lower than the ledger can ever
suffice to provide end-to-end communication between
ledgers.   Ledgers need, universally, to have a complete
and robust capability to connect with other ledgers 
securely and robustly to communicate notifications of
economic events and synchronize outstanding balances.

This communication cannot be entirely delegated to 
application platforms, operating systems, or network layers.  
I guess what I'm saying is not entirely new, since we 
have never trusted computers blindly, and always maintained
control totals and independent checks.   

However, do the accountants on this list disagree with 
the hypothesis that interparty balances in ledgers might 
someday be engineered to be technically accurate, to the
same degree that our totals in Excel spreadsheets are 
accurate, if we make the effort? 

Todd Boyle  9745-128th Ave NE  Kirkland WA
International Accounting Services, LLC  www.ledgerism.net 
425-827-3107  editor, AR/AP everywhere  www.arapxml.net
 
(more stuff, possibly helpful.)
 http://www.ietf.org/internet-drafts/draft-ietf-ediint-as2-11.txt 
 http://www.ledgerism.net/IETFaccounting.htm   
 http://www.ledgerism.net/devices.htm  
 http://www.ledgerism.net/IETFaccounting.htm 
 http://www.arapxml.net/submission.htm 
 http://www.ledgerism.net/arapcloud.htm 
 http://www.ledgerism.net/inter-ledger-requirementsVer0p23.htm