Written posts on financial systems, AI & bookkeeping, the mainframe, data quality, and ledger innovation.
Presented at the 2024 BYU Accounting Research Symposium. Today’s shared ledgers are based upon lack of trust between parties — this paper examines how that changes with true shared ledger architecture.
Are you getting an accurate view of your enterprise? Operational data can be a valuable source of analytics, but it is often inaccessible in critical applications residing on the mainframe.
A conversation with Steven Dickens about what it means to work on the mainframe — the skills, the culture, and why the mainframe still matters.
Dillon Pappenfuss of Financial Executives International asked a set of questions on Data Quality — answered in a series of short videos. What does data quality mean for financial systems?
Step 4 of the Accounting Cycle — what a trial balance is, its relationship to the general ledger, and what it means for system design.
The most important optimizations need to be identified at the right time. Trying to create them too early can affect the quality of the ultimate functionality delivered.
Continuing from Part 1 — the costly process of capturing business event attributes, and how data supply chain architecture determines their long-term value.
Eric Hoffer: “In times of change, learners inherit the earth, while the learned find themselves beautifully equipped to deal with a world that no longer exists.”
Face-to-face meetings can be helpful in finding innovation. But who gets a seat at the table — and why does that matter for financial systems change?
Dr. William McCarthy asked: what is the average G/L code block size in small, medium, and large enterprises? An empirical answer with implications for system sizing.
A podcast with Mauricio Miller touches on the themes emerging in social commerce and social banking — trust, community measurement, and what changes when ledgers are shared.
What makes a good accountant, and good financial reports? The attributes of quality financial reporting are well known — but the attributes of those who produce them are rarely discussed.