arXiv · 0803.2429
We give a precise mathematical account of partita doppia in terms of an algebraic structure on the bicategory of spans of reflexive graphs. (The paper was written in 1998.)
Piergiulio Katis, N. Sabadini, R. F. C. Walters. 2008-03-17. On partita doppia. https://arxiv.org/abs/0803.2429
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