This research seeks to break new ground in accounting measurement of managerial decisions by developing a triple entry accounting frame of reference for bookkeeping, which links changes in the balance sheet and in the income statement to management decisions so that a more long term view of decision making will become prevalent. This work could have a major impact on the dominant accounting paradigm. The research will result in a system for measuring; recording and reporting income momenta and impulses of an enterprise; apply its prototype in actual companies and analyze its impact on managerial goals, risk taking and decisions.
