One of those threads may have been a blog post by Martin Kleppmann [1], who also describes double-entry bookkeeping as a directed graph. [1] https://martin.kle

One of those threads may have been a blog post by Martin Kleppmann [1], who also describes double-entry bookkeeping as a directed graph. [1] https://martin.kleppmann.com/2011/03/07/accounting-for-computer-scientists.html https://martin.kleppmann.com/2011/03/07/accounting-for-compu...