The Brain as the Original Accounting Institution
探讨大脑神经元处理信息的方式是否构成现代会计原则的基础，通过分析大脑与会计原则之间的平行结构，解释其存在原因，并描述一个实验范式展示会计程序的好处如何涌现。
ABSTRACT: The evolved brain neuronally processed information on human interaction long before the development of formal accounting institutions. Could the neuronal processes represent the underpinnings of the accounting principles that exist today? This question is pursued several ways: first as an examination of parallel structures that exist between the brain and accounting principles, second as an explanation of why such parallels might exist, and third as an explicit description of a paradigm that shows how the benefits of an accounting procedure can emerge in an experiment.