Journal of Economics and Business

ISSN 2615-3726 (Online)

ISSN 2621-5667 (Print)

Published: 26 May 2020

Accounting Symmetries on Indonesian Entities by Applying the Edgeworth’s Box

Miguel Angel Pérez Benedito

Universidad de Valencia, Spain

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Pages: 795-810

Keywords: Symmetry Accounting, Accounting Methodology, Accounting Analysis, National Accounting


Decisions making of entities in an economy are materialized into transactions to transform economic goods into monetary goods, maintaining a continued management of the corporate activity. The transformation of economic goods into monetary ones is a <<mutatis mutandis>> effect in which entities of the economic and financial market interfere with different impact in their respective financial statements. In accordance to the economic situation of the market, we can make a bigger/smaller association between such entities. This association is susceptible of being represented by accounting symmetries. Accounting symmetries are obtained to measure the positions taken by entities in an Edgeworth’s Box. The entities that are object of study in this manuscript are banking entities, non-financial entities, and the entity-State, which represents the position of the Indonesian economy in the Edgeworth’s Box. Later, the manuscript visually analyses the accounting symmetries between banking and non-financial entities, shorted by economic sectors.


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