The COST of double-entry accounting

Sometimes I think the most important paper of our times is Scalability! But at what COST? We build “web-scale” systems and get excited about how scalable they are and how we solve the problems of scale, but we do not measure the COST: Configuration that Outperforms a Single Thread. We lack reasonable, well-done single-threaded implementations for different domains. One of which is ledger and…