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Double-entry accounting provides software-independent algorithmfor confirming the integrity of automated election tallies
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Datum
2010
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Gesellschaft für Informatik e.V.
Zusammenfassung
This paper proposes the use of double-entry accounting to maintain the integrity of election data as they go through the processes of counting, canvassing, consolidation, and reporting. Double-entry accounting brings to election tallies its well-known benefits of minimizing errors, deterring fraud, and maintaining the integrity of large collections of numeric data. Its superiority to single-entry methods, which are currently in use in the electoral tallies of most countries, is universally acknowledged in business and is increasingly appreciated by governments. This paper describes how double-entry accounting can be applied to election tallies, proposes the equations that govern the accounting of ballots and votes, and discusses the advantages that this brings. It also responds to arguments that the method is not appropriate for election tallies.