Two Key Values Series

As accounting moves from one dimension to three, it will require the use of complex numbers and two values in particular – zero and one-half – that are the basis of Bernhard Riemann’s famous hypothesis.

Bernhard Riemann (1826-1866) and his teacher Carl Gauss (1777-1855) were pioneers in the development of complex analysis and the topology of curvature in three-dimensional spaces.  Let’s explore the famous hypothesis that Riemann proposed in 1859, which is written on the cover of the Cambridge University Press 2012 edition of G.H. Hardy’s A Mathematician’s Apology, and its connection with quantum accounting.