McGrath on Digital Law: What Lawyers Need to Learn from Accountants

Sean McGrath of Propylon has posted Digital Law: What Lawyers Need to Learn from Accountants, at VoxPopuLII.

Here is an excerpt:

Legal corpus management in a legislature can be conceptualized in accounting terms. Is it useful to do so? I would argue that it is incredibly useful to do so. Thanks to computerization, we do not have to limit the application of Luca Pacioli’s brilliant insight to things that fit neatly into little rows of boxes in paper ledgers. We can treat bills as transactions and record them architecturally as 21st century digital ledger transactions. We can manage statute as a “balance” to be carried forward to the next Biennium. We can treat engrossments of bills and statute alike as forms of trail balance generation and so on.

Now I am not for a moment suggesting that a digital legislative architecture be based on any existing accounting system. What I am saying is that the concepts that make up an accounting system can – and I would argue should – be used. A range of compelling benefits accrue from this. A tremendous amount of the back-office work that goes on in many legislatures can be traced back to work-in-progress (WIP) reporting and period-end accounting of what is happening with the legal corpus. Everything from tracking bill status to the engrossment of committee reports becomes significantly easier once all the transactions are recorded in legislative ledgers. The ledger then becomes the master repository from which all reports are generated. The reduction in overall IT moving parts, reduction in human effort, reduction in latency and the increase in information consistency that can be achieved by doing this is striking.

HT @propylonUS

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