As an example one thing he did specifically is to fixate on balance. Double entry accounting does is indeed a system for tracking balances of accounts but that's not all it does and it might be said that balances are a by product of what it really does. Double entry accounting tracks the flow of how money _moves_ through a system. Using double entry accounting you can get track the balances of accounts at a certain date _OR_ you can track the movement of money through accounts over a certain time period which we call an income statement. I've noticed that developers seem to fixate over the former without understanding that the latter is just as important. In other words it's not just important about how much money you have in an account but also how did the money get there?
