3D Accounting Tree

• Comment: Facebook and YouTube cannot be used to establish notability. They shouldn't be used as sources at all actually. You will also need to work on the formatting as ChatGPT did not do it properly. See WP:FIRST to get you started on a rewrite. CNMall41 (talk) 05:23, 15 October 2026 (UTC)

• Comment: In preparing this draft, I disclose that AI assistance was used as follows: I used ChatGPT to assist with structuring, drafting, and editing parts of this article based on information I provided about the history, developers, and technology of 3D Accounting Tree. I reviewed the content and added references to supporting sources. Andy Moze (talk) 00:44, 15 October 2026 (UTC)

• Comment: In accordance with Wikipedia's Conflict of interest guideline, I disclose that I have a conflict of interest regarding the subject of this article. Andy Moze (talk) 22:50, 14 October 2026 (UTC)

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3D Accounting Tree (working title; also associated with MOZE.co's 3D accounting investigation software) is a computer-based approach to visualizing accounting records and financial transactions in a three-dimensional environment. The system is designed to represent the movement of financial resources between accounts, allowing users to examine transaction flows, identify unusual patterns, and investigate possible financial reporting irregularities.

According to the development team, the original concept was conceived by Uzbekistan-born Ukrainian financial professional Andrii Martyniuk in 2003 and subsequently developed in collaboration with Viacheslav Shcherbatiuk and Vitalii Romaniuk.

A version of the software featuring three-dimensional financial data visualization was publicly demonstrated in a MOZE.co YouTube video that premiered on 23 February 2020.

History and development

Origins (2003–2008)

According to the project's account of its development, the idea originated in 2003 when Andrii Martyniuk, together with his friends and business partners Viacheslav Shcherbatiuk and Vitalii Romaniuk, began exploring ways to represent accounting information visually rather than exclusively through conventional accounting reports, tables, and spreadsheets.

Martyniuk, born on 16 February 1977, worked in professional auditing and financial advisory roles between 2002 and 2012, including positions at Ernst & Young and PricewaterhouseCoopers (PwC) in Ukraine and the United States. His professional experience included financial statement auditing for private and SEC clients, transaction advisory services, and financial due diligence associated with mergers and acquisitions.

The concept sought to address the difficulty of reviewing large accounting databases containing hundreds of thousands or millions of individual journal entries.

In 2008, the development team reportedly completed an initial two-dimensional version of the software. Martyniuk presented the concept at an Ernst & Young office in Cleveland, Ohio, seeking support for further development and potential application in financial analysis. According to Martyniuk's account, the proposal was not selected for further development by the firm.

Development of the three-dimensional model (2008–2014)

Following the initial presentation, the development team continued work independently.

By 2014, according to the developers, a three-dimensional implementation had been completed. The software was designed to display accounting transactions as interconnected flows within a spatial model, allowing users to examine relationships between accounts, individual transactions, and movements of resources.

The three-dimensional approach was intended to make large accounting datasets more accessible to visual inspection and to support the identification of potentially unusual financial activities.

Public demonstrations (2018–2020)

A Facebook presence associated with MOZE Ltd was reportedly established on 31 August 2018. The developers state that a public demonstration of the three-dimensional accounting visualization technology appeared on Facebook on 17 February 2020.

On 23 February 2020, the YouTube channel How to investigate own business premiered a video titled Introduction into accounting investigation software by MOZE.co.

The video demonstrated accounting investigation software that included a three-dimensional visualization of financial relationships and transaction flows. Subsequent videos in February 2020 further disclosed the system of building 3D Accounting Tree based on the accounting database.

Its accompanying description referred to internally developed software capable of analyzing large accounting databases and using 3D CAM visualization to investigate transactions and financial resource movements.

Technology and methodology

Three-dimensional representation of accounting data

The system is intended to transform accounting ledger information into a graphical three-dimensional environment.

In this environment, accounting accounts and transaction relationships are represented through visual structures and connections, like trunks and branches of the accounting tree. The trunks represent the accounts or groups of accounts and the branches represent the flow of transactions between the trunks. The resulting model is intended to allow users to inspect the direction, relative magnitude, and interrelationships of financial flows as well as identify highly suspicious or manipulative transactions.

According to its developers, the approach can be applied to accounting data from commercial enterprises, financial institutions, banks, nonprofit organizations and even governments, provided that suitable accounting records are available.

Identification of unusual transactions

One intended application of the software is the investigation of accounting transactions that may be difficult to identify through conventional transaction-by-transaction analysis due to their volume and complexity.

For example, a large financial movement may be divided into hundreds or thousands of smaller journal entries. Individually, these entries may not appear unusual, while their combined effect or relationship to other transactions may warrant further examination.

The developers designed the system to help analysts identify such patterns by observing aggregated accounting flows and investigating their underlying transactions.

The visualization itself does not establish fraud or accounting manipulation. Identified anomalies require further analysis, examination of supporting documents, and professional judgment by the user of 3D Accounting Tree.

Financial due diligence applications

The system was developed with potential applications in financial due diligence, forensic accounting, financial reporting analysis, and investigations of business transactions.

Its intended uses include examining possible revenue overstatements, understated expenses, unrecorded or improperly classified costs, unusual transfers of resources, potential misappropriations of cash and transactions that may affect the financial position or reported performance of an organization.

The developers have suggested that computerized visualization of accounting records may reduce the time required for certain analytical procedures. However, claims concerning the speed, accuracy, and effectiveness of the software have not yet been independently established in published comparative studies.

Developers

Andrii Martyniuk is identified by the project team as the originator of the conceptual approach to three-dimensional accounting visualization. Following his career in auditing and transaction advisory services, he held financial management and executive positions, including chief financial officer roles, before establishing his own financial advisory activities in Canada.

Viacheslav Shcherbatiuk and Italii Romaniuk are identified as Martyniuk's collaborators in the development and implementation of the software. Their respective technical contributions include specialisation in Oracle databases operations and 3D Accounting Tree software infrastructure development.

Commercial applications

The accounting visualization approach was associated with the MOZE.co and, subsequently, with financialanalysissystems.com accounting investigation project and was subsequently intended for use in financial due diligence and business analysis services.

According to the project team, development and commercialization activities continued during the 2020s, including work connected with financial advisory services in Canada.

References

This article "3D Accounting Tree" is from Wikipedia. The list of its authors can be seen in its historical and/or the page Edithistory:3D Accounting Tree. Articles copied from Draft Namespace on Wikipedia could be seen on the Draft Namespace of Wikipedia and not main one.

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