Encoding Historical Financial Records: With Trees or Graphs?

Abstract

The Text Encoding Initiative is no exception that depends on tree structures. However, with the recent rise of graph-based information structuring methods, some practitioners of the TEI have directed toward graph-based text encoding, such as the development of <standOff> markup. This paper discusses graphbased structuring of textual types that are difficult to understand structurally with trees, using historical accounting documents as an example.