REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems
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- Ijiri, Yuji & Kelly, Edward C., 1980. "Multidimensional accounting and distributed databases: Their implications for organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 115-123, January.
- Wang, Yunsen & Kogan, Alexander, 2018. "Designing confidentiality-preserving Blockchain-based transaction processing systems," International Journal of Accounting Information Systems, Elsevier, vol. 30(C), pages 1-18.
- Ijiri, Y., 1989. "Momentum Accounting And Triple-Entry Bookkeeping: Exploring The Dynamic Structure Of Accounting Measurements," GSIA Working Papers 88-89-35, Carnegie Mellon University, Tepper School of Business.
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- Liuxuan Pan & Owen Vaughan & Craig Steven Wright, 2023. "A Private and Efficient Triple-Entry Accounting Protocol on Bitcoin," JRFM, MDPI, vol. 16(9), pages 1-9, September.
- Konstantinos Sgantzos & Panagiotis Tzavaras & Mohamed Al Hemairy & Eva R. Porras, 2025. "Triple-Entry Accounting and Other Secure Methods to Preserve User Privacy and Mitigate Financial Risks in AI-Empowered Lifelong Education," JRFM, MDPI, vol. 18(4), pages 1-21, March.
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Keywords
triple-entry accounting; REA accounting model; single source of truth; blockchain; distributed ledger technology;All these keywords.
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