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- W3125101314 abstract "The concept of shared ledger systems offering a single source of truth has repeatedly called traditional bookkeeping into question. Improving upon the long-standing double-entry systems, solutions such as the Resource-Event-Agent (REA) accounting framework, triple-entry accounting (TEA) and blockchain have been advanced. However, to date, the historical development of shared ledger systems remains murky. This paper conducts a genealogical analysis of shared ledger systems, in particular tracing the development of REA, TEA and blockchain. We show how the REA framework had a distinct influence over independent streams of research in the field of TEA, and how this interaction may be traced to the present incarnation of shared ledger systems in blockchain. In doing so, we duly acknowledge the influence of each individual contributing to this development, correct common misconceptions and map out how the paths of REA, TEA and blockchain overlap in the realm of shared ledger systems." @default.
- W3125101314 created "2021-02-01" @default.
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- W3125101314 date "2020-01-01" @default.
- W3125101314 modified "2023-10-16" @default.
- W3125101314 title "REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems" @default.
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- W3125101314 doi "https://doi.org/10.2139/ssrn.3602207" @default.
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