Ibañez, Juan Ignacio;
Bayer, Chris N;
Tasca, Paolo;
Xu, Jiahua;
(2021)
Triple-entry Accounting, Blockchain and Next of Kin: Towards a Standardization of Ledger Terminology.
ArXiv: Ithaca, NY, USA.
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Abstract
Triple-entry accounting (TEA) is one of the novelest notions in the blockchain world. However, the lack of a consistent and comprehensive set of categories to give account of it impedes a proper apprehension of the concept, leading to contradictions and to overlooking its specificity. In order to clearly delineate the confines of TEA, we create a typology to distinguish between essential elements such as accounting and bookkeeping, as well as between decentralized systems, distributed ledgers and distributed journals.
| Type: | Working / discussion paper |
|---|---|
| Title: | Triple-entry Accounting, Blockchain and Next of Kin: Towards a Standardization of Ledger Terminology |
| Open access status: | An open access version is available from UCL Discovery |
| Publisher version: | https://doi.org/10.48550/arXiv.2101.02632 |
| Language: | English |
| Additional information: | This version is the version of record. For information on re-use, please refer to the publisher’s terms and conditions. |
| Keywords: | triple-entry accounting, blockchain, Distributed Ledger Technology, decentralization |
| UCL classification: | UCL UCL > Provost and Vice Provost Offices > UCL BEAMS UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of Engineering Science UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of Engineering Science > Dept of Computer Science |
| URI: | https://discovery.ucl.ac.uk/id/eprint/10180003 |
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