A future triple entry accounting framework using blockchain technology

The study adopts a single case study approach to bring into conversation, ideas, and views of several scholars on triple entry accounting (TEA). The development of blockchain technology already drives the conscious move towards the TEA. The TEA is currently not being used in any significant way but...

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Bibliographic Details
Main Authors: Moinak Maiti, Ivan Kotliarov, Vitalii Lipatnikov
Format: Article
Language:English
Published: Elsevier 2021-12-01
Series:Blockchain: Research and Applications
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2096720921000324