7 citations · 7 across the 1 of their papers we have counts for
2 papers
cs.CR2021★ 7 cited
Triple-entry Accounting, Blockchain and Next of Kin: Towards a Standardisation of Ledger Terminology
Juan Ignacio Ibañez, Chris N. Bayer, Paolo Tasca +1
Triple-entry accounting (TEA) is simultaneously a novel application in the blockchain universe and one of the many concepts applied in blockchain technology. Its Wild Wild West sta…
cs.CY2020
REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems
Juan Ignacio Ibañez, Chris N. Bayer, Paolo Tasca +1
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 sy…