Triple-entry Accounting: a Typology

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.

@article{ibañez2025_2101.02632,
  title={ Triple-entry Accounting, Blockchain and Next of Kin: Towards a Standardisation of Ledger Terminology },
  author={ Juan Ignacio Ibañez and Chris N. Bayer and Paolo Tasca and Jiahua Xu },
  journal={arXiv preprint arXiv:2101.02632},
  year={ 2025 }
}