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  • 9 - Triple-Entry Accounting, Blockchain, and Next of Kin

  • from Part III - Regulations and Compliance of Digital Assets
  • Edited by Reena Aggarwal, Georgetown University, Washington DC, Paolo Tasca, University College London
  • Book:
    Digital Assets
    Published online:
    06 March 2025
    Print publication:
    13 March 2025, pp 198-226

  • Summary

    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 status is accompanied by a lack of consistent and comprehensive set of categories, a state of play that impedes a proper apprehension of the technology, leading to contradictions and oversight of important nuances. To clearly delineate the confines of TEA within the world of blockchain, we provide building blocks to standardise its terminology. Particularly, we distinguish between essential elements such as accounting and bookkeeping, as well as between decentralised systems, distributed ledgers, and distributed journals.