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Revisiting Accounting Duality: Toward Blockchain-Enabled Triple-Entry Accounting for Enhanced Financial Information Transparency
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DOI：10.1016/j.bcra.2026.100534.png)
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Abstract
En 中文
This study examines how blockchain technology (BT) can extend the conventional double-entry accounting (DEA) framework to improve financial information transparency. The study revisits the duality concept underlying DEA and explores its development toward a triple-entry accounting (TEA) structure supported by blockchain infrastructure. Using a design science approach in information systems, the study proceeds through problem identification, artefact definition, and conceptual system design. Drawing on the resource-event-agent (REA) framework, the study develops a conceptual architecture that integrates a third ledger into the accounting entry system. The proposed model positions message type (MT) as a navigational mechanism that coordinates transaction validation within a blockchain-enabled TEA environment. This structure supports improved tracking, verification, and transparency of financial information, particularly in external transactional relationships. The findings contribute to the ongoing discussion on blockchain-based accounting systems by clarifying how the duality principle can evolve within a distributed ledger environment. The study also outlines potential directions for future research on the development of triple-entry accounting and third-ledger mechanisms in accounting information systems.
Keywords:
double-entry accounting
triple-entry accounting
blockchain technology
resource-event-agent framework
message type
C61
C82
M40
M41
O33
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IF:
5.6
Papers:
310
Citations:
754
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