REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems. - Juan Ignacio Ibañez; Chris N. Bayer; Paolo Tasca; Jiahua Xu 002 (CoRR, 2020)

Triple-entry Accounting, Blockchain and Next of Kin: Towards a Standardization of Ledger Terminology. - Juan Ignacio Ibañez; Chris N. Bayer; Paolo Tasca; Jiahua Xu 002 (CoRR, 2021)