REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems

What connects 1970s accounting theory to today's cryptocurrency revolution? This genealogical study uncovers the hidden relationships between REA accounting, triple-entry accounting, and blockchain technology through exclusive interviews with field pioneers and comprehensive historical analysis. 

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This research paper reveals how three seemingly separate research streams converged to create the shared ledger explosion we see today, correcting decades of misconceptions about their interconnected evolution.

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