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A Survey on Blockchain-Based Triple-Entry Accounting in B2B Context.

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Title: A Survey on Blockchain-Based Triple-Entry Accounting in B2B Context.
Authors: Sarwar, Muhammad Imran1 (AUTHOR), Khan, Imran1,2 (AUTHOR), Maghrabi, Louai A.3 (AUTHOR), Nisar, Kashif1 (AUTHOR)
Source: Journal of Information Systems. Spring2026, Vol. 40 Issue 1, p25-45. 21p.
Subject Terms: *Blockchains, *Business-to-business transactions, *Bookkeeping, *Audit trails, *Accounting methods
Abstract: The emerging blockchain-based triple-entry accounting (TEA) concept addresses the limitations of the conventional double-entry accounting (DEA) approach. Specifically designed to enhance security and trust in record-keeping, TEA has not been comprehensively evaluated in real-world applications. Research on blockchain-based TEA is still limited and primarily theoretical despite its intriguing potential and advantages for business-to-business (B2B) transactions. In this study, we conducted a systematic review of 426 studies to investigate the current state of research on blockchain-based TEA and identified key performance determinants that may impact its effectiveness in B2B trading. We explore and outline these determinants by analyzing the fundamental characteristics of blockchain and TEA, along with their implications for B2B transactions. We also examined related challenges and offered future research directions to address gaps in the current literature. To the best of our knowledge, this is the first study that explicitly investigates blockchain-based TEA in B2B context. JEL Classifications: M40; M41. [ABSTRACT FROM AUTHOR]
Copyright of Journal of Information Systems is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Business Source Index
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An: 191990237
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PubType: Academic Journal
PubTypeId: academicJournal
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  Data: A Survey on Blockchain-Based Triple-Entry Accounting in B2B Context.
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Information+Systems%22">Journal of Information Systems</searchLink>. Spring2026, Vol. 40 Issue 1, p25-45. 21p.
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  Data: *<searchLink fieldCode="DE" term="%22Blockchains%22">Blockchains</searchLink><br />*<searchLink fieldCode="DE" term="%22Business-to-business+transactions%22">Business-to-business transactions</searchLink><br />*<searchLink fieldCode="DE" term="%22Bookkeeping%22">Bookkeeping</searchLink><br />*<searchLink fieldCode="DE" term="%22Audit+trails%22">Audit trails</searchLink><br />*<searchLink fieldCode="DE" term="%22Accounting+methods%22">Accounting methods</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: The emerging blockchain-based triple-entry accounting (TEA) concept addresses the limitations of the conventional double-entry accounting (DEA) approach. Specifically designed to enhance security and trust in record-keeping, TEA has not been comprehensively evaluated in real-world applications. Research on blockchain-based TEA is still limited and primarily theoretical despite its intriguing potential and advantages for business-to-business (B2B) transactions. In this study, we conducted a systematic review of 426 studies to investigate the current state of research on blockchain-based TEA and identified key performance determinants that may impact its effectiveness in B2B trading. We explore and outline these determinants by analyzing the fundamental characteristics of blockchain and TEA, along with their implications for B2B transactions. We also examined related challenges and offered future research directions to address gaps in the current literature. To the best of our knowledge, this is the first study that explicitly investigates blockchain-based TEA in B2B context. JEL Classifications: M40; M41. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Journal of Information Systems is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsx&AN=191990237
RecordInfo BibRecord:
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      – Type: doi
        Value: 10.2308/ISYS-2024-004
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      – Code: eng
        Text: English
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      Pagination:
        PageCount: 21
        StartPage: 25
    Subjects:
      – SubjectFull: Blockchains
        Type: general
      – SubjectFull: Business-to-business transactions
        Type: general
      – SubjectFull: Bookkeeping
        Type: general
      – SubjectFull: Audit trails
        Type: general
      – SubjectFull: Accounting methods
        Type: general
    Titles:
      – TitleFull: A Survey on Blockchain-Based Triple-Entry Accounting in B2B Context.
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            NameFull: Sarwar, Muhammad Imran
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            NameFull: Khan, Imran
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            NameFull: Maghrabi, Louai A.
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            NameFull: Nisar, Kashif
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            – D: 01
              M: 03
              Text: Spring2026
              Type: published
              Y: 2026
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              Value: 40
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