A survey on blockchain-based triple-entry accounting in B2B context

Sarwar, Muhammad Imran, Khan, Imran, Maghrabi, Louai A. and Nisar, Kashif 2025. A survey on blockchain-based triple-entry accounting in B2B context. Journal of Information Systems 10.2308/isys-2024-004

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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.

Item Type:	Article
Date Type:	Published Online
Status:	In Press
Schools:	Schools > Computer Science & Informatics
Publisher:	American Accounting Association
ISSN:	0888-7985
Last Modified:	24 Jun 2025 14:00
URI:	https://orca.cardiff.ac.uk/id/eprint/179302

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