论文标题
REA，三重进入会计和区块链：将路径融合到共享分类帐系统
REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems
论文作者
论文摘要
提供单一真理来源的共享分类帐系统的概念反复称为传统簿记。为了改善长期以来的双重进入系统，已提出了诸如资源事件代理（REA）会计框架，三重进入会计（TEA）和区块链之类的解决方案。但是，迄今为止，这些概念的历史发展仍然模糊。本文对共享分类帐系统进行了家谱分析，特别是追踪REA，TEA和区块链的发展。我们展示了REA框架如何对茶领域的独立研究流产生明显影响，以及如何将这种相互作用追溯到区块链中共享的分类帐系统的当前化身。通过这样做，我们适当地承认关键人物为这一发展做出贡献，纠正共同的误解，并绘制出REA，TEA和区块链的路径如何在共享分类帐系统的领域重叠。
The concept of shared ledger systems offering a single source of truth has repeatedly called traditional bookkeeping into question. Improving upon the long-standing double-entry system, solutions such as the Resource-Event-Agent (REA) accounting framework, triple-entry accounting (TEA) and blockchain have been advanced. However, to date, the historical development of these concepts remains murky. This paper conducts a genealogical analysis of shared ledger systems, in particular tracing the development of REA, TEA and blockchain. We show how the REA framework has had a distinct influence on independent streams of research in the field of TEA, and how this interaction may be traced to the present incarnation of shared ledger systems in blockchain. In doing so, we duly acknowledge the influence of key individuals contributing to this development, correct common misconceptions and map out how the paths of REA, TEA and blockchain overlap in the realm of shared ledger systems.
