The Journal of Risk and Financial Management published the proceedings of the Inaugural Triple Entry Accounting Conference as a Special Issue. The 7 papers are listed below.

Triple Entry Accounting; Ian Grigg’s seminal paper, reworked and updated, published as a ‘technical note’ because it creates a new field, developed from a synthesis of work of his and from other fields.

REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems ; from Juan Ibanez and the team at DLT survey the evolution of the innovations in accounting over the last fifty years as society seeks a more robust method for accountability in accounting.

Implementing Triple Entry Accounting as an Audit Tool—An Extension to Modern Accounting Systems; a paper by Torge Vingen Sunde of Abendum AS fully explores the challenges and hazards of implementing TEA in a modern corporation.

A Private and Efficient Triple-Entry Accounting Protocol on Bitcoin ; from Lixuan Pan and Owen Vaughan of nChain describes the specificis and advantages of mounting private data for TEA on the Bitcoin blockchain.

Triple-Entry Accounting as a Means of Auditing Large Language Models ; by Konstantinos Sgantzos and colleagues moves TEA right to forefront of Computer Science developments by showing how TEA may be used to eliminate bad date being used to generate bad results by AI.

Triple-Entry Accounting and System Integration by Pythagoras Petratos explores the requirements and benefits of integrating TEA into all of the systems of a company for more complete transparency and efficiency in company operations.

Ostrom’s Razor: Using Bitcoin to Cut Fraud in Hollywood Accounting by Ted Rivera explores the complexities and obfuscations of standard production procedures in the making of movies and TV shows and shows how TEA can add transparency and confidence and thereby lead to fairer and faster outputs.