Triple Entry Accounting, 2nd Edition

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Business and Entrepreneurship".

Deadline for manuscript submissions: 30 June 2025 | Viewed by 960

Special Issue Editors


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Guest Editor
NChain, London W1W 8AP, UK
Interests: blockchain
Computer Science Department, University College London, London WC1E 6EA, UK
Interests: blockchain; data science; risk management; insurance; behavioral finance

Special Issue Information

Dear Colleagues,

Triple-entry accounting is a topic that is attracting considerable interest in academia and commerce, both as a means of enabling as well as enhancing future transactions, and of reducing the scope for fraud as well as other malfeasance in current transactions.

The topic of TEA is also a foundational contribution to the development of blockchain technologies.

Double-entry accounting (DEA) can arguably be seen as the foundational technology of the whole of our sophisticated society. Accounting can be used to provide equitable, transparent and accountable outcomes for any and all ventures, from pop-up food trucks to universities to multinational corporations. There is, sadly, no guarantee that it will do this. The current state of the banking industry attests to this.

The forthcoming publication of this Special Issue of the Journal of Risk and Financial Management of the Inaugural Conference Proceedings will hopefully provide some guidance and direct research activity in the growing field of TEA.

Dr. Owen Vaughan
Dr. Jiahua Xu
Guest Editors

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Keywords

  • blockchain
  • transparency
  • cryptography
  • accountability
  • audit
  • AI legibility
  • governance
  • financial crisis
  • financial regulation

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Published Papers (1 paper)

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Research

21 pages, 2170 KiB  
Article
Triple-Entry Accounting and Other Secure Methods to Preserve User Privacy and Mitigate Financial Risks in AI-Empowered Lifelong Education
by Konstantinos Sgantzos, Panagiotis Tzavaras, Mohamed Al Hemairy and Eva R. Porras
J. Risk Financial Manag. 2025, 18(4), 176; https://doi.org/10.3390/jrfm18040176 - 26 Mar 2025
Viewed by 454
Abstract
Within the past five years, and as Artificial Intelligence (AI) increasingly pervades the academic and educational landscape, a delicate balance has emerged between leveraging AI’s transformative potential and safeguarding individual privacy, which needs to be carefully maintained. The preservation of user privacy entails [...] Read more.
Within the past five years, and as Artificial Intelligence (AI) increasingly pervades the academic and educational landscape, a delicate balance has emerged between leveraging AI’s transformative potential and safeguarding individual privacy, which needs to be carefully maintained. The preservation of user privacy entails severe financial risks via penalties for the violation of directives such as General Data Protection Regulation (GDPR). This manuscript examines three neoteric approaches to data privacy protection in AI-empowered lifelong education. The first method uses Triple-Entry Accounting (TEA) together with Distributed Ledger Technology (DLT); the second method uses a transaction Merkle tree that can be used as a “proof of existence” so that the users can safeguard their personal information; and the third approach examines the advantages and disadvantages of an offline AI-tutor multimodal model that can operate without internet access. Finally, the ethical implications of deploying such technologies are critically discussed, emphasizing the necessity of achieving privacy while retaining the human factor in education. Full article
(This article belongs to the Special Issue Triple Entry Accounting, 2nd Edition)
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