{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,1]],"date-time":"2026-03-01T09:32:45Z","timestamp":1772357565046,"version":"3.50.1"},"reference-count":104,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2026,2,16]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n                  <jats:p>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.<\/jats:p>\n                  <jats:p>JEL Classifications: M40; M41.<\/jats:p>","DOI":"10.2308\/isys-2024-004","type":"journal-article","created":{"date-parts":[[2025,6,10]],"date-time":"2025-06-10T11:23:38Z","timestamp":1749554618000},"page":"25-45","source":"Crossref","is-referenced-by-count":0,"title":["A Survey on Blockchain-Based Triple-Entry Accounting in B2B Context"],"prefix":"10.2308","volume":"40","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-2750-1297","authenticated-orcid":false,"given":"Muhammad Imran","family":"Sarwar","sequence":"first","affiliation":[{"name":"The Superior University, Lahore"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1447-3912","authenticated-orcid":false,"given":"Imran","family":"Khan","sequence":"additional","affiliation":[{"name":"The Superior University, Lahore"},{"name":"Cardiff University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8513-0645","authenticated-orcid":false,"given":"Louai A.","family":"Maghrabi","sequence":"additional","affiliation":[{"name":"University of Business and Technology"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1784-5259","authenticated-orcid":false,"given":"Kashif","family":"Nisar","sequence":"additional","affiliation":[{"name":"The Superior University, Lahore"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2026,3,1]]},"reference":[{"issue":"S4","key":"2026030102540053900_B1","first-page":"1","article-title":"Blockchain technology and implications for accounting practice","volume":"25","author":"Adelowotan,","year":"2021","journal-title":"Academy of Accounting and Financial Studies Journal"},{"issue":"1","key":"2026030102540053900_B2","doi-asserted-by":"crossref","first-page":"5","DOI":"10.1108\/JFRA-12-2021-0434","article-title":"Blockchain adoption in accounting by an extended UTAUT model: Empirical evidence from an emerging economy","volume":"21","author":"Afifa,","year":"2023","journal-title":"Journal of Financial Reporting and Accounting"},{"issue":"October","key":"2026030102540053900_B3","doi-asserted-by":"crossref","first-page":"116858","DOI":"10.1109\/ACCESS.2022.3219160","article-title":"An extensive blockchain based applications survey: Tools, frameworks, opportunities, challenges and solutions","volume":"10","author":"Agrawal,","year":"2022","journal-title":"IEEE Access"},{"issue":"2","key":"2026030102540053900_B4","doi-asserted-by":"crossref","first-page":"836","DOI":"10.3390\/jtaer17020043","article-title":"New ways of working through emerging technologies: A meta-synthesis of the adoption of blockchain in the accountancy domain","volume":"17","author":"Agrifoglio,","year":"2022","journal-title":"Journal of Theoretical and Applied Electronic Commerce Research"},{"key":"2026030102540053900_B5","doi-asserted-by":"crossref","first-page":"100681","DOI":"10.1016\/j.accinf.2024.100681","article-title":"Looking beyond the hype: The challenges of blockchain adoption in accounting","volume":"53","author":"Akter,","year":"2024","journal-title":"International Journal of Accounting Information Systems"},{"key":"2026030102540053900_B6","doi-asserted-by":"crossref","first-page":"19","DOI":"10.4192\/1577-8517-v23_2","article-title":"Hope or hype? 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A.Nehmer. 2017. Designing and auditing accounting systems based on blockchain and distributed ledger principles. 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Blockchain and accounting fraud prevention: A case study on Luckin Coffee. Proceedings of the 2022 7th International Conference on Social Sciences and Economic Development (ICSSED 2022), Wuhan, China, March 25\u201327. https:\/\/doi.org\/10.2991\/aebmr.k.220405.009","DOI":"10.2991\/aebmr.k.220405.009"},{"key":"2026030102540053900_B25","doi-asserted-by":"crossref","unstructured":"Chen,\n              W.\n            , Z.Xu, S.Shi, Y.Zhao, and J.Zhao. 2018. A survey of blockchain applications in different domains. 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Y. K.Al Naqbi, and S. A.Lootah. 2019. Integrated cloud financial accounting cycle. How artificial intelligence, blockchain, and XBRL will change the accounting, fiscal and auditing practices. Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing, Oxford, U.K., August 28\u201330. https:\/\/doi.org\/10.1145\/3358505.3358507","DOI":"10.1145\/3358505.3358507"},{"key":"2026030102540053900_B36","doi-asserted-by":"crossref","unstructured":"Faccia,\n              A.\n            , N. R.Mo\u015fteanu, and L. P. L.Cavaliere. 2020. 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