Shared Ledger Accounting — Implementing the Economic Exchange pattern

作者：

Highlights：

• The ontological core of financial accounting is the economic exchange.

• The economic exchange is not an event but an evolving relationship.

• Shared Ledger Accounting is compliant with Financial Reporting Standards.

• Shared Ledger Accounting is implementable in Smart Contracts.

摘要

•The ontological core of financial accounting is the economic exchange.•The economic exchange is not an event but an evolving relationship.•Shared Ledger Accounting is compliant with Financial Reporting Standards.•Shared Ledger Accounting is implementable in Smart Contracts.

论文关键词：Accounting ontology,Smart contracts,UFO ontology,Blockchain

论文评审过程：Received 30 January 2019, Revised 31 May 2019, Accepted 10 September 2019, Available online 18 September 2019, Version of Record 17 March 2020.

论文官网地址：https://doi.org/10.1016/j.is.2019.101437