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A future triple entry accounting framework using blockchain technology
Blockchain: Research and Applications. 2021. Vol. 2. No. 4. Article 100037.
Moinak Maiti, Ivan Kotliarov, Vitalii Lipatnikov
The study adopts a single case study approach to bring into conversation, ideas, and views of several scholars on triple entry accounting (TEA). The development of blockchain technology already drives the conscious move towards the TEA. The TEA is currently not being used in any significant way but is in a greater debate whether it is worth adopting such alternative accounting practices as the TEA. Shifting to the TEA system is challenging and at present, it is just a fascinating mental exercise. With these backdrops, the present study discusses the likelihood cases of future accounting practice namely: (I) Sophisticated Accounting Software based on the double entry accounting (DEA); (II) Combination of Blockchain and TEA; and (III) Combination of disruptive technologies in addition to Blockchain and TEA. Finally, the study concludes with describing the basic architecture of a potential system of triple-entry accounting that could support the TEA system to deliver real-time insights into business operations. Lastly, the study plotted a hype cycle for accounting technologies to help global organizations identify the relevant accounting technologies and applications.
Cham: Springer, 2026.
In this ambitious two-volume open access collection of essays, a diverse group of scholars worldwide reflects on the past, present and future of the (comparative) regionalism research program. Volume I provides building blocks for regionalism studies in the coming years by indicating what a pluralistic theoretical and methodological toolbox to study regions could look like, ...
Added: July 15, 2026
Karpova N. S., Союзное государство 2026 Т. 232 № 6, июнь С. 87–89
The article examines the peculiarities of the formation of Belarusian enterprises, the factors of their competitiveness, high export potential, and the culture of marketing work. The author raises the question of ways to strengthen integration processes within the Union State by understanding the competitive advantages of its participants, creating conditions for the growth of mutual ...
Added: July 14, 2026
Economies 2026 Vol. 14 No. 07 P. 277
The increasingly rapid process of de-dollarization in the context of growing geopolitical fragmentation has significantly altered the monetary dynamics of the global economy, thereby posing important questions about economic resilience and sustainable development in the emerging world. This research investigates de-dollarization-related macro-financial conditions and their association with economic resilience in the BRICS+ countries during the ...
Added: July 14, 2026
Абрамова И. О., Аду Я. Н., Анише Т. Э. et al., Институт Африки РАН, 2025.
Данная монография посвящена анализу концепции суверенитета африканских государств как в теоретическом, так и практическом ключе. Рассматриваются экономический, ментальный, языковой и культурный, информационный и образовательный аспекты африканского суверенитета. Исследуется роль региональных интеграционных группировок, а также внешних акторов в контексте суверенизации Африки. Особое внимание уделяется роли РФ в укре- плении суверенитета стран континента.
Монография формирует целостное представление по ...
Added: July 13, 2026
Grebnev L., Вопросы философии 2026 № 7 С. 5–15
In the coming millennium, the transformation of our world has become a matter
of global concern. The first attempts to move in this direction were unsuccessful.
The globalization of economic activity is being replaced by the formation of relatively
autonomous macroregions. But it would be a mistake to assume on this
basis that joint dominion over the entire planet ...
Added: July 11, 2026
Родичев А. И., Zinyakov Y., Вестник Московского университета. Серия 6: Экономика 2026 Т. 61 № 2 С. 340–357
This paper analyzes discrepancies between direct and mirror data in Russia's foreign trade statistics over the period of 2003-2024. Special attention is given to assessing the impact of sanction policies on the level of statistical discrepancies, which reflect trade costs, manipulations in customs and tax reporting, as well as structural changes in logistics and the ...
Added: July 10, 2026
Kuzminov Y., Kruchinskaia E., Вопросы экономики 2026 № 7 С. 5–23
The year 2026 marks the 250th anniversary of Adam Smith’s “An inquiry into the nature and causes of the wealth of nations”, the work that had laid the foundations of economic science. The three factors of production Smith implicitly introduced — labor, land, and capital — no longer operate in their pure form: the digital ...
Added: July 9, 2026
Sizova A., Барнаул: Алтайский государственный педагогический университет, 2026.
В сборник включены научные статьи, посвященные различным аспектам социально-экономической и культурной истории Сибири в контексте внутренней и внешней политики России. Сборник посвящен 70-летию со дня рождения известного ученого, педагога, просветителя и общественного деятеля, доктора исторических наук, профессора Александра Владимировича Старцева (1956–2019).
Сборник предназначен для специалистов в области отечественного исторического сибиреведения, а также всех, кто интересуется историей ...
Added: July 8, 2026
Besstremyannaya G., Кузнецова Ю., Прикладная эконометрика 2026 Т. 82 С. 26–46
This paper studies the technical efficiency of Russian retail companies in 2019 to 2023 using stochastic frontier analysis (SFA) with the Battese and Coelli (1995) model. A translogarithmic production function is employed for estimations. The dependent variable is company revenue, and the production factors are the average number of employees, fixed assets, and assets less ...
Added: July 8, 2026
Dormidontova Y., Central European Business Review 2026 Vol. 15 No. 2 P. 69–90
This study examines the individual factors of artificial intelligence (AI) implementation by small and medium-sized enterprise (SME) owners, based on a survey of 499 respondents in Russia. Drawing on Innovation Diffusion Theory, the Technology Acceptance Model (TAM), and stakeholder-oriented sustainability approach, the analysis shows that SME owners who already use AI for private purposes are ...
Added: July 7, 2026
Kozlov N., Semenova M., Journal of Corporate Finance Research 2026 Vol. 20 No. 2 P. 108–135
This paper introduces a novel approach to identifying and operationalizing political connections of banks. We manually code 2,598 bankers who owned or worked in 115 Russian banks between 2015 and 2021 to classify political connections and uncover their institutional patterns through cluster analysis. We propose a set of variables that capture the origins, relevance, and ...
Added: July 6, 2026
Grebnev L., Вопросы философии 2025 № 6 С. 105–116
The relevance of the topic is related to the fact that after the complete abandonment of real values in the 1970s of the main means of international settlements - the US dollar – there is a growing feeling that money increasingly represents an illusory reality. The article begins with an analysis of the illusions associated ...
Added: July 6, 2026
Volkova N., Кочетков Н. В., Чикер В. А., Психологическая наука и образование 2026 Т. 31 № 3 С. 35–49
Context and relevance. Artificial intelligence is a technology with the potential to fundamentally transform all spheres of human life. Its rapid integration into everyday reality intensifies research dedicated to the psychology of using neural networks. However, the development of empirical research in the Russian scientific field is limited by the lack of validated psychodiagnostic tools that ...
Added: July 5, 2026
Alekseeva O., Nazarova V., AlterEconomics (ранее - Журнал экономической теории) 2026 Т. 23 № 2 С. 329–354
IPO underpricing remains one of the most persistent anomalies in capital markets and is particularly pronounced in emerging markets, where information asymmetry and valuation uncertainty are especially high. This article examines the relationship between board gender composition and the level of IPO underpricing among Chinese companies. The study aims to assess whether a higher share ...
Added: July 4, 2026
Ershova N. V., Журнал институциональных исследований 2026 Т. 18 № 2 С. 82–97
This article, based on a survey data from 1,860 Russian manufacturing enterprises, analyzes the
scale of enterprise participation in science-industry collaboration (SIC), defines the characteristics of
enterprises that are more actively involved in SIC, and identifies regional institutional factors that
contribute to increased enterprise participation in SIC using correlation analysis. It is shown that
Russian manufacturing firms are very ...
Added: July 3, 2026
Podrugina A., Романова В. А., Пространственная экономика 2026 Т. 22 № 2 С. 56–85
Исследование посвящено анализу институциональных усилий развивающихся стран по дедолларизации и укреплению роли национальных валют. На основе систематизации теоретических подходов к интернационализации валют авторы разрабатывают новый аналитический инструмент – Индекс институционального развития финансового рынка в национальных валютах. Методология индекса охватывает четыре ключевых направления политики: использование валюты в международных расчетах, создание валютных своп-линий между центральными банками, развитие ...
Added: July 3, 2026
Anikeev K., AlterEconomics (ранее - Журнал экономической теории) 2026 Т. 23 № 2 С. 410–428
This study empirically tests the deposit channel hypothesis, which holds that increases in deposit markups cause liquidity outflows from the banking sector and a contraction in credit supply. The central question is whether deposit substitution effects, whereby depositors shift funds to other financial instruments during monetary tightening, are reflected in banks’ balance sheets and aggregate ...
Added: July 2, 2026
Yaroslav I. Kuzminov, Alexey S. Koshel, Ekaterina V. Kruchinskaia et al., BRICS Law Journal 2026 Vol. 13 No. 2 P. 5–36
Today’s economy is undergoing a fundamental institutional shift in which digital ecosystems have emerged not only as a key driver of development but also as a critical condition for market access for billions of users. Despite the rapid global proliferation of these phenomena, the evolution of legal regulation—from e-commerce and data protection to antitrust oversight ...
Added: July 2, 2026
Ali J. Dayoub, Ehab S. Suleiman, , in: Proceedings of the 2026 8th International Youth Conference on Radio Electronics, Electrical and Power Engineering (REEPE).: IEEE, 2026. Ch. 159 P. 1–5.
Abstract— Urban traffic congestion costs the global economy over $1 trillion annually, necessitating intelligent traffic signal control (ITSC) solutions. Traditional centralized approaches face critical limitations: privacy violations from vehicle trajectory data sharing, prohibitive communication overhead, and scalability challenges in heterogeneous urban environments. This paper presents a federated reinforcement learning (FRL) framework for privacy-preserving traffic signal ...
Added: April 30, 2026
Vagin S., Вестник Университета (Государственный университет управления) 2025 № 10 С. 264–272
Проведен анализ особенностей развития российского финансового рынка с внедрением цифровых технологий в финансовую сферу и соответствующих этим процессам корректив в нормативно-правовые аспекты финансовой деятельности. Выход на рынок новых инвестиционных инструментов позволил диверсифицировать инвестиционный портфель. Их основной особенностью является функционирование на базе технологии блокчейн, которая позволяет осуществлять торговые операции без посредников. Если объединить цифровые финансовые активы ...
Added: April 10, 2026
Русайнс, 2025.
В сборнике излагаются методические подходы к определению цифровой трансформации в экономических и социальных процессах в производственном, аграрном, финансовом секторах и услугах. С этой целью проведены анализы существующей инфраструктуры цифровой среды, цифровых платформ, выявлены различия в уровне и специфике цифрового потребления между жителями российских городов. На основе результатов анализа предложены методические рекомендации по выбору информационных технологий ...
Added: December 20, 2025
Бояров Е. Н., Социальная компетентность 2025 Т. 10 № 2 С. 42–51
The article addresses the problem of integrating new digital technologies into modern education to enhance its effectiveness and quality. The purpose of the study is to summarize theoretical and practical approaches to the use of digital tools in educational environments and to identify key directions and barriers to the digital transformation of education. The research ...
Added: December 9, 2025
Гаман-Голутвина О.В., В кн.: Альтернативы цифровизации: сохранится ли человек в цивилизации будущего?.: М.: Канон+, 2025. Гл. 5 С. 71–89.
How does the use of digitalization and artificial intelligence affect human development? The book presents the experience of interdisciplinary research of this problem, which has become one of the leading global problems of the modern world today. Philosophers, biologists,
sociologists, cultural scientists, psychologists, educators, mathematicians, experts in the field of technical knowledge and social practice take ...
Added: December 8, 2025
IEEE, 2025.
The covered topics include but not limited to
Information and coding theory,
Telecommunication technologies and networks, Internet of things systems,
Data security, blockchain and control systems. ...
Added: November 10, 2025