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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.
Nikulina Y., / Высшая школа экономики. Серия EC "Economics". 2026. № 1.
This paper estimates the impact of the international sanctions of 2014 and 2022, as well as the food embargo, on the technical efficiency of agricultural enterprises. The assessment was carried out using panel data from agricultural enterprises specializing in dairy production in the Leningrad Region for the period 2010–2023, employing stochastic frontier analysis. It is ...
Added: October 11, 2026
Fudan Journal of the Humanities and Social Sciences 2026
This study reassesses whether economic globalization is compatible with carbon mitigation across nine Shanghai Cooperation Organization economies over 1997 to 2024. A sequenced panel design is applied: pre-estimation diagnostics establish cross-sectional dependence, slope heterogeneity, and mixed integration orders; fixed effects with Driscoll and Kraay standard errors provides the preferred conditional mean estimate; Hansen threshold regression, ...
Added: October 11, 2026
Торговые ограничения как инструмент международного давления (на примере импортных поставок в Россию)
Biryukova O. V., США и Канада: экономика, политика, культура 2026 Т. 10 С. 37–50
The article examines the theoretical and practical aspects of the application of trade restrictions as a tool of international pressure using the case of import supplies to Russia. Special attention is paid to legal conflicts within the World Trade Organization (WTO) related to the application of national security exceptions (Article XXI of the GATT), and ...
Added: October 10, 2026
М.: НИЦ Инфра-М, 2026.
This textbook synthesizes modern concepts and approaches in the field of project management and is designed for use in project management courses. The material is based on the recommendations of the International Project Management Association (IPMA) and international standards ISO 21500 and ISO 21502.
It meets the requirements of the latest generation of federal state educational ...
Added: October 10, 2026
Aleskerov F. T., Вайншток А. П., Делахова А. М. et al., Информационные процессы 2026 Т. 26 № 3 С. 895–913
The development and effective management of territorial entities are priority issues for all states, particularly in the context of the digital transformation of public administration. Over the past decade, the integration of information technologies into municipal and regional planning has significantly altered approaches to strategic development, service delivery, and public engagement. This paper describes the ...
Added: October 9, 2026
Bessonova E., Popova S., Fedulova M., Emerging Markets Review 2026 Vol. 75 Article 101564
To mitigate the shocks caused by the pandemic-related restrictions, many governments implemented extensive support measures for companies facing sharp declines in revenues. In Russia, loan guarantee programmes allowed many firms to apply for loans during the pandemic. As a result, the number of small loans soared. Participation in the loan guarantee programmes helped firms in ...
Added: October 8, 2026
Kuzminov Y., Koshel A., Kruchinskaia E., Russian Journal of Economics 2026 No. 12(3) P. 311–334
The expansion of digital platforms and ecosystems is reshaping consumption and the structure of modern markets. In the Russian context, a representative survey conducted by the authors indicates frequent online purchasing driven primarily by time savings, broader assortment and price accessibility. Platforms thus generate consumer benefits, including non-monetary gains that are not fully captured by ...
Added: October 8, 2026
Иванова Е. Е., Право. Журнал Высшей школы экономики 2026 № 3 С. 109–137
The article is devoted to analyzing the legal status of digital joint-stock companies (DJSCs) and their participants under Russian law, in the context of the question of singling out DJSCs as an independent legal form of a legal entity. Drawing on the first DJSCs registered in Russia, it examines the procedure for their incorporation, the ...
Added: October 7, 2026
Aleskerov F. T., Chaika E., Дерендяев А. Б. et al., Procedia Computer Science 2026 No. 287 P. 590–595
Under conditions of dynamic socio-economic changes, effective planning and decision-making are key factors in ensuring a high quality of life for the population in territories. This paper presents a decision support system for territorial administrations for the development and implementation of sustainable development strategies, using one of the regions of the Russian Federation – the ...
Added: October 7, 2026
Rutskiy V., Sudhir A., Elkin S. et al., , in: Software Engineering Application in Systems Design: Proceedings of 6th Computational Methods in Systems and Software 2022, Volume 1Vol. 596.: Cham: Springer, 2023. Ch. 70 P. 805–816.
The paper examines the pricing factors for non-fungible tokens (NFT) as a new class of blockchain-based cryptocurrency assets originally associated with unique digital art. One of the key challenges of the digital art industry is the problem of monetization and popularization of digital art objects. NFT can be a solution to the problem of financing ...
Added: October 7, 2026
Kuzminov Y., Kruchinskaia E., Koshel A. et al., М.: Издательский дом НИУ ВШЭ, 2026.
В научном докладе цифровые платформы впервые рассмотрены не как частный сегмент цифрового рынка, а как новый институциональный механизм организации экономики. В одной исследовательской рамке соединены экономика, право, социология, компьютерные науки, информационная безопасность, данные бизнеса и регуляторная практика — все то, что позволяет взглянуть на платформы как на институт со своими правилами игры. Особую ценность работе ...
Added: October 6, 2026
Lola I. S., Ostapkovich G. V., Asoskov D., ИСИЭЗ НИУ ВШЭ, 2026.
Центр конъюнктурных исследований Института статистических исследований и экономики знаний НИУ ВШЭ представляет информационно-аналитический материал «Потребительские настроения населения в III квартале 2026 г.», подготовленный в рамках Программы фундаментальных исследований НИУ ВШЭ.
В основу обзора положены ежеквартальные опросы более 5 тыс. человек в возрасте от 16 лет и старше. Такие опросы Федеральная служба государственной статистики (Росстат) проводит во всех субъектах ...
Added: October 6, 2026
Rastvortseva S., Tyushkevich Y., Salushkina Z. S., Journal of regional and international competitiveness 2026 Vol. 7 No. 2 P. 38–49
This paper examines the contemporary models of international competitiveness adopted by Big Tech corporations between 2010 and 2025. The study aims to identify the internal drivers underpinning the resilience of technological giants and to assess their capacity to withstand external shocks, including sanctions, geo-economic fragmentation, and regulatory shifts. To achieve this objective, the authors employ ...
Added: October 5, 2026
De Gruyter, 2026.
Post-Soviet Eurasia is one of the world's most geopolitically consequential and rapidly transforming regions. Developments across it increasingly reshape political, economic and social relations far beyond its borders. Understanding these dynamics is therefore both intellectually urgent and analytically demanding, requiring an interdisciplinary approach capable of moving beyond established categories and fragmented national perspectives.
This handbook provides ...
Added: October 5, 2026
М.: Национальный исследовательский университет "Высшая школа экономики", 2026.
В шестнадцатом выпуске электронного издания «Вестник Российского мониторинга экономического положения и здоровья населения НИУ ВШЭ (RLMSHSE)» представлены работы, подготовленные на основании данных лонгитюдного обследования домохозяйств «Российский мониторинг экономического положения и здоровья населения НИУ ВШЭ» (РМЭЗ НИУ ВШЭ) за 1992–2024 гг. В выпуске рассматриваются динамика доходов и расходов российских домохозяйств, тенденции развития рынка труда, социальное самочувствие ...
Added: October 5, 2026
Милицына П. С., Rozhkova K., Roshchin S. et al., Высшее образование в России 2026 № 8-9 С. 94–115
Привлечение и удержание молодых педагогов в школах является одним из важнейших вопросов для преодоления проблемы кадрового дефицита в системе образования. В статье анализируются особенности трудоустройства выпускников российских вузов педагогических специальностей выпуска 2021–2022 гг. На основе тотальных административных данных выявлены факторы, влияющие на вероятность их первоначального трудоустройства в школу и последующего закрепления в профессии. Результаты показывают, ...
Added: October 5, 2026
Автухова Е. Э., Larionov A., Плачинда К. Д., М.: Экономический факультет МГУ им. М.В. Ломоносова, 2026.
Данное методическое пособие разработано в соответствии с рабочей программой курса «Банковское дело», реализуемого на Экономическом факультете МГУ имени М. В. Ломоносова по специальности «Экономика» (бакалавриат), и может быть рекомендовано для подготовки к семинарским занятиям и самостоятельной работе студентов. ...
Added: October 4, 2026
Demidova O., Kazakova S., Applied Economics 2026 P. 1–14
This paper examines the nonlinear relationship between inflation and economic growth across Russian regions, contributing to the literature on the inflation-growth nexus by using subnational evidence from a large and economically heterogeneous country. Using panel data for 83 regions over the period 2015–2023, we estimate fixed-effects models with a quadratic specification of inflation. The growth-maximizing ...
Added: October 3, 2026
Tikhonova N. E., Karavay A., Социологическая наука и социальная практика 2026 Т. 14 № 3 С. 12–36
Drawing on data from the 2024 RLMS-HSE, the article shows that employmentrelated risks are increasingly being shifted onto workers in Russia, while employment differentiation already affects more than 40% of employed Russians, even without taking into account deviations from standard working hours, which are typical of most representatives of the mass social strata. Employment differentiation in Russia is characterized, ...
Added: October 2, 2026
Белов Б. П., Kocharian R., Самойлов И. А. et al., Стандарты и качество 2026 № 10 С. 105–109
Acceptance of enterprise AI search requires checking answer correctness and access controls, defining acceptable errors, and assessing whether testing is sufficient. A record for individual acceptance criteria was developed. Its eight fields link requirements and risks to system configuration, testing, and the acceptance decision. The fields are mapped to provisions in four Russian standards. The ...
Added: October 1, 2026
Пилюк Е. Р., Rozmainsky I. V., Журнал институциональных исследований 2026 Т. 18 № 3 С. 77–96
This paper analyzes the financial fragility оf cоmpanies in Saudi Arabia frоm 2012 tо 2025 based оn the Hyman Minsky’s financial instability hypоthesis and is the first attempt to apply this theory to a country dominated by Islamic banking. The authors test not only the relationship between the dynamics of financial fragility and the dynamics ...
Added: October 1, 2026
Idrisov Ravshan Ravshanovich, , in: The Global Good. The Future of Culture, Creation, and Author.: M.: UNESCO Chair on Copyright, Neighbouring, Cultural and Information Rights (HSE University), 2026. P. 19–27.
Think piece UNESCO. Digital technologies offer new opportunities for cultural heritage preservation, including UNESCO World Heritage sites. The paper considers tokenization as one of the instruments to preserve cultural objects and ensure their authenticity in the digital age. ...
Added: September 28, 2026
Denis González C., Frias Mena D., Massó Muñoz A. et al., Applied Sciences (Switzerland) 2022 Vol. 12 No. 2 Article 531
Added: September 18, 2026
Tyurkin M., Azamat A., Cham: Springer, 2025.
This chapter explores the role of tokenization in blockchain technologies. Tokenization is a key enabler of the smart circular economy and organizational sustainability. Tokenization involves converting assets or value into digital tokens on a blockchain. This process offers new opportunities to enhance resource efficiency, transparency, and accountability within circular economy initiatives. By leveraging blockchain’s immutable ...
Added: July 20, 2026