The concept of shared ledger systems offering a single source of truth has repeatedly called traditional bookkeeping into question. Improving upon the long-standing double-entry system, solutions such as the Resource-Event-Agent (REA) accounting framework, triple-entry accounting (TEA) and blockchain have been advanced. However, to date, the historical development of these concepts remains murky. This paper conducts a genealogical analysis of shared ledger systems, in particular tracing the development of REA, TEA and blockchain. We show how the REA framework has had a distinct influence on independent streams of research in the field of TEA, and how this interaction may be traced to the present incarnation of shared ledger systems in blockchain. In doing so, we duly acknowledge the influence of key individuals contributing to this development, correct common misconceptions and map out how the paths of REA, TEA and blockchain overlap in the realm of shared ledger systems.

翻译：共享账本系统作为单一事实来源的概念，反复对传统簿记提出质疑。为改进长期沿用的复式记账系统，资源-事件-代理（REA）会计框架、三式记账法（TEA）及区块链等方案相继被提出。然而，这些概念的历史发展脉络至今仍不清晰。本文对共享账本系统进行谱系分析，重点追溯REA、TEA与区块链的发展历程。我们揭示了REA框架如何对TEA领域的独立研究分支产生独特影响，以及这种互动关系如何延续至区块链中共享账本系统的当代形态。据此，我们适当承认了关键人物对这一发展进程的贡献，纠正了常见误解，并厘清了REA、TEA与区块链在共享账本系统中如何路径交汇重叠。