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A fundamental problem in the field of new technology is how firms develop and sustain disruptive technologies for industrial change. The literature has analyzed several characteristics of disruptive innovations. However, the drivers are hardly known. The study suggests that, in markets with high...
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-entry accounting (TEA) to their present incarnation in blockchain. We show how accounting frameworks developed between the 1980s and … genealogical analysis of shared ledger systems from their early forms such as Resource-Event-Agent (REA) accounting and triple … the early 2000s constitute the historical roots of TEA and have impacted much-discussed blockchain applications of today …
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