Please use the below references
Blommaert, T. M. (1995). Additional disclosure: Triple-entry and momentum accounting. European Accounting Review, 4(3), 580-581.
Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5-21.
Ijiri, Y. (1986). A framework for triple-entry bookkeeping. The Accounting Review, 61(4), 745-759.
Melse, E. (2004). Accounting in three dimensions: A case for momentum. Balance Sheet
Crookes, L., & Conway, E. (2018). Technology challenges in accounting and finance. In Contemporary issues in accounting (pp. 61-83). Palgrave Macmillan, Cham.
Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5-21.
Ijiri, Y. (1986). A framework for triple-entry bookkeeping. Accounting Review, 745-759.
Ijiri, Y. (1982). Triple-Entry Bookkeeping and Income Momentum. American Accounting Association.
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833.
Sivarajah, U., Kamal, M. M., Irani, Z., & Weerakkody, V. (2017). Critical analysis of Big Data challenges and analytical methods. Journal of Business Research, 70, 263-286.
Moinak Maiti, Ivan Kotliarov, Vitalii Lipatnikov, A future triple entry accounting framework using blockchain technology, Blockchain: Research and Applications, 10.1016/j.bcra.2021.100037, (100037), (2021).
