TEA on BLIP

Interdisciplinary collaboration on pre-commercial development activities of a Platform for accounting monitoring and business resource planning that applies the blockchain protocol in a way and to the extent that it is justified, feasible and profitable. With the development of the blockchain protocol and the Blockchain distributed ledger of records (DLT), the focus should be directed to the development of triple bookkeeping in which the third party of the record is a distributed ledger of chained blocks, which with its cryptography guarantees transparency, security and immutability of data. Blockchain is on its basis an accounting technology.

To propose a comprehensive interdisciplinary taxonomy that harmonizes the accounting vocabulary with the computer science vocabulary. This will improve understanding of the accounting implications of blockchain in general and triple-entry bookkeeping in particular.

To systematize empirical research on the effectiveness of triple accounting, which is the purpose of creating a prototype and demonstrating technical feasibility.

It will consider how the Lightning Network qualifies as a TEA given that it rejects the Nakamoto consensus to preserve the state during most of its transactions and whether this could be considered a violation of the WYSIWYG ("What You See Is What I See") model. and what are the security implications of that.

Created a prototype of an innovative accounting system. Created a plan for the commercialization of an innovative product.