TEAtalks E2 | Evolution of Accounting: REA, TEA, and Blockchain — Converging Paths to Shared Ledger Systems

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In this episode of TEAtalks, host Rhian Lewis sits down with Juan Ignacio Ibañez to explore the connection between Triple Entry Accounting (TEA), the Resource-Event-Agent (REA) model, and blockchain technology. They discuss how these concepts converge to enhance financial transparency, fraud prevention, and trust in accounting systems. Juan explains how the REA model laid the foundation for modern shared ledger systems, the role of blockchain as an infrastructure for TEA, and real-world use cases where blockchain-based TEA is already transforming industries. They also discuss whether TEA and blockchain could become the global standard for accounting and what challenges need to be overcome. If you’re interested in how cryptographic accounting and decentralized ledgers are shaping the future of finance, this episode is essential listening. The Guest Juan Ignacio Ibañez is a researcher at UCL’s Centre for Blockchain Technologies, Chief of Staff at the DLT Science Foundation, and General Secretary at the MiCA Crypto Alliance. His work focuses on blockchain, supply chains, energy, and climate, with a particular emphasis on decarbonization and sustainability in distributed ledger systems. Juan has contributed to global blockchain governance initiatives, including BSI DLT/1, the IETF Blockchain Gateway Interoperability Group, and Hedera’s Legal and Regulatory Committees. The Host Rhian Lewis is a consultant software engineer, blockchain educator, and author of The Cryptocurrency Revolution. She teaches on the Certification in Blockchain and Digital Assets for Financial Services Programme and has spoken at international conferences such as FinTech Japan, Blockchain Live in London, and Agile Testing Days in Potsdam. As a former digital journalist at The Times, Rhian brings deep expertise in blockchain technology and digital finance to TEAtalks, where she explores the transformative impact of Triple Entry Accounting and decentralized financial systems.

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