A map of accounting’s next architectures

Double entry is not ending. It is being surrounded.

Explore the methods that enrich, extend, or genuinely re-architect the ledger—from event semantics and REA to shared cryptographic evidence, momentum, material flows, and ecosystem accounts.

Central findingNo single successor

The credible future is plural: richer event models, shared verification, dynamic measurement, and parallel physical accounts.

10source records
9compiled articles
12graph communities
01

Re-architect

REA stores resources, events, agents, and relationships—not accounts as primitives.

02

Verify

Cryptographic triple entry adds a shared receipt, not a third debit or credit.

03

Measure

Momentum and physical accounts add dimensions conventional ledgers compress away.

Start with the evidence

Three ways into the atlas