Ledger-Native Triple-Entry Accounting: A Framework for Source-Anchored Assurance and Selective Disclosure

Abstract

Double-entry bookkeeping ensures internal balance but offers limited independent evidence that reported state follows from complete, unaltered records under a stated accounting policy. Ian Grigg's operational triple-entry model—cryptographically linked inter-firm receipts—and subsequent advances in hash commitments, zero-knowledge proofs, and payment-layer compliance attestations motivate ledger-native assurance: verification artifacts produced during accounting close, not assembled from exports afterward. This working paper presents a design-science framework with four assurance layers (source, posting, record, disclosure); a taxonomy of source-anchoring paths including on-chain settlement, TLS-attested ingestion, and bilateral finalization; an analysis of payment-layer versus ledger-layer zero-knowledge statements; and a close-cadence model distinguishing continuous, partial, and batch close under different capture postures. We state explicit scope limits aligned with audit evidence theory and outline an empirical and regulatory research agenda.