# Shared Ledger Accounting — Implementing the Economic Exchange pattern

> Research article (Information Systems, 2019) · cited 27× · AI/ML

**Wikidata**: [openalex:W2974391098](https://www.wikidata.org/wiki/openalex:W2974391098)  
**Source**: https://4ort.xyz/entity/shared-ledger-accounting-implementing-the-economic-exchange-pattern