Omission-Aware Dual-Rail Triple-Entry Accounting for Regulated Off-Chain Payments: A K-12 Educational Finance Evaluation
[NEW PUBLICATION]
Congratulations Dr. Pham Thanh Dat and his co-authors had a research article officially accepted and published in the prestigious international journal IEEE Access!
Journal: IEEE Access
Article title:
Omission-Aware Dual-Rail Triple-Entry Accounting for Regulated Off-Chain Payments: A K-12 Educational Finance Evaluation
Main contributions:
Proposing a pioneering DR-TEA architecture: Building a two-stream tripartite accounting model anchored in fiat currency, completely separating the actual value transfer stream and the public cryptographic evidence stream, completely solving cost barriers and legal compliance when applying blockchain in institutional money payments.
Mechanism to identify missed transactions: Design a security protocol before anchoring data using signed digital receipts, monotonous batch chains, co-signing from partners and independent monitoring architecture, helping to effectively detect the situation of intentionally concealing or omitting transactions.
Experimental evaluation in K-12 education finance: Building the SSC-ReconBench toolkit to test SLA sensitivity, latency and fault tolerance, demonstrating the feasibility, reliability and transferability of the model to large-scale tuition collection and payment intermediary platforms.