The transformation of accounting has been done in line with the evolution of the mechanism of realization of mutual trust, agency theory and support for the Separate Entities and information asymmetry between stakeholders. Triple-entry Accounting, with the advent of blockchain, revolutionized the way financial events are recorded, controlled, reported and disclosed. The advent of blockchain creates new opportunities and challenges for real-time accounting and ongoing auditing.
This study examines the understanding of changes in accounting methods and processes with respect to the environment and advances in science and technology and represents a future in accounting. The aim of this study is to analyzing the evolution of accounting practices and systems, examines the theoretical development of the accounting system from single-entry to double-entry, then to triple-entry, and finally to accounting in blockchain. This article is presented with a descriptive approach, based on the methodology of documentary research and in the framework of library studies.
 Results show accounting along with other sciences, is evolving from traditional approaches to modernism and postmodernism, and new technologies such as blockchain have revolutionized other processes and approaches to improve the quality characteristics and reduce the limitations of accounting. Increases the efficiency, effectiveness and cost-effectiveness of accounting for stakeholders.