Yuji Ijiri
Why Everyone Missed the Most Important Invention in the Last 500 Years
Daniel Jeffries

Yuji Ijiri’s “triple entry accounting” is completely unrelated to cryptography and the blockchain. You can see a summary of his ideas here: https://www.jstor.org/stable/247368?seq=1#page_scan_tab_contents

Huge portions of this article are completely wrong, including everything about Ijiri, and the idea that Bitcoin was inspired by an accounting practice, rather than over a decade of previous work on blockchains and cryptocurrencies.