Sharealedger is an open, collaborative non-profit business league dedicated to improving business measurement, sharing financial data safely, and modernizing ledger architectures.
LedgerLearning serves as the primary educational gateway for ledger principles, accounting history, and business system innovation. Hosted by Sharealedger founder Kip Twitchell, it bridges foundational theory with modern computing architecture.
In-depth video explorations on financial data, accounting AI, and shared systems.
Guest lectures with academic leaders like Dr. William E. McCarthy (MSU REA framework).
Filmed in Bangalore in 2018, this 57-minute session builds the case from first principles — why financial systems are architecturally broken, and why now is the moment to fix them.
Sharealedger convenes thinkers, practitioners, and technologists to investigate specific ledger problems. Here are highlights from our ongoing and completed exchanges.
Every existing approach to inter-organizational financial data exchange solves part of the problem and leaves the rest unsolved. Sharealedger is developing the standard that covers both layers.
The operations, identifiers, and authorization rules that independent organizations implement to exchange authorized economic event records without disclosing private accounting projections. An implementation satisfying this layer has a shared journal.
The normative rules for correctly deriving participant-specific accounting positions from shared events under declared rules — with a complete, verifiable audit trace from every published position back to its source. An implementation satisfying both layers has a shared ledger.
The gap no existing standard fills. Blockchain and DLT specify the journal layer — they do not specify the posting process or position derivation. ISO 20022 and SWIFT specify message formats — not how those messages are posted or how positions are verified. XBRL and Global Ledger specify report structures — not the computation that produces them. Shared ERP deployments assume a common chart of accounts and a common operator. This specification covers all of it, for independent organizations with different books.
Dedicated repositories for the conceptual model, reference implementation, educational resources, and tools.
Business ontology, framework invariants, and worked examples — the design work feeding the Community Specification. GenevaERS and other engines are evaluated here as candidate physical realizations.
Reference implementation, benchmarking, and empirical measurement. Ledger Lab produces the conformance evidence that validates the specification — executable prototypes, cost-curve measurements, and performance experiments.
Explore Repository →Git-native plain-text double-entry accounting package for open communities and micro-organizations to run auditable, sovereign books. Sharealedger's own five-year financial history now runs on git-ledger — reconciled to the cent.
Membership in Sharealedger is GitHub-access based. Members gain access to private working repositories, slide decks, research materials, and the community listserv. Dues are currently gratis for all approved participants.
