As AI agents evolve into autonomous economic actors, verifiable and legally binding identity frameworks become critical. This paper presents Ricardian-TEA, a novel architecture combining Triple-Entry Accounting (TEA), Ricardian Contracts, and Distributed Ledger Technology to assign “Legal-Technical Identities” to AI agents. We provide rigorous mathematical foundations: a Ricardian-TEA Integrity Theorem proving that constraint enforcement, non-disputability, and identity binding hold with overwhelming probability under standard cryptographic assumptions, and a Cyber-Chama Convergence Proposition characterising reputation-based trust dynamics. The framework ensures GDPR compliance via Zero-Knowledge Architecture and Crypto-Shredding. Proof-of-concept implementations on Ethereum Sepolia and Bitcoin SV testnets demonstrate chain-agnostic applicability, achieving at worst 1.4 s latency per transaction while maintaining 100% auditability of AI transactions.
Ricardian-TEA: a hybrid framework for assigning legally enforceable identities to autonomous AI agents / Sgantzos, K., Ferrara, M.. - In: DIGITAL FINANCE. - ISSN 2524-6984. - 8:2(2026), pp. 1-21. [10.1007/s42521-026-00196-1]
Ricardian-TEA: a hybrid framework for assigning legally enforceable identities to autonomous AI agents
Ferrara, MassimilianoConceptualization
2026-01-01
Abstract
As AI agents evolve into autonomous economic actors, verifiable and legally binding identity frameworks become critical. This paper presents Ricardian-TEA, a novel architecture combining Triple-Entry Accounting (TEA), Ricardian Contracts, and Distributed Ledger Technology to assign “Legal-Technical Identities” to AI agents. We provide rigorous mathematical foundations: a Ricardian-TEA Integrity Theorem proving that constraint enforcement, non-disputability, and identity binding hold with overwhelming probability under standard cryptographic assumptions, and a Cyber-Chama Convergence Proposition characterising reputation-based trust dynamics. The framework ensures GDPR compliance via Zero-Knowledge Architecture and Crypto-Shredding. Proof-of-concept implementations on Ethereum Sepolia and Bitcoin SV testnets demonstrate chain-agnostic applicability, achieving at worst 1.4 s latency per transaction while maintaining 100% auditability of AI transactions.| File | Dimensione | Formato | |
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Ferrara-Sgantzos_2026_Digital-Finance_Ricardian-TEA_editor.pdf
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