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, Massimiliano
Conceptualization
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.
2026
AI agent identity · Triple-entry accounting · Ricardian contracts · Distributed ledger technology · Cryptographic governance · GDPR compliance · Autonomous agents
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12318/168266
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