@MartinHBramwell Imutable ledger doesn’t belongs only for blockchain, due the hype of blockchain, people think they are the same thing, but they aren’t, they are slightly different.
Under the perspective of accounting Imutable Ledger, means a forward only approach for accounting.
It imply that your ledger only will increase, and never will be changed. If you want cancel a document it will generate more entries on the ledger.
Regarding Imutable ledger on blockchain, it’s also true, but the hashing of the previous transactions will be taken into consideration to validate the hashing of the new entry.
It means that you can validate and trace changes in any record, just recomputing the hash of every transaction.
Into the case of ERPNEXT, it’s not doable, if someone change directly into the DB an entry of the ledger you never will know, until you try to compare the related document, with it’s ledger.