The use of some form of electronic 'cash' that would provide the same kind of anonymity for e-commerce that cash provides for traditional physical

The use of some form of electronic 'cash' that would provide the same kind of anonymity for e-commerce that cash provides for traditional physical business transactions has been discussed for a long time. What are some new forms of electronic cash available today? What are the advantages and disadvantages of electronic cash to customers? To businesses? What are some of the accounting implications of using electronic cash?