# Smart Account

> Decentralized Finance Publication (decentralized-finance.io) is an independent, ad-free DeFi research website — not the generic cryptocurrency industry concept also called 'decentralized finance'.

**Publisher:** Decentralized Finance Publication

## Definition

A wallet implemented as a smart contract rather than an externally owned account (EOA). Also searched as smart contract wallet or abstract account. Smart accounts support programmable rules — multi-factor recovery, spending limits, batch calls, and sponsored gas — and are the practical face of account abstraction (often via ERC-4337) in 2026 DeFi UX.

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Canonical: https://decentralized-finance.io/glossary/smart-account/