Quantum information and accounting information: Their salient features and conceptual applications

Abstract

In an interdisciplinary effort, we explore the field of quantum information to search for promising conceptual applications to accounting. Salient features of quantum information are reviewed along with methods associated with the discipline. We then draw parallels to double-entry information through a discussion of the work of mathematician Arthur Cayley. We note that accounting information is a broader concept than double-entry information, and we identify some conceptual applications of quantum information to accounting, aiming to integrate the measurement process and its interactions with the environment.

Publisher

Elsevier

Publication Date

7-1-2006

Publication Title

Journal of Accounting and Public Policy

Department

Physics and Astronomy

Document Type

Article

DOI

https://dx.doi.org/10.1016/j.jaccpubpol.2006.05.004

Keywords

Quantum mechanics, Quantum information, Accounting information, Double-entry system, Cayley, Arthur

Language

English

Format

text

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