Quantum information and accounting information: Their salient features and conceptual applications
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 throug...
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| Veröffentlicht in: | Journal of accounting and public policy 2006-07, Vol.25 (4), p.435-464 |
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| Hauptverfasser: | , , , , |
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| container_end_page | 464 |
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| container_issue | 4 |
| container_start_page | 435 |
| container_title | Journal of accounting and public policy |
| container_volume | 25 |
| creator | Demski, Joel S. FitzGerald, Stephen A. Ijiri, Yuji Ijiri, Yumi Lin, Haijin |
| description | 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. |
| doi_str_mv | 10.1016/j.jaccpubpol.2006.05.004 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0278-4254 |
| ispartof | Journal of accounting and public policy, 2006-07, Vol.25 (4), p.435-464 |
| issn | 0278-4254 1873-2070 |
| language | eng |
| recordid | cdi_proquest_journals_214409542 |
| source | RePEc; PAIS Index; ScienceDirect Journals (5 years ago - present) |
| subjects | Accounting information Accounting procedures Arthur Cayley Double-entry system Mathematical models Quantum information Quantum mechanics Quantum theory Studies |
| title | Quantum information and accounting information: Their salient features and conceptual applications |
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