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

Title:
Quantum information and accounting information: Their salient features and conceptual applications
Authors:
Demski, Joel S.; FitzGerald, Stephen; Ijiri, Yuji; Ijiri, Yumi; Lin, Haijin
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.
Citation:
Demski, J., S.A. FitzGerald, Y. Ijiri, Y. Ijiri, and H. Lin. 2006. "Quantum information and accounting information: Their salient features and conceptual applications." Journal of Accounting and Public Policy 25(4): 435-464.
Publisher:
Elsevier
DATE ISSUED:
2006-07
Department:
Physics and Astronomy
Type:
article
PUBLISHED VERSION:
10.1016/j.jaccpubpol.2006.05.004
PERMANENT LINK:
http://hdl.handle.net/11282/310018

Full metadata record

DC FieldValue Language
dc.contributor.authorDemski, Joel S.en_US
dc.contributor.authorFitzGerald, Stephenen_US
dc.contributor.authorIjiri, Yujien_US
dc.contributor.authorIjiri, Yumien_US
dc.contributor.authorLin, Haijinen_US
dc.date.accessioned2013-12-23T16:23:25Zen
dc.date.available2013-12-23T16:23:25Zen
dc.date.issued2006-07en
dc.identifier.citationDemski, J., S.A. FitzGerald, Y. Ijiri, Y. Ijiri, and H. Lin. 2006. "Quantum information and accounting information: Their salient features and conceptual applications." Journal of Accounting and Public Policy 25(4): 435-464.en_US
dc.identifier.issn0278-4254en_US
dc.identifier.urihttp://hdl.handle.net/11282/310018en
dc.description.abstractIn 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.en_US
dc.language.isoen-USen_US
dc.publisherElsevieren_US
dc.identifier.doi10.1016/j.jaccpubpol.2006.05.004en_US
dc.subject.departmentPhysics and Astronomyen_US
dc.titleQuantum information and accounting information: Their salient features and conceptual applicationsen_US
dc.typearticleen_US
dc.identifier.journalJournal of Accounting and Public Policyen_US
dc.subject.keywordQuantum mechanicsen_US
dc.subject.keywordQuantum informationen_US
dc.subject.keywordAccounting informationen_US
dc.subject.keywordDouble-entry systemen_US
dc.subject.keywordCayley, Arthuren_US
dc.identifier.volume25en_US
dc.identifier.issue4en_US
dc.identifier.startpage435en_US
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