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.