Quantum information and accounting information: Exploring conceptual applications of topology

Joel S. Demski, Stephen A. FitzGerald, Yuji Ijiri, Yumi Ijiri and Haijin Lin

Journal of Accounting and Public Policy, 2009, vol. 28, issue 2, pages 133-147

Abstract: Our previous attempt resulted in a paper by the same five authors, "Quantum information and accounting information: their salient features and conceptual applications," published in the July-August 2006 issue of the Journal of Accounting and Public Policy. We now extend the previous paper to examine topological quantum computation, a remarkably innovative approach to decoherence and imprecise quantum computation. In this approach, exotic topological states are created for a natural medium to store and manipulate quantum information globally throughout the entire system. The process is intrinsically protected against imprecision and decoherence. We also explore conceptual, if not technical, applications of topological quantum computation to accounting. This is done by introducing topology's inherent emphasis of qualitative characteristics to traditional accounting which has been dominated by quantitative characteristics. Here, financial statements' monetary amounts may be contrasted to internal controls' error frequencies. Part I of the paper deals with applications of topology to quantum information, after a brief introduction to basic tools. In particular the use of Fibonacci anyon and its powerful results are explained. Part II deals with applications of topology to accounting information. Part III deals with applications of topology to other potential fields.

Keywords: Topology; Quantum; information; Topological; quantum; computation; Braid; topology; Fibonacci; anyons; Topology; applications; to; accounting (search for similar items in EconPapers)
Date: 2009

Downloads: (external link)
http://www.sciencedirect.com/science/article/B6VBG ... 1cd886f02f9ad260a4f1
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:eee:jappol:v:28:y:2009:i:2:p:133-147

Access Statistics for this article

Journal of Accounting and Public Policy is edited by L. A. Gordon

More articles in Journal of Accounting and Public Policy from Elsevier
Series data maintained by Heidi Boesdal ().