QUANTUM PERSPECTICVE
W
e are in a period where we witness the destructive effects of technological innovations in many sectors, different lines of business, and professions. There are a wide variety of innovations and approaches enabled by technology, such as artificial intelligence (AI), Blockchain, machine learning, big data analytics, cloud computing, and automation.
Sezer Bozkuş Kahyaoğlu Associate Professor of Finance, University of South Africa
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Although all of these are important, Quantum theory remains one step ahead and is described as the "queen of disciplines" in the literature (Ron 2023). In this context, this study evaluates the
Advancing Auditing &Accountability
field of accounting and auditing, and its framework within the quantum perspective, which are amongst the basic elements of social sciences and a major part of the world of economics and finance. Prof. Qadir (1978) was the first to use the concept of “quantum” in the field of social sciences (Qadir 1978). The quantum implementations in accounting and auditing can be said to date back to Prof. Qadir’s 1978 paper, and incorporate findings from the developing fields of quantum cognition and quantum social science. In this respect, Prof Qadir argued that the money system is best viewed and analysed as a “quantum system” in its own right, with its own versions of superposition, interference, and entanglement.
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