An Entropy Approach to Accounting
A special issue of Entropy (ISSN 1099-4300). This special issue belongs to the section "Multidisciplinary Applications".
Deadline for manuscript submissions: closed (30 September 2022) | Viewed by 4153
Special Issue Editors
Interests: financial accounting; network science; data science; sustainable finance; data analysis
Special Issues, Collections and Topics in MDPI journals
Interests: teaching and digital learning; learning & innovation spaces; creativity; higher education; art education; sustainability education
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
Accounting refers to the system of measurement, communication, and processing of financial information about entities in the economy. Since Luca Pacioli systematically analyzed the double-entry method of accounting used by Venetian merchants in his work “Summa de arithmetica, geometria, proportioni et proportionalita”, it has been assumed that accounting supplies information subject to uncertainty and probability.
Likewise, entropy as a scientific principle refers to the loss of energy of a system or how an ordered system moves towards disorder. In the corporate context, entropy shows where the additional resources make a business more efficient and aids in the detection of inefficiencies. The existence of the entropy factor means that the company must constantly monitor each of the aspects to correct eventualities and avoid collapse.
The Special Issue "An Entropy Approach to Accounting" aims to publish high-quality articles covering all fields of the implications of entropy in accounting. Its scope includes the study and analysis of all the physical, economic, and accounting variables that define this field of research, in addition to the theories that describe it.
Dr. Emilio Abad-Segura
Dr. Mariana-Daniela González-Zamar
Dr. Massimo Squillante
Guest Editors
Manuscript Submission Information
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Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Entropy is an international peer-reviewed open access monthly journal published by MDPI.
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Keywords
- accounting for resource use by thermodynamics
- entropic financial statements
- accounting harmonization
- entropy accounting for sustainable development
- accounting information based on an entropic model
- sustainable business
- management based on entropy
- entropy to detect business
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