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Parallelisms : Quantum mechanics - Accounting - Feynman
graphs
Quantum mechanics - Accounting
The concept of a real bit
having an imaginary counterpart may look like borrowed from
physics in reference to anti-particles and anti-matter.
We do not argue here that this
parallelism infers that both concepts are to the same in the
holotomial analysis and in physics. In particular, "our imaginary
particle" does not annihilate the real particle. It is only a
means to account for a transaction between the system and a
process which creates a motion.
So it refers here a
non-tangible - say an imaginary - that is associated with a
tangible - say to a real - so that when they both meet they may
annihilate each others in a given item-cluster.
The above upper frame
highlight that because the total balance must remain constant, when
an annihilation happens somewhere, it must be gendered somewhere else the
creation of an other real record to keep the total balance
constant. So an imaginary particle of this sort suggest how one
can associate a motion at a "cost" that is "responsible for
it".
In this sense, it provides a
parallelism with the concept of energy - that is also a
fundamental concept in physics.
The interest to own this
parallelism is double:
1. It is a simple means to
account in a discrete manner for motions - and possibly later for
dynamics - that are usually handled by continuous
mathematical functions. It provides like a quantified means - in
the sense discrete - that corresponds to most of the situation in
many economic, business and day life cases - i.e. we can not do an
action in a "zero" time and time availability is always limited.
Say that most of our actions are lower and upper bounded by a
finite "quantification".
So a discrete mathematical
treatment might be more naturally aligned with the common
experience than a continuous one.
2. It provides with a direct
and accessible idea about "a cost" of motion that is in turn in
direct - and to our mind, in correct - correlation with the notion
of energy.
We will use this observation
later to introduce in business - say in economy - the concept of
Hamiltonian - page
5.7 - that has been so beneficial in mechanics and in
engineering - while it remains still astonishingly absent from a
large amount of other sciences and operational practices - i.e. in
particular from economy and business management.
To illustrate the former
paragraph, we can mention that surveys and projections in the
economic domains often express their analysis and results in
financial terms. Of course the financial transactions do not
require per se a significant amount of energy but they may reflect
activities that requires or are constrained by energy stocks
and consumption in the sense of physical and thermo dynamical
entities. Financial
statements do not explicitly account for this eventual constrain
with energetical considerations and it is our point to say that we
now have a means to potentially account in an explicit manner for
this relationship. In
turn, economy and business can also be regarded as bodies motions
problems.
Quantum
mechanics - Accounting - Feynman graphs
We
also found afterwards on the web that the concept using particles and
anti-particles in double-entry accounting has already been
proposed - via the usages of Feynman graphs - by
Dieter Braun within a 2001 publication and additional ones
that he gathers under the website named "Bookkeeping
mechanics". We can illustrate here the acuity
of the view proposed by Dieter Braun by translating the records of
the accounts of the top of this page within in a Feynman graph -
see the adjacent figure - so that it describes also the motion of
a particle from a cluster-item [q1] to a cluster-item
[q2]. |