THE IMPACT OF QUANTUM INFORMATION TECHNOLOGIES ON ACCOUNTING AND FINANCE APPLICATIONS

Abstract

This study aims to examine the potential impacts of quantum computing technologies on the fields of accounting and finance from an interdisciplinary perspective. The transformative effects of quantum technologies are analyzed through financial applications, accounting information systems, leadership approaches, and decision-making models. To achieve this aim, a comprehensive literature review of recent scientific publications and institutional reports was conducted, forming a theoretical framework for the study. The findings indicate that quantum algorithms provide significant advantages in terms of speed and accuracy compared to classical methods in derivative pricing, portfolio optimization, and risk analysis. It is emphasized that the data security of accounting information systems is under threat due to the quantum capacity to break current encryption, necessitating the development and implementation of post-quantum encryption techniques. Furthermore, the quantum leadership approach is shown to be effective in helping accounting organizations cope with uncertainty and technological transformation, while quantum decision theory enables a more contextual and flexible interpretation of accounting decisions. In conclusion, quantum technologies have the potential to reshape the accounting profession not only from a technical perspective but also in terms of ethics, management, and structure. In this context, it is of great importance to re-equip accounting professionals in line with the requirements of the quantum age.