23 junho 2022

Goodwill e Einstein

The idea of applying quantum physics concepts or methods to economic and/or social phenomena is not new. Quantum mechanics is increasingly entering the social world as a means of helping to explain social phenomena. This article extends this approach to the accounting field, to explore the economic nature of goodwill. After reviewing Barad’s concept of agential realism, we develop a quantum interpretation and present a new conceptual approach to accounting goodwill. In this theory-building exercise we discuss quantum concepts such as entanglement, diffraction and intra-action to propose a physical and economic inseparability between goodwill and other company assets. We maintain that intangible capital (goodwill) and physical capital are “entangled”, and this entanglement forms the company’s economic value. Unlike Einstein, we conclude that the entanglement of physical capital and intangible capital through intra-action is not “spooky action at a distance” but a form of wealth creation (or wealth destruction) in companies.

(Kleber Vasconcelos e Paulo Lustosa. Accounting Forum)

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