The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”
本文借用量子物理的纠缠、衍射等概念，提出商誉与公司其他资产在物理和经济上不可分离，共同构成企业价值，而非爱因斯坦所说的“鬼魅般的超距作用”。
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.