Quantum Computing Standards & Accounting Information Systems
For accounting standard-setters and firms, the paper highlights the need for harmonized quantum-safe standards to ensure global comparability of AIS security controls.
This paper argues that quantum computing standards are institutional governance mechanisms essential for the integrity and auditability of Accounting Information Systems (AIS), and finds significant divergence between U.S. market-driven and EU regulatory approaches, with voluntary adoption creating risks of fragmented assurance.
Recent advancements in quantum technology threaten the cryptographic foundations of Accounting Information Systems (AIS), necessitating a transition to quantum-safe standards. This paper investigates why quantum standards fall within the purview of accounting by framing them as essential institutional governance mechanisms that ensure the integrity, auditability, and legitimacy of data. Utilizing neo-institutional theory, the study analyzes how coercive, normative, and mimetic pressures drive the adoption of these standards across jurisdictions. Through a structured documentary analysis of major standard-setting bodies, the research identifies significant divergence between U.S. and EU/European approaches: U.S. standards emphasize market-driven innovation and pragmatic legitimacy, while EU and Pan-European standards prioritize regulatory harmonization and societal privacy objectives. The findings suggest that while these standards are currently voluntary, their inconsistent implementation creates risks of decoupling and fragmented assurance practices, challenging the global comparability of AIS security controls.