Quantum Computing Standards & Accounting Information Systems

arXiv:2311.11925v2 Announce Type: replace Abstract: 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.