FROM SCHRÖDINGER’S CAT TOWARDS A QUANTUM APPROACH OF ACCOUNTING ESTIMATES, JUDGMENTS AND DECISION MAKING

Abstract

Addressing regions competitiveness is relatively new in literature. The main cause of increasing interest for this concept is the development of the European Union put in a position to integrate, countries with different levels of development, formed themselves from regions heterogeneous in terms of economic efficiency. The concept of regional competitiveness is closely linked to the regional development, which most experts subordinate.

Keywords

• quantum probability theory, Schrödinger’s equation, accounting estimates, judgments, decision-making, accountant, knowledge, exogenous and endogenous variables