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Special Issue "An Entropy Approach to Accounting"

A special issue of Entropy (ISSN 1099-4300). This special issue belongs to the section "Multidisciplinary Applications".

Deadline for manuscript submissions: closed (30 September 2022) | Viewed by 1978

Special Issue Editors

Economics and Business Department, University of Almeria, 04120 Almeria, Spain
Interests: multicriteria decision making; social choices and related structures; dynamics of socioeconomic systems

Special Issue Information

Dear Colleagues,

Accounting refers to the system of measurement, communication, and processing of financial information about entities in the economy. Since Luca Pacioli systematically analyzed the double-entry method of accounting used by Venetian merchants in his work “Summa de arithmetica, geometria, proportioni et proportionalita”, it has been assumed that accounting supplies information subject to uncertainty and probability.

Likewise, entropy as a scientific principle refers to the loss of energy of a system or how an ordered system moves towards disorder. In the corporate context, entropy shows where the additional resources make a business more efficient and aids in the detection of inefficiencies. The existence of the entropy factor means that the company must constantly monitor each of the aspects to correct eventualities and avoid collapse.

The Special Issue "An Entropy Approach to Accounting" aims to publish high-quality articles covering all fields of the implications of entropy in accounting. Its scope includes the study and analysis of all the physical, economic, and accounting variables that define this field of research, in addition to the theories that describe it.

Dr. Emilio Abad-Segura
Dr. Mariana-Daniela González-Zamar
Dr. Massimo Squillante
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Entropy is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2000 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.


  • accounting for resource use by thermodynamics
  • entropic financial statements
  • accounting harmonization
  • entropy accounting for sustainable development
  • accounting information based on an entropic model
  • sustainable business
  • management based on entropy
  • entropy to detect business

Published Papers (1 paper)

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Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations
Entropy 2021, 23(11), 1493; https://doi.org/10.3390/e23111493 - 11 Nov 2021
Cited by 3 | Viewed by 1163
Open business organizations, where information flows, is shared, and exchanged, are more prepared to adapt and survive chaos, uncertainty, and entropy, so they will be more predisposed to change management. The aim of this study is to analyze research trends at the international [...] Read more.
Open business organizations, where information flows, is shared, and exchanged, are more prepared to adapt and survive chaos, uncertainty, and entropy, so they will be more predisposed to change management. The aim of this study is to analyze research trends at the international level on business information–entropy correlation in the accounting process of organizations. Mathematical and statistical techniques were applied to 980 articles during the period 1974–2020, obtaining results on the scientific productivity of the driving agents of this topic: authors, research institutions, countries/territories, and journals. Five lines of research were identified during the period analyzed, which mainly study information theory, maximum entropy, information entropy, decision-making, and enthalpy. Future research should focus on analyzing the evolution of this topic, which forms new thematic axes related to bitcoin market efficiency, business hierarchy information, business model evaluation systems, catastrophic economic collapse, corporate diversification, CSR reports affecting accounting conservatism, economic income accounting, and information loss. Currently, the research presents an upward trend, which allows a growing interest in the subject to be deduced in the academic and scientific community worldwide. Full article
(This article belongs to the Special Issue An Entropy Approach to Accounting)
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