A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences

Amin ElSayed Ahmed Lotfy

doi:doi:10.11648/j.jfa.20261401.11

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A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences

Amin ElSayed Ahmed Lotfy^*

Published in Journal of Finance and Accounting (Volume 14, Issue 1)

Received: 17 November 2025 Accepted: 3 December 2025 Published: 16 January 2026

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Abstract

Purpose and Design. This study aims to develop and empirically validate a Quantum-Inspired Digital–Quantitative Accounting Model that enables sustainable governance of public financial resources. It integrates digital accounting, quantum-inspired logic, and quantitative analytics to bridge the gap between fiscal performance and governance efficiency in managing state financial resources. The model is designed to serve as a multidimensional framework capable of improving accountability, predictive accuracy, and sustainability across the public sector. Egypt is examined as a primary case, supported by benchmarking evidence from leading economies with mature fiscal governance structures. Methods and Approach. The research adopts a mixed-method approach combining digital accounting data analytics, dynamic system modeling, and comparative international benchmarking. Quantitative validation is performed using DEA (Data Envelopment Analysis) and SEM (Structural Equation Modeling) on panel data from 2019–2024 for 60 public entities. The model’s predictive power and governance efficiency are tested against international datasets from OECD, IMF, and World Bank sources. Findings. Results confirm that integrating quantum-inspired analytics with digital accounting systems enhances fiscal transparency and reduces inefficiencies by 22–27% in resource allocation. The empirical model demonstrates strong predictive accuracy (R² = 0.81) and robustness across comparative contexts, highlighting Egypt’s potential to achieve sustainable financial governance through digital–quantitative transformation. Originality and Value. This study is the first to operationalize quantum-inspired logic within public-sector accounting to build a sustainable, data-driven governance model. It extends current theories of digital accounting and fiscal governance by linking computational intelligence with sustainability objectives. Theoretical, Practical, Economic, and Social Implications. Theoretically, the model introduces a new interdisciplinary paradigm blending quantum computing principles with accounting analytics. Practically, it offers a replicable framework for governments seeking fiscal transparency and predictive control. Economically, it supports resource optimization and fiscal discipline. Socially, it strengthens public trust through measurable accountability and open financial reporting.

Published in	Journal of Finance and Accounting (Volume 14, Issue 1)
DOI	10.11648/j.jfa.20261401.11
Page(s)	1-32
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2026. Published by Science Publishing Group

Keywords

Quantum-Inspired Accounting, Digital Governance, Public Financial Resources, Fiscal Sustainability, Predictive Analytics, Egypt, Comparative International Evidence

References

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Lotfy, A. E. A. (2026). A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences. Journal of Finance and Accounting, 14(1), 1-32. https://doi.org/10.11648/j.jfa.20261401.11

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Lotfy, A. E. A. A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences. J. Finance Account. 2026, 14(1), 1-32. doi: 10.11648/j.jfa.20261401.11

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Lotfy AEA. A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences. J Finance Account. 2026;14(1):1-32. doi: 10.11648/j.jfa.20261401.11

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@article{10.11648/j.jfa.20261401.11,
  author = {Amin ElSayed Ahmed Lotfy},
  title = {A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences},
  journal = {Journal of Finance and Accounting},
  volume = {14},
  number = {1},
  pages = {1-32},
  doi = {10.11648/j.jfa.20261401.11},
  url = {https://doi.org/10.11648/j.jfa.20261401.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20261401.11},
  abstract = {Purpose and Design. This study aims to develop and empirically validate a Quantum-Inspired Digital–Quantitative Accounting Model that enables sustainable governance of public financial resources. It integrates digital accounting, quantum-inspired logic, and quantitative analytics to bridge the gap between fiscal performance and governance efficiency in managing state financial resources. The model is designed to serve as a multidimensional framework capable of improving accountability, predictive accuracy, and sustainability across the public sector. Egypt is examined as a primary case, supported by benchmarking evidence from leading economies with mature fiscal governance structures. Methods and Approach. The research adopts a mixed-method approach combining digital accounting data analytics, dynamic system modeling, and comparative international benchmarking. Quantitative validation is performed using DEA (Data Envelopment Analysis) and SEM (Structural Equation Modeling) on panel data from 2019–2024 for 60 public entities. The model’s predictive power and governance efficiency are tested against international datasets from OECD, IMF, and World Bank sources. Findings. Results confirm that integrating quantum-inspired analytics with digital accounting systems enhances fiscal transparency and reduces inefficiencies by 22–27% in resource allocation. The empirical model demonstrates strong predictive accuracy (R² = 0.81) and robustness across comparative contexts, highlighting Egypt’s potential to achieve sustainable financial governance through digital–quantitative transformation. Originality and Value. This study is the first to operationalize quantum-inspired logic within public-sector accounting to build a sustainable, data-driven governance model. It extends current theories of digital accounting and fiscal governance by linking computational intelligence with sustainability objectives. Theoretical, Practical, Economic, and Social Implications. Theoretically, the model introduces a new interdisciplinary paradigm blending quantum computing principles with accounting analytics. Practically, it offers a replicable framework for governments seeking fiscal transparency and predictive control. Economically, it supports resource optimization and fiscal discipline. Socially, it strengthens public trust through measurable accountability and open financial reporting.},
 year = {2026}
}

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T1  - A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences
AU  - Amin ElSayed Ahmed Lotfy
Y1  - 2026/01/16
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DO  - 10.11648/j.jfa.20261401.11
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
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AB  - Purpose and Design. This study aims to develop and empirically validate a Quantum-Inspired Digital–Quantitative Accounting Model that enables sustainable governance of public financial resources. It integrates digital accounting, quantum-inspired logic, and quantitative analytics to bridge the gap between fiscal performance and governance efficiency in managing state financial resources. The model is designed to serve as a multidimensional framework capable of improving accountability, predictive accuracy, and sustainability across the public sector. Egypt is examined as a primary case, supported by benchmarking evidence from leading economies with mature fiscal governance structures. Methods and Approach. The research adopts a mixed-method approach combining digital accounting data analytics, dynamic system modeling, and comparative international benchmarking. Quantitative validation is performed using DEA (Data Envelopment Analysis) and SEM (Structural Equation Modeling) on panel data from 2019–2024 for 60 public entities. The model’s predictive power and governance efficiency are tested against international datasets from OECD, IMF, and World Bank sources. Findings. Results confirm that integrating quantum-inspired analytics with digital accounting systems enhances fiscal transparency and reduces inefficiencies by 22–27% in resource allocation. The empirical model demonstrates strong predictive accuracy (R² = 0.81) and robustness across comparative contexts, highlighting Egypt’s potential to achieve sustainable financial governance through digital–quantitative transformation. Originality and Value. This study is the first to operationalize quantum-inspired logic within public-sector accounting to build a sustainable, data-driven governance model. It extends current theories of digital accounting and fiscal governance by linking computational intelligence with sustainability objectives. Theoretical, Practical, Economic, and Social Implications. Theoretically, the model introduces a new interdisciplinary paradigm blending quantum computing principles with accounting analytics. Practically, it offers a replicable framework for governments seeking fiscal transparency and predictive control. Economically, it supports resource optimization and fiscal discipline. Socially, it strengthens public trust through measurable accountability and open financial reporting.
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Amin ElSayed Ahmed Lotfy

Department of Accounting and Auditing, Beni Suef University, Beni Suef, Egypt

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Lotfy, A. E. A. (2026). A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences. Journal of Finance and Accounting, 14(1), 1-32. https://doi.org/10.11648/j.jfa.20261401.11

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Lotfy, A. E. A. A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences. J. Finance Account. 2026, 14(1), 1-32. doi: 10.11648/j.jfa.20261401.11

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Lotfy AEA. A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences. J Finance Account. 2026;14(1):1-32. doi: 10.11648/j.jfa.20261401.11

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@article{10.11648/j.jfa.20261401.11,
  author = {Amin ElSayed Ahmed Lotfy},
  title = {A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences},
  journal = {Journal of Finance and Accounting},
  volume = {14},
  number = {1},
  pages = {1-32},
  doi = {10.11648/j.jfa.20261401.11},
  url = {https://doi.org/10.11648/j.jfa.20261401.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20261401.11},
  abstract = {Purpose and Design. This study aims to develop and empirically validate a Quantum-Inspired Digital–Quantitative Accounting Model that enables sustainable governance of public financial resources. It integrates digital accounting, quantum-inspired logic, and quantitative analytics to bridge the gap between fiscal performance and governance efficiency in managing state financial resources. The model is designed to serve as a multidimensional framework capable of improving accountability, predictive accuracy, and sustainability across the public sector. Egypt is examined as a primary case, supported by benchmarking evidence from leading economies with mature fiscal governance structures. Methods and Approach. The research adopts a mixed-method approach combining digital accounting data analytics, dynamic system modeling, and comparative international benchmarking. Quantitative validation is performed using DEA (Data Envelopment Analysis) and SEM (Structural Equation Modeling) on panel data from 2019–2024 for 60 public entities. The model’s predictive power and governance efficiency are tested against international datasets from OECD, IMF, and World Bank sources. Findings. Results confirm that integrating quantum-inspired analytics with digital accounting systems enhances fiscal transparency and reduces inefficiencies by 22–27% in resource allocation. The empirical model demonstrates strong predictive accuracy (R² = 0.81) and robustness across comparative contexts, highlighting Egypt’s potential to achieve sustainable financial governance through digital–quantitative transformation. Originality and Value. This study is the first to operationalize quantum-inspired logic within public-sector accounting to build a sustainable, data-driven governance model. It extends current theories of digital accounting and fiscal governance by linking computational intelligence with sustainability objectives. Theoretical, Practical, Economic, and Social Implications. Theoretically, the model introduces a new interdisciplinary paradigm blending quantum computing principles with accounting analytics. Practically, it offers a replicable framework for governments seeking fiscal transparency and predictive control. Economically, it supports resource optimization and fiscal discipline. Socially, it strengthens public trust through measurable accountability and open financial reporting.},
 year = {2026}
}

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TY  - JOUR
T1  - A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences
AU  - Amin ElSayed Ahmed Lotfy
Y1  - 2026/01/16
PY  - 2026
N1  - https://doi.org/10.11648/j.jfa.20261401.11
DO  - 10.11648/j.jfa.20261401.11
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 1
EP  - 32
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20261401.11
AB  - Purpose and Design. This study aims to develop and empirically validate a Quantum-Inspired Digital–Quantitative Accounting Model that enables sustainable governance of public financial resources. It integrates digital accounting, quantum-inspired logic, and quantitative analytics to bridge the gap between fiscal performance and governance efficiency in managing state financial resources. The model is designed to serve as a multidimensional framework capable of improving accountability, predictive accuracy, and sustainability across the public sector. Egypt is examined as a primary case, supported by benchmarking evidence from leading economies with mature fiscal governance structures. Methods and Approach. The research adopts a mixed-method approach combining digital accounting data analytics, dynamic system modeling, and comparative international benchmarking. Quantitative validation is performed using DEA (Data Envelopment Analysis) and SEM (Structural Equation Modeling) on panel data from 2019–2024 for 60 public entities. The model’s predictive power and governance efficiency are tested against international datasets from OECD, IMF, and World Bank sources. Findings. Results confirm that integrating quantum-inspired analytics with digital accounting systems enhances fiscal transparency and reduces inefficiencies by 22–27% in resource allocation. The empirical model demonstrates strong predictive accuracy (R² = 0.81) and robustness across comparative contexts, highlighting Egypt’s potential to achieve sustainable financial governance through digital–quantitative transformation. Originality and Value. This study is the first to operationalize quantum-inspired logic within public-sector accounting to build a sustainable, data-driven governance model. It extends current theories of digital accounting and fiscal governance by linking computational intelligence with sustainability objectives. Theoretical, Practical, Economic, and Social Implications. Theoretically, the model introduces a new interdisciplinary paradigm blending quantum computing principles with accounting analytics. Practically, it offers a replicable framework for governments seeking fiscal transparency and predictive control. Economically, it supports resource optimization and fiscal discipline. Socially, it strengthens public trust through measurable accountability and open financial reporting.
VL  - 14
IS  - 1
ER  -

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