Prof. Dr. Maksym Lazirko is an emerging scholar at Rutgers University whose research spans accounting information systems, quantum technologies, emerging technologies, and environmental risk. With a growing academic presence, he has authored 8 publications that collectively reflect 15 citations, an h-index of 2, and an expanding interdisciplinary footprint. His work consistently integrates advanced computational methods with contemporary issues in financial integrity, regulatory compliance, and technological transformation, positioning him at the intersection of accounting innovation and frontier science.Lazirko’s contributions include pioneering studies on quantum computing applications within accounting information systems most notably the article Quantum Computing Standards & Accounting Information Systems which has accrued significant early citation momentum. His research on quantum-inspired cost accounting published in the Journal of Decision Science and Optimization offers an original application of the time-independent Schrödinger equation to model work-in-process dynamics marking a unique methodological advancement. In collaboration with leading scholars such as Miklos A. Vasarhelyi and Deniz Appelbaum he co-developed the “double-helix framework” for proof-of-reserves published in The British Accounting Review contributing to global discourse on cryptocurrency assurance and transparency.His analytical reach extends to metaverse-era AIS applications the integration of AR/VR technology and unsupervised outlier detection in audit analytics using large-scale government spending data. These lines of research demonstrate his commitment to leveraging emerging technologies to strengthen audit quality enhance digital accountability and support data-driven decision-making. His work on Natech disasters co-authored with A. Gates and published in the Journal of Risk Research establishes a continuous monitoring and reporting framework that bridges environmental science with corporate risk governance reflecting broader societal relevance.Lazirko’s scholarly network includes collaborations with researchers across accounting earth sciences computer science and financial technologies highlighting his interdisciplinary orientation. His early but impactful publication record combined with research spanning quantum accounting Web 3.0 compliance metaverse-enabled AIS and environmental risk analytics underscores his potential to influence both academic developments and industry practices. Through these contributions Lazirko advances global conversations on technological governance digital resilience and the evolution of next-generation accounting systems.
Featured Publications
1.Lazirko, M. (2023). Quantum computing standards & accounting information systems. arXiv. Cited By :7
2.Lazirko, M. (2025). The quantum dynamics of cost accounting: Investigating WIP via the time-independent Schrödinger equation. Journal of Decision Science and Optimization, 1(1), 35–54. Cited By :4
3.Lazirko, M., Appelbaum, D., & Vasarhelyi, M. (2025). Proof of reserves: A double-helix framework. Cited By : 2
4.Lazirko, M. (2025, June 12). AIS is in the age of the metaverse: Applications of AR/VR technology. VR Technology. Cited By : 2
5.Li, B., Kaplan, B., Lazirko, M., & Kogan, A. (2025). Unsupervised outlier detection in audit analytics: A case study using USA spending data. arXiv.
Lazirko’s work advances the scientific foundations of next-generation accounting systems by integrating quantum technologies, AI, and emerging digital infrastructures, driving global innovation in financial transparency and computational governance.