Dear Malcom Dean, Unless you are claiming that the past 150 year of thermodynamics is bunk, I think your denial needs qualification. Of course entropy is a mathematical variable. And yes it balances equations. And yes it assesses only one aspect of the changes that occur in a physical
Pedro, this image is strongly related to my research. My graduation and master degree was in Physics. But now I am in IS world through PhD program of IBICT/UFRJ in Brazil. As you, Jorge and Raquel said (Navarro, Moral, Marijuan, 2013), IS is about to become one of four great scientific domains.