Content Idea of Asia Co. has developed a printable 3 dimensional barcode, which it calls the "PM Code." This bar code looks like the two-dimensional bar code (or matrix code) invented by Denso-Wave back in 1994, but a range of colors are now being added to each dot in the matrix, resulting in data storage in the range of 1/2 megabyte to 2 megabytes. The printable area is about the size of a postage stamp.
Content Idea's initial intent is to print these bar codes in magazines, so that readers can use the cameras in their cell phones to scan the bar codes and then watch short video commercials on their phones.
I think there can be some accounting applications for this new technology. Given the massive level of data storage now available, it should be possible to store a customer's entire credit history or order history in a single bar code, which can then be accessed and viewed in the field with a cell phone by the company sales staff -- no computer needed.
Similarly, if there are cases where paper documents are still used in place of electronic transactions -- perhaps in high-stress environments like the shop floor or warehouse where computers can fail -- these bar codes can be used to transfer information. For example, imagine a stock picker in the warehouse accessing a pick list by reading it on a cell phone screen!
Finally, what about encoding every scrap of information about a transaction into a single bar code? It is common enough to see a bar code on paper documents now, but they usually only store information about the customer code or some other form of identification. The PM Code could easily store every data item associated with the transaction.
You can access Content Idea's web site at http://ci-a.com, but all text is in Japanese (not a problem for my dozen or so Japanese subscribers, but difficult for anyone else!)
Accounting Applications for Color Bar Codes