A quantum mechanical description of a non-absorbing electromagnetic (em) be
am splitter (BS) transformation is given by the use of momentum creation op
erators, which also include momentum shift operators operating on the BS. T
his BS transformation is used for analysing photon-statistics effects in th
e em Mach-Zehnder interferometer. Also the relation between this BS transfo
rmation and Welcher-Weg measurements is discussed. The analogy between em a
nd atom interferometers is described with an emphasis on the use of high-or
der correlation functions. The entanglement between the interfering beams i
n these interferometers and the BS is taken into account in our analysis fo
r treating special effects.