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For many years the accounting profession has attempted to construct a conceptual framework that logically ties together its many ideas and procedures. As this systems view of accounting emerges it is important, argue Swanson and Miller, to make the distinction between what is opinion or personal interpretation and what is numerical or empirical evidence. In this pioneering book they develop a coherent theory of accounting measurement based on living systems theory and provide a fundamental framework for classifying the various accounting ideas and procedures into those that concern measurements of concrete economic processes and interpretations of those measurements.
About the author
James Miller is assistant professor of religious studies at Queen's University, Kingston, Ontario, Canada.G. A. SWANSON is a Professor of Accounting at Tennessee Technological University. His more than 50 articles have appeared in such journals as Systems Research, Behavioral Science, The Accounting Review, Internal Auditor Advances in Accounting, Accounting Historians Journal, and The Journal of Business Education. He is coauthor of Measurement and Interpretation in Accounting--A Living Systems Theory Approach (Quorum, 1989), Internal Auditing Theory--A Systems View (Quorum, 1991), and Management Observation and Communication Theory (Quorum, 1992).
