1989, ISBN: 9780899304229

Gebunden, 240 Seiten, 240mm x 161mm x 18mm, Sprache(n): eng For many years the accounting profession has attempted to construct a conceptual framework that logically ties together its man… Meer...

Gebunden, 240 Seiten, 240mm x 161mm x 18mm, Sprache(n): eng 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.G. A. SWANSON is Professor of Accounting and Department of Accounting and Business Law Chairperson at Tennessee Technological University. He has published more than 50 scholarly works, including articles in The Accounting Review, Systems Research, Behavioral Science, Journal of Accountancy, The Accounting Historians Journal, Advances in Accounting, and Journal of Education for Business. Swanson is a Tennessee Certified Public Accountant (CPA). He is a member of the American Institute of Certified Public Accountants, the Tennessee Society of CPAs, the American Accounting Association, the Institute of Internal Auditors, among other professional organizations, and co-founder and first President of the Tennessee Society of Accounting Educators. JAMES GRIER MILLER is Adjunct Professor of Biobehavioral Science and Psychiatry at the University of California at Los Angeles. He has been Editor of Behavioral Science for over 30 years. Miller has written or coauthored numerous books, including the seminal work in living systems theory entitled Living Systems, and published more than 100 scientific and scholarly articles. He originated the modern use of the term `behavioral science, ' founded and directed the Mental Health Research Institute at the University of Michigan, was first head of EDUCOM (the Interuniversity Communications Council), and is founder and first President of the University of the World. Miller is past President of the University of Louisville. Versandkostenfreie Lieferung<

ISBN: 9780899304229

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 … Meer...

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 opinion or personal interpretation and empirical evidence. In this pioneering book, they develop a coherent theory of accounting measurement based on living systems theory (LST) and thus 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.Writing for advanced students of accounting and finance, the authors explain the distinctions among concrete, abstracted, and conceptual systems; discuss the concept of money in terms of concrete processes; and survey the connections between twenty LST defined subsystems and accounting information systems. Contrary to most modern accounting theory, they assert that the monetary scale is a ratio level measurement scale fully analogous to other measurement scales used by science. They reject the idea that the units of the scale are variable and show that this general perception arises from the fallacy of confusing the objects being measured with the units of the measurement scale. Using this scale, accounting's unique contribution to information processing is enabling managers and other social deciders to view the diverse matter-energy forms of a complex organization as a coherent whole on the attribute specific exchange value. Finally, Swanson and Miller analyze generally accepted accounting principles, highlighting areas in which the distinction between interpretation and empirical evidence is blurred in practice. They present an extended critique of the usefulness of such principles and propose new alternatives based on living systems theory that will improve both our understanding of accounting methods and measurements and the quality of accounting reporting. Numerous tables and figures enhance the presentation. New Textbooks>Hardcover>Science>Physics>Physics, Bloomsbury Academic Core >2 >T<

2001, ISBN: 9780899304229

Hardcover, New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK., [PU: ABC-CLIO]

1989, ISBN: 0899304222

Gebundene Ausgabe, mit Schutzumschlag 11, [PU:Bloomsbury 3PL]