Measurement and Interpretation in Accounting - Swanson, G. A.; Miller, James G.
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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…mehr

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Produktbeschreibung
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.
Autorenporträt
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.