James Miller
Measurement and Interpretation in Accounting: A Living Systems Theory Approach James Miller

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Measurement and Interpretation in Accounting: A Living Systems Theory Approach

James Miller

Discusses the development of a theory of accounting measurement based on living systems theory and aims to provide a framework for classifying accounting ideas and procedures into those concerning measurements of economic processes and interpretations of those measurements.

Publisher Marketing: 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 book, they develop a theory of accounting measurement basd 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.

Contributor Bio: Swanson, G A G. A. SWANSON is Professor of Accounting and Department of Accounting and Business Law Chairperson at Tennessee Technological University.

Medios de comunicación	Libros Hardcover Book (Libro con lomo y cubierta duros)
Publicado	25 de octubre de 1989
ISBN13	9780899304229
Editores	Bloomsbury Publishing Plc
Páginas	235
Dimensiones	156 × 235 × 25 mm · 567 g