James Miller

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

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.