G. A. Swanson

G. A. Swanson (1949(?)) is an American organizational theorist, and Professor of Accounting at Tennessee Technological University, known for his accounting theories based on James Grier Miller’s general living systems theory.

Biography

Swanson received a MACT from the University of Tennessee Knoxville in 1971 and a Ph.D. from the Georgia State University in 1982. His Ph. D. dissertation developed a general theory of accounting from James Grier Miller’s general living systems theory.

Since 1982 he is a Tennessee Tech Professor of Accounting at the department of Accounting and Business Law, where he has served as chair of the Accounting Department among a myriad of other academic duties. He is a Tennessee CPA, ret., and has served the Tennessee society in various capacities including council member. Also he is serving on editorial boards of Systems Research and Behavioral Science, Systems-Journal of Transdisciplinary Systems Science, Journal for Information Systems and Systems Approach and International Encyclopedia of Systems and Cybernetics.

G. A. Swanson is a former president of International Society for the Systems Sciences in 1997. He is founder of the Tennessee Society of Accounting Educators, and former council member of the TSCPA Educational Foundation. Swanson is awards an Institute of Internal Auditors Research Foundation Fellowship in 1989-90, a D.Litt. at the Oxford Graduate School in 1991, a College of Business Administration Excellence in Overall Performance Award in 1997, and three times a College of Business Administration Foundation Award for Outstanding Research in 1987, 1993, and 2004. [http://www.tntech.edu/mba/Swanson.htm Homepage Swanson] at the Tennessee Technological University. Retrieved 3 June 2008.]

Work

Swansons research interests are in the fields of Accounting and Auditing theories, General and Living Systems theories, Accounting and Money-Information systems and Hierarchy theory. His involvement with systems science covers three decades. James Grier Miller developed a scientific theory about the material structures and processes of living systems. Swanson has extended that theory, particularly in the area of money viewed as information flow (communication) and the need for public disclosure of measurements of economic processes.

Measurement and Interpretation in Accounting

In the pioneering book "Measurement and Interpretation in Accounting: A Living Systems Theory Approach" from 1989 Swanson and James Grier Miller develop a coherent theory of accounting measurement based on living systems theory (LST) and thus provide a fundamental framework.

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. [G. A. Swanson, James Grier Miller - (1989). "Measurement and Interpretation in Accounting: A Living Systems Theory Approach".]

Internal Auditing Theory: A Systems View

In the book "Internal Auditing Theory: A Systems View" from 1991 GA Swanson and Hugh Marsh present an interpretive and analytical study of the function of internal auditing. The authors state the purpose of this book is to develop a conceptual framework of internal auditing in terms of concrete measurable systems. Insisting that all auditing is internal auditing, they describe the audit function as a subsystem of human systems and make extensive use of "living systems theory" as expounded by James Grier Miller. [ G. A. Swanson, Hugh L. Marsh (1991). "Internal Auditing Theory: A Systems View".]

Management Observation and Communication Theory

With the book "Management Observation and Communication Theory" from 1992 Swanson provides some important tool for management teams concerned with improving the information flows and decision processes of organizations.

Based on the three well-developed academic theories of linguistic-mathematical logic, living systems, and hierarchy, in the 1992 book " Management Observation and Communication Theory" Swanson provides a framework of fundamental logic to help management teams develop customized integrative management theories for their own organizations.

Because of the ever increasing complexity of modern societies and organizations, the information that informs and controls organizations cannot always be casually collected and used. Management observation and communication theory provides a way for management teams to document and formally connect the interactions of people, machines, information, and other matter-energy forms and processes to multiple levels of abstracted ideas comprising purposes and goals. [Heikki Heiskanen, G.A. Swanson (1992). "Management Observation and Communication Theory". Quorum Books.]

Macro accounting

In the ground-breaking book "Macro Accounting and Modern Money Supplies" from 1993 Swanson introduces macro accounting. Macro accounting focuses on national economy and satellite accounting. It is the accounting for aggregate economic activities of a nation, as distinguished from micro accounting, the accounting for a person, company, or government agency. Micro accounting also applies to the accounting and reporting of financial information of subunits of the entity. [ [http://www.allbusiness.com/glossaries/macro-accounting/4944612-1.html Micro accounting] at allbusiness.com. Retrieved 3 June 2008.]

Publications

Swanson has published several books and numerous scholarly articles. [Swanson has published in such journals as The Accounting Review, Journal of Accountancy, Systems Research and Behavioral Science (SR&BS), International Journal of Social Economics, and Systems Practice.] A selection:
* 1989. "Measurement and interpretation in accounting : a living systems theory approach". With James Grier Miller. New York : Quorum Books
* 1991. "Internal auditing theory : a systems view". With Hugh L. Marsh. New York : Quorum Books
* 1992. "Management observation and communication theory". With Heikki Heiskanen.
* 1993. "Macro accounting and modern money supplies". Westport, Conn. : Quorum Books

References

External links

* [http://www.tntech.edu/mba/Swanson.htm Homepage Swanson] at the Tennessee Technological University.