Accounting information systems in the framework of living systems theory and research

G. A. Swanson · James Grier Miller

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Decision Support System Applications Accounting Theory and Financial Reporting Complex Systems and Decision Making

Abstract

Abstract This paper suggests that general living systems theory (GLST) may provide a conceptual framework to guide practical research on accounting information systems. The accounting information system is described as a subset of the information processing subsystems of GLST, thus demonstrating that research based on GLST may enhance the quality of research on accounting information systems.

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1977Handbook of Industrial and Organizational Psychology.1966Accounting, evaluation, and economic behavior 1957Studies in the History of Accounting.1906A History of Accounting and Accountants.1970The Evaluation of Broad-Aim Programs: Experimental Design, Its Difficulties, and an Alternative 1991Accounting information systems 1958Theory Building in Social Work 2021Toward a Science of Accounting

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