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Accounting information can be used for scientific investigation
Author(s) -
Swanson G. A.
Publication year - 1987
Publication title -
behavioral science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.371
H-Index - 45
eISSN - 1099-1743
pISSN - 0005-7940
DOI - 10.1002/bs.3830320202
Subject(s) - accounting information system , accounting , information system , data science , computer science , living systems , energy (signal processing) , epistemology , mathematics , business , political science , artificial intelligence , law , philosophy , statistics
In much the same manner as science, modern accounting information systems are concerned with statements about measurable attributes, data simplification, prediction, and history. These in‐place systems can provide a massive data base for various sorts of scientific investigations into living systems at the group, community, society, and supranational system levels. This article discusses these ideas and provides a method, based on general living systems theory (GLST), for reclassifying accounting data according to various forms of matter‐energy flows.