G. A. Swanson
Encyclopedia
Gale Alden Swanson (Jan 12, 1939 - July 3, 2009 ) was an American organizational theorist, and Professor of Accounting at Tennessee Technological University
Tennessee Technological University
Tennessee Technological University, popularly known as Tennessee Tech, is an accredited public university located in Cookeville, Tennessee, US, a city approximately seventy miles east of Nashville. It was formerly known as Tennessee Polytechnic Institute , and before that as Dixie College, the...

, known for his accounting theories based on James Grier Miller
James Grier Miller
James Grier Miller was an American biologist, a pioneer of systems science, who originated the modern use of the term "behavioral science", founded and directed the multi-disciplinary Mental Health Research Institute at the University of Michigan, and originated the living systems theory.-...

’s general living systems theory.

Biography

Swanson was born in Lemmon, South Dakota
Lemmon, South Dakota
Lemmon is a city in Perkins County, South Dakota, United States. The population was 1,227 at the 2010 census.-Geography:Lemmon is located at ....

. He received a BA with honors from Lee University
Lee University
Lee University is an American accredited, private, four-year liberal arts college located in Cleveland, Tennessee, United States. It is historically affiliated with the Church of God, a Pentecostal denomination, and was the denomination's Bible Training School from 1918 until 1947, when the name...

, Cleveland, Tennessee in 1956, a MACT from the University of Tennessee
University of Tennessee
The University of Tennessee is a public land-grant university headquartered at Knoxville, Tennessee, United States...

 Knoxville in 1971 and a Ph.D. from the Georgia State University
Georgia State University
Georgia State University is a research university in downtown Atlanta, Georgia, USA. Founded in 1913, it serves about 30,000 students and is one of the University System of Georgia's four research universities...

 in 1982. In his PhD thesis he had developed the outlines for a "general theory of accounting" which was largely inspired in Miller
James Grier Miller
James Grier Miller was an American biologist, a pioneer of systems science, who originated the modern use of the term "behavioral science", founded and directed the multi-disciplinary Mental Health Research Institute at the University of Michigan, and originated the living systems theory.-...

’s the living systems theory .

Since 1982 he was a Tennessee Tech
Tennessee Technological University
Tennessee Technological University, popularly known as Tennessee Tech, is an accredited public university located in Cookeville, Tennessee, US, a city approximately seventy miles east of Nashville. It was formerly known as Tennessee Polytechnic Institute , and before that as Dixie College, the...

 Professor of Accounting at the department of Accounting and Business Law. Also he was serving on editorial boards of Systems Research and Behavioral Science
Systems Research and Behavioral Science
Systems Research and Behavioral Science is an international scientific journal for theory and research in the fields of systems sciences....

, Systems-Journal of Transdisciplinary Systems Science, Journal for Information Systems and Systems Approach and International Encyclopedia of Systems and Cybernetics
International Encyclopedia of Systems and Cybernetics
The book International Encyclopedia of Systems and Cybernetics is an authoritative encyclopedia for systems theory, cybernetics, the complex systems science, which covers both theories and applications in areas as engineering, biology, medicine and social sciences...

. Swanson is a former president of International Society for the Systems Sciences
International Society for the Systems Sciences
The International Society for the Systems Sciences is a world-wide organization for systems sciences.- Overview :The initial purpose of the society was "to encourage the development of theoretical systems which are applicable to more than one of the traditional departments of knowledge."The idea...

 in 1997. He was founder of the Tennessee Society of Accounting Educators, and former council member of the TSCPA Educational Foundation.

Swanson received several awards. In 1989-90 he was awarded an Institute of Internal Auditors Research Foundation Fellowship, in 1991 a D.Litt. at the Oxford Graduate School, in 1997 a College of Business Administration Excellence in Overall Performance Award, and a College of Business Administration Foundation Award for Outstanding Research in 1987, 1993, and 2004.

He was actively teaching during the semester prior to his death, and retired from Tennessee Tech in early June, 2009. Swanson died July 3, 2009 in Cleveland, TN.

Publications

Swanson has published several books and numerous scholarly articles. A selection:
  • 1989. Measurement and interpretation in accounting : a living systems theory approach. With James Grier Miller
    James Grier Miller
    James Grier Miller was an American biologist, a pioneer of systems science, who originated the modern use of the term "behavioral science", founded and directed the multi-disciplinary Mental Health Research Institute at the University of Michigan, and originated the living systems theory.-...

    . 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

External links

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