CONCRETE PROCESS ANALYSIS - AN APPLICATION OF LIVING SYSTEMS-THEORY TO ACCOUNTING

This article introduces procedures of a new accounting methodology ter med concrete process analysis. Its theoretical underpinning is discuss ed extensively by Swanson and co-workers. Following brief discussions of the need for the procedures and some aspects of the connection of t he methodology to living systems theory, most of the article is devote d to describing practical accounting procedures. The procedures make e xplicit the information on concrete processes that is contained, but o bscured, in common accounting data.