Gale Alden (G.A.) Swanson (Jan 12, 1939 - July 3, 2009) was an American organizational theorist, and Professor of

Accounting Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "languag ...

Tennessee Technological University Tennessee Technological University, commonly referred to as Tennessee Tech, is a public research university in Cookeville, Tennessee, United States. It was formerly known as Tennessee Polytechnic Institute, and before that as University of Dixie ...

, known for his accounting theories based on

James Grier Miller James Grier Miller (19167 November 2002, California) was an American biologist, a pioneer of systems science and academic administrator, who originated the modern use of the term "behavioral science", founded and directed the multi-disciplinary ...

’s general

living systems theory Living systems are open self-organizing life forms that interact with their environment. These systems are maintained by flows of information, energy and matter. In the last few decades, some scientists have proposed that a general living systems ...

Early life

Gale Alden Swanson was born in

Lemmon, South Dakota Lemmon is a town in Perkins County, South Dakota, United States. The population was 1,160 at the 2020 census. Lemmon is named after George Ed Lemmon, a cattleman, who founded the town in 1906. The City of Lemmon received the South Dakota Commu ...

on January 12, 1939 to Freda (née Wolff) and George H.A. Swanson. He received a BA with honors from

Lee University Lee University is a private Christian university in Cleveland, Tennessee. It was originally the Church of God Bible Training School, a small Bible institute founded in 1918 with twelve students and one teacher, Nora I. Chambers. The school grew ...

Cleveland, Tennessee Cleveland is the county seat of and largest city in Bradley County, Tennessee, United States. The population was 47,356 at the 2020 census. It is the principal city of the Cleveland metropolitan area, Tennessee (consisting of Bradley and neigh ...

in 1969, a

Master of Arts A Master of Arts ( la, Magister Artium or ''Artium Magister''; abbreviated MA, M.A., AM, or A.M.) is the holder of a master's degree awarded by universities in many countries. The degree is usually contrasted with that of Master of Science. Tho ...

in college teaching from the University of Tennessee, Knoxville in 1970 and a

Ph.D. A Doctor of Philosophy (PhD, Ph.D., or DPhil; Latin: or ') is the most common degree at the highest academic level awarded following a course of study. PhDs are awarded for programs across the whole breadth of academic fields. Because it is a ...

from the Georgia State University in 1982. In his PhD thesis he had developed the outlines for a "general theory of accounting" which was largely inspired in Miller’s the

Career

Since 1982, he was a professor of accounting at

Tennessee Tech Tennessee Technological University, commonly referred to as Tennessee Tech, is a public research university in Cookeville, Tennessee, United States. It was formerly known as Tennessee Polytechnic Institute, and before that as University of Dixie ...

in its Department of Accounting and Business Law. Also he was serving on editorial boards of

Systems Research and Behavioral Science ''Systems Research and Behavioral Science'' is a scientific journal for theory and research in the fields of systems sciences. It is the official publication of the International Federation for Systems Research. ''Systems Research and Behavioral ...

, Systems-Journal of Transdisciplinary Systems Science, Journal for Information Systems and Systems Approach and

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, medic ...

. Swanson is a former president of

International Society for the Systems Sciences The International Society for the Systems Sciences (ISSS) is a worldwide organization for systems sciences. The overall purpose of the ISSS is: :"to promote the development of conceptual frameworks based on general system theory, as well as their ...

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

Roane State Community College Roane State logo Roane State Community College is a public community college in eastern Tennessee with its main campus in Harriman. It was authorized by the Tennessee General Assembly in 1969, along with two other community colleges, and operate ...

Southwest Minnesota State University Southwest Minnesota State University (SMSU) is a public university in Marshall, Minnesota. It is part of the Minnesota State Colleges and Universities System. The university has an enrollment of approximately 8,700 students and employs 148 fa ...

and the University of West Georgia. 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.

Personal life

Swanson was married to Treasure Swanson. Together, they had 3 children: Connie, George, and Nolan.

Death

Swanson died on July 3, 2009 in Cleveland, Tennessee.

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

. 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

Homepage Swanson
at the Tennessee Technological University.
Obituary at Ralph Buckner Funeral Home
{{DEFAULTSORT:Swanson, G. A. 1949 births 2009 deaths People from Lemmon, South Dakota American business theorists Communication theorists Lee University alumni University of Tennessee alumni Georgia State University alumni American systems scientists Lee University Southwest Minnesota State University faculty University of West Georgia faculty Tennessee Technological University faculty Presidents of the International Society for the Systems Sciences