Gale Alden (G.A.) Swanson (Jan 12, 1939 - July 3, 2009) was an American

organizational theorist Organizational theory refers to the set of interrelated concepts that involve the sociological study of the structures and operations of formal social organizations. Organizational theory also attempts to explain how interrelated units of organiz ...

, and Professor of Accounting at

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 sys ...

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 in Cleveland, Tennessee 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. Th ...

in college teaching from the

University of Tennessee, Knoxville The University of Tennessee (officially The University of Tennessee, Knoxville; or UT Knoxville; UTK; or UT) is a public land-grant research university in Knoxville, Tennessee. Founded in 1794, two years before Tennessee became the 16th state ...

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 ...

from the

Georgia State University Georgia State University (Georgia State, State, or GSU) is a public research university in Atlanta, Georgia. Founded in 1913, it is one of the University System of Georgia's four research universities. It is also the largest institution of hig ...

in 1982. In his PhD thesis he had developed the outlines for a "general theory of accounting" which was largely inspired in

Miller A miller is a person who operates a mill, a machine to grind a grain (for example corn or wheat) to make flour. Milling is among the oldest of human occupations. "Miller", "Milne" and other variants are common surnames, as are their equivalent ...

’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-Journal of Transdisciplinary Systems Science, Journal for Information Systems and Systems Approach and International Encyclopedia of Systems and Cybernetics. 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 operat ...

, Lee University,

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 The University of West Georgia is a public university in Carrollton, Georgia. The university offers a satellite campus in Newnan, Georgia, select classes at its Douglasville Center, and off-campus Museum Studies classes at the Atlanta History Ce ...

. 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