Management Observation and Communication Theory

The same fundamental logic underlies language and mathematics, and indeed computerized information processing. Based on the three well-developed academic theories of linguistic-mathematical logic, living systems, and hierarchy, this book provides a framework of fundamental logic to help management teams develop customized integrative management theories for their own organizations. Because of the ever increasing complexity of modern societies and organizations, the information that informs and controls organizations cannot always be casually collected and used. Management observation and communication theory provides a way for management teams to document and formally connect the interactions of people, machines, information, and other matter-energy forms and processes to multiple levels of abstracted ideas comprising purposes and goals.

The book begins with a general discussion of living systems theory and linguistic-mathematical theory. From this base, Heiskanen and Swanson discuss a series of applications that examine typical communications in organizations to discover the state of an organization observed by the communicators. They provide more than 80 figures and tables illustrating the applications. The discussion progresses through methods of constructing and using information backdrops for analysis of communications to methods of combining the results of analyses. Methods of syntactical analysis and of semantical analysis are surveyed. This book will be an important tool for management teams concerned with improving the information flows and decision processes of organizations as well as students and professionals concerned with management.

HEIKKI HEISKANEN is a management consultant with clients mainly in the Scandinavian countries and the Eastern European nations. His scholarly works include publications of the Finnish Academy of Science, and books and journal articles in the Finnish language. He has developed numerous professional manuals and computer programs to implement management observation and communication theory.

G.A. SWANSON is a Professor of Accounting at Tennessee Technological University. His more than 50 articles have appeared in such journals as Systems Research, Behavioral Science, The Accounting Review, Internal Auditor, Advances in Accounting, Accounting Historians Journal, and The Journal of Business Education. He is coauthor of Measuring and Interpretation in Accounting--A Living Systems Theory Approach (Quorum, 1989) and Internal Auditing Theory--A Systems View (Quorum, 1991).