메뉴 건너뛰기




Volumn 15, Issue 4, 2012, Pages 433-447

On principles and rules in complex adaptive systems: A financial system case study

Author keywords

CAS; complexity; financial system; GAAP; IFRS; leverage points; principles; rules; SoS; systems engineering

Indexed keywords

CAS; COMPLEXITY; FINANCIAL SYSTEM; GAAP; IFRS; LEVERAGE POINTS; PRINCIPLES; RULES; SOS;

EID: 84867578765     PISSN: 10981241     EISSN: 15206858     Source Type: Journal    
DOI: 10.1002/sys.21213     Document Type: Article
Times cited : (21)

References (44)
  • 1
    • 79958079849 scopus 로고    scopus 로고
    • Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions
    • doi:10.2308/accr.00000045
    • C.P. Agoglia, T.D. Doupnik, and, G.T. Tsakumis, Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions, The Accounting Review, 86 (3), 747-767. doi:10.2308/accr.00000045.
    • The Accounting Review , vol.86 , Issue.3 , pp. 747-767
    • Agoglia, C.P.1    Doupnik, T.D.2    Tsakumis, G.T.3
  • 2
    • 11244345059 scopus 로고    scopus 로고
    • Application of complex systems science to systems engineering
    • L.P. Beckerman, Application of complex systems science to systems engineering, Syst Eng 3 (2000), 96-102.
    • (2000) Syst Eng , vol.3 , pp. 96-102
    • Beckerman, L.P.1
  • 3
    • 33745030354 scopus 로고    scopus 로고
    • Principles- versus rules-based accounting standards: The FASB's standard setting strategy
    • DOI 10.1111/j.1467-6281.2006.00196.x
    • G.J. Benston, M. Bromwich, and, A. Wagenhofer, Principles-versus rules-based accounting standards: the FASB's standard setting strategy, Abacus 42 (2006), 165-188. (Pubitemid 43876381)
    • (2006) Abacus , vol.42 , Issue.2 , pp. 165-188
    • Benston, G.J.1    Bromwich, M.2    Wagenhofer, A.3
  • 4
    • 0038182831 scopus 로고    scopus 로고
    • Monetary policy in a data-rich environment
    • DOI 10.1016/S0304-3932(03)00024-2, PII S0304393203000242
    • B.S. Bernanke, and, J. Boivin, Monetary policy in a data-rich environment, J Monetary Econ 50 (2003), 525-546. (Pubitemid 36613918)
    • (2003) Journal of Monetary Economics , vol.50 , Issue.3 , pp. 525-546
    • Bernanke, B.S.1    Boivin, J.2
  • 7
    • 84976658354 scopus 로고
    • The productivity paradox of information technology
    • E. Brynjolfsson, The productivity paradox of information technology, Commun ACM 36 (1993), 66-77.
    • (1993) Commun ACM , vol.36 , pp. 66-77
    • Brynjolfsson, E.1
  • 8
    • 6344234424 scopus 로고    scopus 로고
    • Systems engineering in an age of complexity
    • DOI 10.1002/sys.10054
    • C.N. Calvano, and, P. John, Systems engineering in an age of complexity, Syst Eng 7 (2004), 25-34. (Pubitemid 41289500)
    • (2004) Systems Engineering , vol.7 , Issue.1 , pp. 25-34
    • Calvano, C.N.1    John, P.2
  • 13
    • 84867581894 scopus 로고    scopus 로고
    • The economic effects of IFRS adoption
    • B.J. Epstein, The economic effects of IFRS adoption, CPA J 79 (3) (2009), 26-31.
    • (2009) CPA J , vol.79 , Issue.3 , pp. 26-31
    • Epstein, B.J.1
  • 14
    • 84867578323 scopus 로고    scopus 로고
    • Federal Accounting Standards Board, FASB response to SEC study on the adoption of a principles-based accounting system, Norwalk CT
    • Federal Accounting Standards Board, FASB response to SEC study on the adoption of a principles-based accounting system, Norwalk CT, http://www.iasplus.com/resource/0407fasbprinciples.pdf.
  • 17
    • 84867572345 scopus 로고
    • Dealing with complexity: An introduction to the theory and application of systems science, Plenum
    • R.L. Flood, and, E.R. Carson, Dealing with complexity: An introduction to the theory and application of systems science, Plenum, New York, 1993.
    • (1993) New York
    • Flood, R.L.1    Carson, E.R.2
  • 18
    • 30544446870 scopus 로고    scopus 로고
    • Design for changeability (DfC): Principles to enable changes in systems throughout their entire lifecycle
    • DOI 10.1002/sys.20039
    • E. Fricke, and, A.P. Schulz, Design for changeability (DfC): Principles to enable changes in systems throughout their entire lifecycle, Syst Eng 8 (2005), 342-359. (Pubitemid 43081878)
    • (2005) Systems Engineering , vol.8 , Issue.4 , pp. 342-359
    • Fricke, E.1    Schulz, A.P.2
  • 19
    • 77957577619 scopus 로고    scopus 로고
    • Agile systems-engineering versus agile-systems engineering
    • R. Haberfellner, and, O. de Weck, Agile systems-engineering versus agile-systems engineering, INCOSE 2005ss Symposium, 2005, pp. 10-15.
    • (2005) INCOSE 2005ss Symposium , pp. 10-15
    • Haberfellner, R.1    De Weck, O.2
  • 20
    • 84867572140 scopus 로고
    • The road to serfdom, University of
    • Press, Chicago
    • A. Hayek Friedrich, The road to serfdom, University of Chicago Press, Chicago, 1944.
    • (1944) Chicago
    • Hayek Friedrich, A.1
  • 21
    • 0001574630 scopus 로고    scopus 로고
    • A review of the earnings management literature and its implications for standard setting
    • P.M. Healy, and, J.M. Wahlen, A review of the earnings management literature and its implications for standard setting, Account Horizons 13 (1999), 365-384.
    • (1999) Account Horizons , vol.13 , pp. 365-384
    • Healy, P.M.1    Wahlen, J.M.2
  • 22
    • 84934873799 scopus 로고    scopus 로고
    • Hidden order: How adaptation builds complexity, Basic Books
    • J.H. Holland, Hidden order: How adaptation builds complexity, Basic Books, New York, 1996.
    • (1996) New York
    • Holland, J.H.1
  • 23
  • 24
    • 78649560353 scopus 로고    scopus 로고
    • The economic crisis is a crisis for economic theory
    • 498
    • A. Kirman, The economic crisis is a crisis for economic theory, CESifo Econ Stud 56 (2010), 498, 1-22.
    • (2010) CESifo Econ Stud , vol.56 , pp. 1-22
    • Kirman, A.1
  • 25
    • 2442562276 scopus 로고    scopus 로고
    • Complex adaptive systems
    • DOI 10.1146/annurev.anthro.32.061002.093440
    • J.S. Lansing, Complex adaptive systems, Annu Rev Anthropol 32 (2003), 183-204. (Pubitemid 38653270)
    • (2003) Annual Review of Anthropology , vol.32 , pp. 183-204
    • Lansing, J.S.1
  • 26
    • 84867578636 scopus 로고    scopus 로고
    • [Working Paper]. Univ., Fachbereich Wirtschaftswiss
    • C. Leuz, IAS versus US GAAP: A "new market" based comparison (2000), 1-31 [Working Paper]. Univ., Fachbereich Wirtschaftswiss. http://knowledge.emory.edu/papers/994.pdf
    • (2000) IAS Versus US GAAP: A "new Market" Based Comparison , pp. 1-31
    • Leuz, C.1
  • 27
    • 0002441159 scopus 로고    scopus 로고
    • Places to intervene in a system (in increasing order of effectiveness)
    • D. Meadows, Places to intervene in a system (in increasing order of effectiveness). Whole Earth 91 (1997), 78-84.
    • (1997) Whole Earth , vol.91 , pp. 78-84
    • Meadows, D.1
  • 29
    • 39749093168 scopus 로고
    • The magical number seven plus or minus two: Some limits on our capacity for processing information
    • G.A. Miller, The magical number seven plus or minus two: Some limits on our capacity for processing information, Psychol Rev 63 (1956), 81-97.
    • (1956) Psychol Rev , vol.63 , pp. 81-97
    • Miller, G.A.1
  • 31
    • 33745030430 scopus 로고    scopus 로고
    • Behavioral evidence on the effects of principles-and rules-based standards
    • M.W. Nelson, Behavioral evidence on the effects of principles-and rules-based standards, Account Horizons 17 (2003), 91-105.
    • (2003) Account Horizons , vol.17 , pp. 91-105
    • Nelson, M.W.1
  • 32
    • 84949770609 scopus 로고    scopus 로고
    • Remarks by Treasury Secretary Henry M. Paulson on the competitiveness of US capital markets
    • Web page
    • H.M. Paulson, Remarks by Treasury Secretary Henry M. Paulson on the competitiveness of US capital markets, Economic Club of New York 3 (2006). [Web page]. http://www.treasury.gov/press-center/press-releases/Pages/hp174.asp
    • (2006) Economic Club of New York 3
    • Paulson, H.M.1
  • 33
    • 77950433946 scopus 로고    scopus 로고
    • An analysis of the underlying causes attributed to restatements
    • M. Plumlee, and, T.L. Yohn, An analysis of the underlying causes attributed to restatements, Account Horizons 24 (2010), 41-64.
    • (2010) Account Horizons , vol.24 , pp. 41-64
    • Plumlee, M.1    Yohn, T.L.2
  • 34
    • 84867577592 scopus 로고    scopus 로고
    • Requirements engineering for complex adaptive systems: Principles vs. rules
    • G.P. Polacek, and, D. Verma, Requirements engineering for complex adaptive systems: Principles vs. rules, Conf Syst Eng Res, 2009, pp. 1-7.
    • (2009) Conf Syst Eng Res , pp. 1-7
    • Polacek, G.P.1    Verma, D.2
  • 36
    • 3142780147 scopus 로고    scopus 로고
    • Principles-based accounting standards
    • K. Schipper, Principles-based accounting standards, Account Horizons 17 (2003), 61-73.
    • (2003) Account Horizons , vol.17 , pp. 61-73
    • Schipper, K.1
  • 37
    • 33745947389 scopus 로고    scopus 로고
    • Organizations as complex adaptive systems: Implications of Complexity Theory for leadership research
    • DOI 10.1016/j.leaqua.2006.04.006, PII S1048984306000373
    • M. Schneider, and, M. Somers, Organizations as complex adaptive systems: Implications of complexity theory for leadership research, Leadership Quart 17 (2006), 351-365. (Pubitemid 44057652)
    • (2006) Leadership Quarterly , vol.17 , Issue.4 , pp. 351-365
    • Schneider, M.1    Somers, M.2
  • 39
    • 0003431346 scopus 로고    scopus 로고
    • The fifth discipline: The art and practice of the learning organization, Crown Business
    • P.M. Senge, The fifth discipline: The art and practice of the learning organization, Crown Business, New York, 2006.
    • (2006) New York
    • Senge, P.M.1
  • 40
    • 70350347034 scopus 로고    scopus 로고
    • Complex Adaptive systems in systems engineering and management
    • In (Eds.), 2nd edition, Wiley, New York
    • S. Sheard, "Complex adaptive systems in systems engineering and management," In, W.B. Rouse, &, A.P. Sage, (Eds.), Handbook of systems engineering and management, 2nd edition, Wiley, New York, 2007, pp. 1283-1318.
    • (2007) Handbook of Systems Engineering and Management , pp. 1283-1318
    • Sheard, S.1    Rouse, W.B.2    Sage, A.P.3
  • 41
    • 0000790263 scopus 로고
    • The architecture of complexity
    • H.A. Simon, The architecture of complexity, Proc Amer Phil Soc 106 (1962), 467-482.
    • (1962) Proc Amer Phil Soc , vol.106 , pp. 467-482
    • Simon, H.A.1
  • 42
    • 84867579766 scopus 로고
    • On the manipulation of money and credit
    • Munich and Leipzig
    • L. Von Mises, and, P.L. Greaves, On the manipulation of money and credit, Free Market Books, Munich and Leipzig, 1978.
    • (1978) Free Market Books
    • Von Mises, L.1    Greaves, P.L.2
  • 43
    • 78649411652 scopus 로고    scopus 로고
    • Complex Adaptive Systems Engineering (CASE), Aerospace
    • B.E. White, Complex Adaptive Systems Engineering (CASE), Aerospace Electron Syst Mag IEEE 25 (2010), 16-22.
    • (2010) Electron Syst Mag IEEE , vol.25 , pp. 16-22
    • White, B.E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.