Accounting for the most part, remains a legalistic and traditional practice, almost immune to self-criticism by scientific methods.
Kenneth E. BouldingA second possible approach to general systems theory is through the arrangement of theoretical systems and constructs in a hierarchy of complexity, roughly corresponding to the complexity of the "individuals" of the various empirical fields... leading towards a "system of systems." [...] I suggest below a possible arrangement of "levels" of theoretical discourse...(vi) [...] the "animal" level, characterized by increased mobility, teleological behavior and self-awareness...
Kenneth E. BouldingThe trouble with taxonomic boxes is... that that they tend to be empty, however beautiful they are on the outside.
Kenneth E. BouldingEconomic problems have no sharp edges. They shade off imperceptibly into politics, sociology, and ethics. Indeed, it is hardly an exaggeration to say that the ultimate answer to every economic problem lies in some other field.
Kenneth E. BouldingEvery culture, or subculture, is defined by a set of common values, that is, generally agreed upon preferences. Without a core of common values a culture cannot exist, and we classify society into cultures and subcultures precisely because it is possible to identify groups who have common values.
Kenneth E. Boulding