Translating a non-linear systems theory model into accounting science

Understanding Company as a system means that successful firms are able to describe and to use the interactions between all stakeholders for satisfying the wants and needs. Main daily tasks of the of the managers in firms are measuring, analysing and communicating the degree of stakeholder satisfaction as well as planning actions to achieve the satisfaction. Additionally to this diagnostic task the managers should develop improvement strategies to reach a higher lever of stakeholder satisfaction, which changing in behaviour of the stakeholders, the environmental level, the interaction issues and the orientation framework could do. Based on the non-linear systems theory model the degree of satisfaction could be defined as a certain condition specific to a certain firm, manifested by bunch of reactions on the different levels of a firm exhibited by he stakeholder. The accounting should support the management in giving all relevant information and present them in the way the stakeholders want, which means, that the diagnostic and the development tasks should be supported. The author will give an overview about the non-linear systems theory model to explain the degree of satisfaction including the development strategies and the impact of this theoretical approach on the accounting.