Abstract for: Accounting Dynamics -- Rethinking about Theoretical Framework

Accounting Dynamics (AD) is a methodology of accounting as social science. We studied Accounting Dynamics from 1982 to 1994. We first proposed the concept of Accounting Dynamics on International System Dynamics Conference in 1987 . We interrupted the study for a long time, because there were some difficulties to develop the real Accounting Dynamics models. The concept is still reasonable and so attractive that we have reviewed Accounting Dynamics again. This is first step to restart the project and show you Accounting Dynamics in order to organize the SIG. This paper shows what is "Accounting Dynamics" clearly.