ABSTRACT
This paper suggests some possible convergence between the Material Flow Science described in Xu (2006) and the theory of living systems described by Miller (1978). Both works concern the same material domain of physical space-time. Miller's theory takes an evolutionary perspective, covering both biological and social systems. It identifies systems at several hierarchical levels. The higher levels correspond to those of direct concern to Material Flow Science. The paper provides a brief overview of some aspects of Living Systems Theory. The overview is followed by discussions in order of (1) emergence and hierarchy, (2) the question of whether money-information is a material flow, and (3) a method of identifying material flows in financial disclosure.
