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THE CRISIS OF SYSTEMIC FAILURE
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WHAT IS WRONG?
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Huge missed opportunities
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Past expectations
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Is this the future?
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Systemic dysfunction
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Wrong modes of interaction
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Wrong way information flows
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Inaccessible data
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Complex chaotic world
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Decline of professionalism
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DYSFUNCTIONAL ANALYSIS
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Fund flow accountability
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Value destruction
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Negative multiplier
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Where do benefits emerge
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External funding ... external benefit
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Big projects with high risk and low return
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Planning performance disconnect
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2-1 ACCOUNTING'S KEY CONCEPTS
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SOME CONCEPTS ABOUT ANALYSIS
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WHAT IS COMMUNITY ACCOUNTANCY
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A fusion of several disciplines
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Why community accounting's
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Community is the starting point
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How does community accountancy work
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Community accounts
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The base case
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Value creation and value destruction
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External intervention creating and destroying value
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Using balance sheet to understand progress
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Using activity information
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Standards and activity information
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Community progress
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Community Accountancy - Wealth Transfer
DBpdfs/comacc/TAN_CAS_003_05_WealthTransfer_080731.pdf
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| Open PDF
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COMMUNITY IS THE STARTING POINT
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WHAT SORT OF STRUCTURE MIGHT EMERGE
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2-4 ABOUT DATA AND DATAFLOWS
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DATA FOR COMMUNITY ACCOUNTING
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CHARACTERISTICS OF GOOD DATA
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DATA ACCESS – EASY ACCESS
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3-1 COST ACCOUNTING - ANALYTICAL ACCOUNTING
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Balance sheet and time series
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3-2 COST, PRICE AND VALUE
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COST, PRICE, VALUE BASICS
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3-3 STANDARDS AND VARIANCES
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STANDARD VARIANCE COMPARISON
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MANY VIEWS OF SUSTAINABILITY
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COMMUNITY VALUE SUSTAINABILITY
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ENVIRONMENTAL SUSTAINABILITY
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SUSTAINABLE SOCIETY STRATEGY
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4 ... PRACTICE – GETTING STARTED
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MALARIA
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6 ... COMMUNITY ACCOUNTANCY APPLICATIONS ... 6-1 MALARIA
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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MICROFINANCE
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6 ... COMMUNITY ACCOUNTANCY APPLICATIONS ... 6-2 MICROFINANCE
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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Microcredit
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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Money center banking and finance institutions
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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Global manufacturing and engineering
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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Official relief and development organizations
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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International NGOs
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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Community based NGOs
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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University based research institutions
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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Other research institutions
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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Community based businesses
TAN_CAS_000_Contents_080731.odt 2 Printed on Aug 3, 2008 at 01:13 AM
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PREFACE
1 ... SOCIETY'S SYSTEMIC FAILURE
2 ... PRINCIPLES
2-1 ACCOUNTING'S KEY CONCEPTS
TOP FEW KEY CONCEPTS
OTHER KEY CONCEPTS
SOME CONCEPTS ABOUT ANALYSIS
2-2 COMMUNITY FOCUS
2-3 FUNCTIONAL STRUCTURE
2-4 ABOUT DATA AND DATAFLOWS
3 ... ANALYSIS
3-1 COST ACCOUNTING
3-2 COST, PRICE AND VALUE
COST, PRICE, VALUE BASICS
COST
PRICE
VALUE
PRODUCTIVITY
PROFIT
VALUE ADDING
IMPACT ON SOCIETY
HOW PRICE IMPACTS COMMUNITY
VALUE REMOVAL USING THE VALUE CHAIN
SUSTAINABILITY
3-3 STANDARDS AND VARIANCES
STANDARD VARIANCE COMPARISON
STANDARDS
STANDARD ACTUAL COMPARISON
STANDARDS TO SIMPLIFY COMPLEX COSTING
VALIDATION
3-3 VALUE CHAIN /
MANY VARIANTS /
HOW VALUE CHAIN WORKS /
WITHIN THE COMMUNITY /
FROM FARM TO CONSUMER /
FROM GROUND TO CONSUMER /
PRODUCT LIFE CYCLE /
PROJECT VALUE CHAIN /
3-3 SUSTAINABILITY
3-3 SPATIAL COMPARISONS
WHY SPATIAL COMPARISON
COMPARING DATA FROM DIFFERENT PLACES
3-3 TIME COMPARISONS
WHY COMPARISON OVER TIME
TIME SERIES ANALYSIS
4 ... PRACTICE – GETTING STARTED
4-1 COMMUNITY
4-2 LOCAL NGO
4-3 INTERNATIONAL NGO
4-4 LOCAL BUSINESS
4-5 VALUE CHAIN ANALYSIS
4-6 ISSUE ANALYSIS
COMMUNITY
MALARIA
TAN_CAS_000_Contents_080731.odt 4
Printed on Aug 3, 2008 at 01:13 AM
5 ... COMMUNITY DATA
6 ... COMMUNITY ACCOUNTANCY APPLICATIONS
6-1 MALARIA
6-2 MICROFINANCE
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