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Date: 2024-05-21 Page is: DBtxt001.php txt00023846
TVM ARCHIVE
MULTIPLE LINKS THAT WERE ACTIVE AROUND 2006

SOME HISTORY OF THE DEVELOPMENT OF TVIA ... MULTI DIMENSION IMPACT ACCOUNTING


Original article:
Peter Burgess COMMENTARY

Peter Burgess

SOME HISTORY OF THE DEVELOPMENT OF TVIA
MULTI DIMENSION IMPACT ACCOUNTING
Go TOP
SOME HISTORY OF TVIA DEVELOPMENT
The current version (2017) of True Value Impact Accounting has emerged after many iterations of development. In 1975, more than 40 years ago Peter Burgess realized that conventional corporate financial accounting was not good enough to use as a source of data for decisions about development. Over the years many other issues with economic and financial measurement were identified including the idea that what was good for profit was good for the society. One of the core ideas was that place really matteblack and that we should focus more development analysis on the performance of place rather than on the performance of projects. Around 2005 the idea of Multi Dimension Impact Accounting (MDIA) emerged, a system for the measurement and reporting of impact on all the capitals band the modern complex world, The system tht emerged was designed to measure everything that really matters, embracing the powerful concepts of double entry accounting and applies them not only to money transactions but to everything important not transacted in money.

MULTI DIMENSION IMPACT ACCOUNTING (MDIA) Go TOP
Multi Dimension Impact Accounting (MDIA) is a system for the measurement and reporting of impact on all the capitals based on conventional accounting, but designed to suit the modern complex world in a way that is both simple, easy to understand, easy to use and powerful. The system is designed to measure everything that really matters. It embraces some of the powerful concepts of double entry accounting and applies them not only to money transactions but to everything important not transacted in money. Open list0300-MDIA

list0300-MDIA-161106
Open list0300-MDIA-161106
MDIA - AIR
Open list0300-MDIA-Air
Definitions
Open list0300-MDIA-Definitions
Human-Capital
Open list0300-MDIA-Human-Capital
Land
Open list0300-MDIA-Land
Man-Built-Structures-and-Systems
Open list0300-MDIA-Man-Built-Structures-and-Systems
Perspective-Organizations Open list0300-MDIA-Perspective-Organizations
Perspective-People
Open list0300-MDIA-Perspective-People
Perspective-Place
Open list0300-MDIA-Perspective-Place
Perspective-Process
Open list0300-MDIA-Perspective-Process
Perspective-Product
Open list0300-MDIA-Perspective-Product
Physical-Capital
Open list0300-MDIA-Physical-Capital
Social-Capital Open list0300-MDIA-Social-Capital
State-Progress-Performance
Open list0300-MDIA-State-Progress-Performance
.
PERSPECTIVES OF VALUE Go TOP
TEXT TO BE ADDED
Perspectives of Value
Open L0700-TVM-Perspectives-of-Value

Water
Open list0300-MDIA-Water
KEY PERFORMANCE INDICATORS for the TRIPLE BOTTOM LINE and more.
TVA or MDIA provide a comprehensive framework of metrics and key performance indicators that will enable the reporting of TRIPLE BOTTOM LINE performance to include quantification that is coherent and complete. Numbers will either support the stories or not, and thereby significantly improve accountability.
Open list0300-MDIA-KPI
MONITORING AND EVALUATION
A very weak way of trying to oversee the progress and performance of programs and projects for development assistance and humanitarian aid and widely used by organizations like the World Bank, the United Nations and bilateral aid agencies like USAID. Something much better is needed starting off with better basic accounting and management information.
///////////////////////////////////////////////////////////////////////////////////// Peter Burgess

Around 2002

About Tr-Ac-Net The Transparency and Accountability Network

Overview

Vision The Tr-Ac-Net vision is that power of knowledge should help the world use its resources and its technological capacity in ways that are equitable and do not impose on people's rights. There are enough people who want this, and there are the technical capabilities to make it happen.

Mission The Tr-Ac-Net mission is to facilitate improvement in the performance of relief and development by focus on the effectiveness of the use of funds, the use of resources to achieve community level progress and the use of technology to make management information for relief and development effective and universal

Who make up Tr-Ac-Net Tr-Ac-Net is a network of professional individuals and organizations committed to success in development. The goal is action more than advocacy, and a belief that good information can be a driver of change and improved decision making and operational performance. The organization has been slowly emerging over a period of several years and in 2005 has been establishing programs to turn ideas into practice. The professional network of Tr-Ac-Net is international with active members in North America, Europe, Africa, South Asia, Latin America

Who funds Tr-Ac-Net? Tr-Ac-Net has been funded by family and friends. Up to now the network and its professional tools have been developed through voluntary contribution of time and effort. Now the program has grown, new arrangements for financial and volunteer have been made. Tr-Ac-Net is cooperating with Ecologia Virtual Foundation (EVF) to expand the funding and support available to Tr-Ac-Net. Under this cooperation, EVF serves as a fiscal agent for Tr-Ac-Net in the USA and donations to EVF earmarked for Tr-Ac-Net are tax deductable.

Transparency and Accountability People know very little about economic fund flows, and where the money is going. There is now a lot of dialog about transparency and accountability (T&A) and it is good that T&A is now on the relief and development agenda. But the underlying changes needed to have better decision making and more relief and development performance have hardly started. Tr-Ac-Net has the goal of making T&A an effective integral part of the relief and development process so that donors and beneficiaries are well served.

Management Information The Tr-Ac-Net premise is that management information is central to good decision making for relief and development and the basis for socio-economic progress. Tr-Ac-Net wants to encourage very good accounting and management information and wants to change the mindset that more information is needed for better decisions. It is more of the right information and less of everything else.

Community Centric Sustainable Development (CCSD) Tr-Ac-Net puts the community as the central focus of relief and development. Performance is measured in the community, and aggregates development from the community level. Communities in the 'south' have a lot of knowledge, but have not made a lot of progress during the past several decades. Tr-Ac-Net has a philosopy and structure that makes CCSD an efficient way to utilize resources for relief and development progress.

Organizational Performance Tr-Ac-Net recognises some of the transparency and accountability issues are difficult for organizations and provides help in ways that respect the integrity or the organizational entity while also satisfying the need for better sharing of information. Tr-Ac-Net has an approach to Monitoring and Evaluation (M&E) that makes it more effective and less costly than traditional M&E. The Tr-Ac-Net approach uses analytical methods to give early warning about performance and active feedback to improve activities.

Resource Flow Transparency Tr-Ac-Net answers the question of what happens to funds that are disbursed for relief and development in all its forms. To the extent that the answer is that nobody knows, the information can be used to make decisions about allocation of scarce resources.

Database An Internet accessible database of key information about development is being implemented. It was started in its first phase at the end of 2003. The goal is to put all the information that is needed to understand development performance into an 'open access' system. The database content is designed to improve decision making, to help assess development performance and to make independent reliable management information for development easily available. The database is Internet accessible.

Wiki Database In its first phase the implementation was done using an open access Wiki. The ongoing development of the database is being phased to add functionality as the content matures. The database embraces the concept of open access. Everyone is welcome to use and contribute to the common pool of information. Information is only of management value when it is reliable. The content of the database is subject to validation by Tr-Ac-Net members.

Dialog about relief and development issues Sharing information that is already known is better than ignoring existing data and repeating mistakes. International socio-economic development is complex and there are thousands of issues. The database is host to a dialog about issues and ways in which problems can be addressed and solutions implemented.

Community information Community information is the foundation for metrics about relief and development. There is very little data about community performance that is easily accessible, yet it is community that has the most impact on an individual and a family's quality of life. Certainly the ORDA community has done studies and community development, but the associated metrics have never been established.

Activities In any community, there are a range of activities that go on all the time simply to sustain life and provide food, water, clothes and shelter for the family. In addition there are other activities that can be implemented to improve the quality of life and provide durable benefit for the community. Tr-Ac-Net aims to help bring critical activity metrics into consideration as part of management information about relief and development, and a way of managing relief and development resources.

Organizations Organizations have a set of metrics that are defined for reporting to the oversight authorities, and other metrics that are used internally to measure organizational performance. Broadly speaking, there is little measurement of the organizations use of resources and the related impact on relief and development performance. Tr-Ac-Net aims to help link the community level performance, with the activities and the organizations in a comprehensive systemic analysis framework.

Resource Mobilization Tr-Ac-Net is organized so that there is much more reliable information being compiled so that it is easily accessible about relief and development resource flows and the actual use of the resource. //THE FOLLOWING IS A PRIVATE COPY
Navigation within this webpage
TVA/MDIA
CORE
CONCEPTS
TVA
DOUBLE
ENTRY
STATE
PROCESS
and FLOW
STATE
PROGRESS
PERFORMANCE
COST
PRICE
and VALUE
QUANTIFICATION
MEASURES
STANDARD COSTS
STANDARD VALUES
SHADOW
PRICING
DATA
at the
CENTER
About
FEEDBACK
KPI (KEY
PERFORMANCE
INDICATORS
PERFORMANCE
OPERATING
STATEMENT
INCREMENTAL
CONTINUOUS
IMPROVEMENT
UNITS
of
ACCOUNT
Open L0700-CAPITAL-CAPITALS

Open L0700-DEFINITIONS

Open L070-DIALOG-TPB-AL

Open L070-DIALOG-TPB-AL-JK-OT

Open L070-DIALOG-TPB-JC-VZ-MP

Open L070-DIALOG-TPB-JK

Open L070-DIALOG-TPB-MR-TF

Open L070-LIFE-CYCLE-ANALYSIS

Open L070-LOGISTICS

Open L070-LOGISTICS

Open L070-QUALITY-STANDARDS

Open L0700-UA-UNITS-OF-ACCOUNT

BALANCE-SHEET
THE STATE OF THE REPORTING ENTITY
Open L0700-CC-BALANCE-SHEET
CAPITALS
MAINLY FINANCIAL CAPITAL, BUT INCREASINGLY SOCIAL AND NATURAL AS WELL
Open L0700-CC-CAPITALS
CONTINUOUS-IMPROVEMENT
A COMMON SENSE IDEA BEING FORMALIZED
Open L0700-CC-CONTINUOUS-IMPROVEMENT
TVM -v- CONVENTIONAL FINANCIAL ACCOUNTANCY (CFA)
HOW TVM IS SIMPLY A VERY ENHANCED VERSION OF CFA TVM uses concepts of CFA, but applied to ALL the Capitals and ALL the Actors and Activities
Open L0700-TVM-comparison-with-CFA
COST ACCOUNTING
MANAGEMENT TOOL THAT LINKS ENGINEERING AND DESIGN TO PERFORMANCE
Open L0700-MT-COST-ACCOUNTING
COST, PRICE & VALUE
ALL VERY DIFFERENT METRICS, BUT VERY FREQUENTLY CONFLATED
Open L0700-CC-COST-PRICE-VALUE
FEEDBACK & DATAFLOW
DATAFLOW DESIGN ENHANCES THE IMPACT DELIVEblack BY FEEDBACK
Open L0700-CC-FEEDBACK-DATAFLOW
FLOW, PROCESS & CHANGE in STATE
EVERY ACTIVITY HAS AN IMPACT ON ALL THE STATES, NOT JUST ONE
Open L0700-TVM-s-FLOW-PROCESS-CHANGEinSTATE
TVM-s-FLOW-PROCESS-CHANGEinSTATE-170529
AN OLDER VERSION OF THE PAGE
Open L0700-TVM-s-FLOW-PROCESS-CHANGEinSTATE-170529
MATERIALITY
ISSUES THAT HAVE A BIG IMPACT ON PERFORMANCE
Open L0700-CC-MATERIALITY
MANAGEMENT ACCOUNTING
A USE OF ACCOUNTING IN SUPPORT OF MANAGEMENT DECISIONS
Open L0700-MT-MNGT-ACCOUNTING
MONEY ACCOUNTING & VALUE ACCOUNTING
AN IMPORTANT ENHANCEMENT OF ACCOUNTING THAT INCORPORATES VALUE
Open L0700-CC-MONEY-ACTG-TO-VALUE-ACTG
PERSPECTIVES
RECOGNIZING THAT ACTIVITY LOOKS DIFFERENT DEPENDING ON POINT OF VIEW
Open L0700-CC-PERSPECTIVES
PRESENT-VALUE
A WAY FOR THE FUTURE TO BE NUMBEblack IN A COHERENT WAY
Open L0700-CC-PRESENT-VALUE
PROCESSES
AN ACTIVITY THAT HELPS CHANGE RAW MATERIALS INTO USEFUL PRODUCTS
Open L0700-CC-PROCESSES
PRODUCTS
THE RESULT OF PRODUCTION THAT IS USEFUL FOR CONSUMERS
Open L070-PD-PRODUCTS
PROFIT & LOSS ACCOUNT
AN ACCOUNTING SUMMARY OF THE ACTIVITIES OF THE ENTITY
Open L0700-CC-PROFIT-AND-LOSS-ACCOUNT
PROGRESS & PERFORMANCE
THE ESSENTIAL MEASURES FOR ASSESSING ACTIVITIES
Open L0700-CC-PROGRESS-PERFORMANCE
PURCHASING POWER PARITY (PPP)
A WAY TO BRING COMPARABILITY TO DIFFERENT ECONOMIC SETTINGS
Open L0700-CC-PPP
QUANTIFICATION
ESSENTIAL FOR EFFECTIVE MEASUREMENT AND MANANGEMENT
Open L0700-CC-QUANTIFICATION
REPORTING ENTITY
CORPORATE REPORTING IS OFTEN CONSTRAINED BY THE REPORTING ENVELOPE
Open L0700-CC-REPORTING-ENTITY
SHADOW PRICING
ENABLES ACCOUNTABILITY FOR MATTERS NOT USUALLY ACCOUNTED FOR
Open L0700-CC-Shadow-Pricing
STANDARD COST ACCOUNTING
A SIMPLIFICATION OF COST ACCOUNTING THAT ALSO MAKES IT MORE USEFUL
Open L0700-MA-STANDARD-COST-ACCOUNTING
STANDARD VALUE PROFILE
ENHANCEMENT OF STANDARD COST FOR ALL DIMENSIONS OF THE SYSTEM
Open L0700-SV-STANDARD-VALUE-PROFILE
UNITS OF ACCOUNT
MONEY WORKS FOR THE ECONOMY. BIT NOT FOR SOCIETY AND NATURE
Open L070-UA-UNITS-OF-ACCOUNT
Text, images, links that have been removed
This material will be edited and moved to better location or deleted
Open L0700-PL-000-TEMP-STUFF-180719




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