Abstract
The aim of this paper is to present a theoretical framework for the study of the internal coherence of social systems. Maintaining this internal coherence, in spite of continuous perturbations from its environment, is what we understand as the viability of the system. On the other hand, an effective organisation is one that preserves its viability and a system that permits the continuous measurement of this effectiveness is what we are naming as a social accounting system.
“As a net is made up of a series of ties, so everything in this world is connected by a series of ties. If anyone thinks that the mesh of a net is an independent, isolated thing, he is mistaken. It is called a net because it is made up of a series of interconnected meshes, and each mesh has its place and responsibility in relation to the other meshes” (Buddha).
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Argyris, C., and Schön, D., 1978, “Organizational Learning: A Theory of Action Perspective,” Addison-Wesley, Reading, Mass.
Ashby, R., 1964, “An Introduction to Cybernetics,” Methuen, London.
Beer, S., 1979, “The Heart of Enterprise,” John Wiley & Sons, Chichester.
Espejo, R., 1989, The viable system model revisited, in: “The Viable System Model: Interpretations and Applications of Stafford Beer’s VSM,” R. Espejo and R. Harnden, ed., John Wiley & Sons, Chichester.
Espejo, R., 1993, Management of complexity in problem solving, in “Organisational Fitness,” R. Espejo and M. Schwaninger, eds., Campus Verlag, Frankfurt.
Espejo, R., 1994, What is systemic thinking?, System Dynamics Review. 10: 199.
Geyer, F. and Van der Zouwen, J., eds., 1986, “Sociocybernetic Paradoxes,” Sage, London.
Giddens, A., 1984, “The Constitution of Society,” Polity Press, Cambridge.
Maturana, H., and Varela, F., 1987, “The Tree of Knowledge: The Biological Roots of Human Understanding,” New Science Library, Boston.
Varela, F., 1979, “Principles of Biological Autonomy,” Elsevier, New York.
Von Foerster, H., 1979, Cybernetics of cybernetics, in: “Communications and Control in Society,” K. Krippendorff, ed., Gordon and Breach, New York.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 1995 Springer Science+Business Media New York
About this chapter
Cite this chapter
Reyes, A. (1995). A Theoretical Framework for the Development of a Social Accounting System. In: Ellis, K., Gregory, A., Mears-Young, B.R., Ragsdell, G. (eds) Critical Issues in Systems Theory and Practice. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-9883-8_23
Download citation
DOI: https://doi.org/10.1007/978-1-4757-9883-8_23
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4757-9885-2
Online ISBN: 978-1-4757-9883-8
eBook Packages: Springer Book Archive