A values centred map of Accounting

Many years ago I completed a doctorate on what I thought of as the social anthropology of accounting. Diagrammatic outlines of the main ideas were published in 1979 as a chapter in a book, ‘Design and implementation of computer-based information systems’ by Norbert Szyperski and Erwin Grochla. The chapter was, ‘High Level Languages- A Basis for Participative Design’. It sank without a trace. Now, however, it deserves another glance, if you can find it. I bought into Cardano in 2017 because of its values centred message, its sympathy for the unbanked and unrepresented. But also because I have hoped that the very general, values centered map of accounting I devised so long ago might find a sympathetic reception within our community.


Hi @OddPod! Welcome to the Cardano community and the Forum. :wave:

Interesting to read why you got interested in Cardano and I think you’ll find many likeminded individuals here! Feel free to post more about your doctorate subject in the Forum as I’m sure others here would enjoy reading more


The reprint of my article may be difficult for you to access. I will do some google searches to see if I can find an easier way for you to see it. It may take me a day or so. Hope I succeed! Thanks for responding you have given me encouragement.


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hey @OddPod this sounds quite neat, is it akin to approaches like those of the likes of Ted Nelson?

i’ve been working on something that’s quite high level in it’s implementation, so i’m quite keen to hear more…

this is the closest i’ve got… https://www.researchgate.net/publication/300240212_High_Level_Languages-A_Basis_for_Participative_Design

I did this doctoral thesis MANY years ago. Only found Cardano in November 2017 and quickly decided to buy into it. Now waiting for it to be better understood and recognised, which might take a while. In the thesis I began with the role of accountants and their supporting staff. Then I figured they had to share a kind of map of the overall territory of accounting. I found an abstract way of characterising this map. It had a stable, enduring centre with values like honesty, trustworthiness and accuracy. Then there was an intermediate layer and an outer layer of massive detail that varied to represent any particular financial system. The further out from the centre you went, the more changeable and variable things became. Nearer the centre change was les frequent but more catastrophic when it occurred. So if you were aware of the deep overall nature of the map, and you knew where you were in it, then you had fruitful insights into the behaviour of its participants. Consider, for instance, the effect of deficient moral values at the centre. You could predict their outward propagation and compost heap like disintegration further out, in the more peripheral layers.

Well, when I encountered crypto, I found active compost heaps galore!

Cardano seemed to me to have admirable values at its core. Its difficulties were with execution and these seemed able to be remedied. Sufficient just needs to be delivered soon enough to build faith and then belief that an effective path forward has been found.

The ability to self-repair identifies a living organism, as opposed to the passive disintegration of the ordinary decomposition of the dead. With the Cardano ecosystem I see clear evidence of effective self-repair while maintaining unity. I believe these, and not price, are the critical indicators.