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).
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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
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DOI: https://doi.org/10.1007/978-1-4757-9883-8_23
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