A Theoretical Framework for the Development of a Social Accounting System

  • Alfonso Reyes


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.


Organisational Complexity External Perturbation Operational Domain Internal Coherence Closed Network 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer Science+Business Media New York 1995

Authors and Affiliations

  • Alfonso Reyes
    • 1
  1. 1.Aston Business SchoolAston University Aston TriangleBirminghamUK

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