Living systems applications

Concrete process analysis (CPA) and living systems process analysis (LSPA) are applied together in an examination of the information flows and matter-energy flows through the critical systems of a public service organization. Applying CPA, the specific monetary exchange values of the essential concrete flows-money-information markers, materials, and personnel-were identified in the accounts of the organization's general ledger. The values of concrete flows were attributed to the living systems theory (LSD defined critical subsystems of the organization. The critical systems of the organization had been identified by a previous LSPA study. Internal allocation variables were developed from the weighted averages of response performance/time and effort in the LSPA study. The results of the study were that CPA provided useful theoretical framework and methods for distinguishing accounting measurements from accounting interpretations, and for allocating the values of material-energy flows and personnel flows to an organization's LST-defined subsystems in a particular public service organization. The study also supports the assertion that public accounting reports may be used to estimate CPA variables and that those variables provide more explicit information on concrete processes than the typical generally-accepted accounting principles derived variables such as net income and earnings per share.