The Accounting Profession will no doubt continue to exist under the Work-Standard, albeit under a different set of circumstances. That was the original conclusion presented at the end of the First Edition of Work-Standard Accounting Practices. It continues to remain valid, even as the Conclusion Entry of this Second Edition is inclined to posit another. While the Economic Planner will still assume Command Responsibility over their “retinue of Accountants,” the concept of Bookkeeper will undergo a radical transformation. It is perhaps fitting that the Delegate, insofar as their role is to govern the workspace in the interests of the rank-and-file Vocational Civil Servants, should assume certain aspects of a Bookkeeper.
Under a functioning Council Democracy, a series of constitutional and legal precedents have and will continue to be made by having the Delegate become the Bookkeeper of the Economic Planner and their retinue of Accountants. In essence, the roles of Bookkeeper and Delegate will become increasingly intertwined as Council Democracy becomes an institutionalized formality in the workspaces of every Enterprise throughout the Nation. What this means is that practically everyone in the workspace will be able to participate in the accounting period in one form or another. After all, everyone who is employed at the Enterprise will be able to run for the office of the Delegate and act in the interests of that Enterprise inside the Economic Chambers of the Municipal, Regional and/or Central Governments.
The challenge then is how to properly flesh out the concepts outlined in the First Edition for the purposes of realizing those precedents. What Command-Obedience Account Bookkeeping needed at this point is two-fold. First, there needed to be a greater emphasis on further distinguishing it from Double-Entry Account Bookkeeping. Second, ways of addressing certain ambiguities left by the First Edition had to be tackled with the creation of additional Entries.
Given that the Economic Planner and the Accountants are the primary actors in the conduct of Mission-Type Economic Planning (MTEP), it becomes inevitable that they will be held accountable to both State and Totality in their coinciding conduct of Command-Obedience Account Bookkeeping. The Central Planners and the State Commissariats exert transparency from above, whereas the Vocational Civil Servants and the Delegate will do the same from below. The result is the ability to determine the Values of Arbeit and the Prices for Geld. Not just for when Arbeit gets converted into Geld vis-à-vis the LER and LERE, but also determining the worth of finished goods and services at the Tournament of the VCS Economy.
The political models for how those precedents would assume their proper forms were already discussed in Section One Entries of The Third Place. The specific forms that could occur can be found therein. Everything discussed throughout this Treatise can be best understood as the quantification of what has up until recently been purely qualitative.
But there is a subtle implication with Council Democracy assisting in a democratization of the Accounting Profession. Aside from the Delegate assuming the characteristics of a Bookkeeper, the importance of expanding and further refining the Work-Standard’s accounting system will never cease. As new forms Arbeit and Geld and new possibilities are being considered or reconsidered, Command-Obedience Account Bookkeeping is far from ideal. Compared to the rest of the Work-Standard, that is probably for the best because the numbers on their own do not signify much. Only when they are given contextual meanings do they start to bear some significance to whoever is reading them within various financial statements.
It should be noted that the dual-purpose roles of the Delegate, so long as it exhibits the characteristics of a Bookkeeper, will not diminish in the Digital Realm. On the contrary, their importance is bound to increase exponentially as the concept of a National Intranet becomes feasible for the purposes of facilitating Digital Arbeit and Digital Geld. Thus, the sort of accounting software program, which will be widely distributed as freeware on the National Intranet, should be made accessible to everyone who gets elected as the Delegate of any Enterprise in the Nation. This accounting software should enable the Delegate to not only be in sync with the Economic Planner and their retinue of Accountants, but also be able to relay information on the Statement of Self-Reciprocation for the purposes of compiling the Financial Ledger. The Financial Ledger will continue to include the Balance Sheet, Income Statement, and Workflow Statement as stipulated in the First Edition of this Treatise.
The accounting software on its own is by far a single aspect of the emerging Digital Realm that has been alluded to within discussions of the LERE Process, Digital Arbeit and Digital Geld, and the National Intranet in particular. Apart from what was discussed earlier in Section Three, the accounting software that will be intended for everyday applications of Command-Obedience Account Bookkeeping has to serve as a more convenient way of assembling and disseminating critical financial reports gauging the overall vitality of different Enterprises. The information needs to be readily available to the State Commissariats, the Kontore, the Central Planners, Central Bank, and the State Council. In other words, everything that the Delegate relays to the Economic Planner and Accountants should be identical to those disclosed to the Investors and Vocational Civil Servants. If there is evidence to suspect that there are certain discrepancies and oddities, that is when the Inspector gets sent to verify the information being disseminated. That information needs to be made widely available to those who need to know.
Such an endeavor is not feasible in the present conception of the Digital Realm, the World Wide Web (WWW), however. In addition to the usual concerns of fraud, theft and sabotage posed by cybercriminals and cyberterrorists, there is also the fear of mass surveillance by Parliaments aligned with the Empire of Liberty. The information is at risk of being intercepted and exploited by the Liberal Capitalists, who may use that information to further their own interests if made readily available on the WWW. Due to the inherent nature of the Work-Standard, it would be best that the State, Totality and Self relying on it be protected from hostile intrusions from foreign governments and their intelligence services. The first logical step in protecting the information disseminated by the Delegates-as-Bookkeepers through the accounting software is to allow that information to flow within the digital borders of the Nation. The implementation of the accounting software will concur with the formal establishment of the National Intranet by the State.
Categories: Compendium, Work-Standard Accounting Practices
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