Seattle Method

Computability is the ability for a computer to perform work within a system . In order to make certain we are on the same page; we want to define several specific terms very clearly. A system is a set of elements, structures, connections, types, conditions, boundaries, observations, measurements, algorithms, and interaction patterns between the different parts and boundaries of the system which serves a specific purpose. A system is created by a group of stakeholders that have a shared understanding . Complexity is the degree or level to which a system’s elements, structures, conditions, observations, measurements, and behavior depends on interactions that may, or may not, be cleanly decomposed into it understandable independent parts. There tends to be three levels of complexity which have an impact on computability of a system: simple, complicated, and complex. Simple system (a.k.a. non-complex) : Predictable and deterministic. The system is “simple” or "non-complex" and ...

Both standardized forms and customized reports have their pros and cons and specific capabilities. Financial statements and financial reporting as practiced when using financial reporting frameworks (a.k.a. reporting schemes) such as United States Generally Accepted Accounting Principles ( US GAAP ), International Financial Reporting Standards ( IFRS ), Government Accounting Standards in the United States ( GAS ), International Public Sector Accounting Standards ( IPSAS ), and other such financial reporting frameworks are not "standardized forms". Rather, such financial reporting frameworks are intended to be, and should be, "customized reports". If a customized report type approach is used, "freeform" or uncontrolled report customizations simply will not work.  Rather a "controlled report model" approach must be used in order to keep reports created within the boundaries of a specified report model in order to facilitate both the flexibility ne...

A model is an intentional abstraction of reality: a simplified, structured way of describing a system so people can understand it, communicate about it, and solve problems together. It is not the real-world thing itself, but a useful approximation that captures the essential elements, relationships, and patterns of a subject domain.  A model is an abstraction of reality according to a certain conceptualization . Modeling is the process of organizing information for community use in the form of a model.  The model provides a framework for human communication about the subject domain, a mechanism for explaining conclusions about the subject domain, an a mechanism for managing varying viewpoints within the subject domain. A map is one of the clearest examples of a model. You might have heard the phrase, "The map is not the territory."  The map is not the actual territory, but a map can be quite useful in navigating a territory. A map includes just enough information about t...