Holonic Thinking

Accounting may actually be one of the earliest large-scale, operational implementations of holonic thinking, even though accountants never used the word holon.

Kurt Cagle's description and explanation of a holon has provided me with the words or even an entire language to discuss what I have been trying to describe about how accounting works. If you read, An Introduction to The Holonic Web, and you are an accountant and you think about it you will understand what I am saying.

Cagle is chair of the W3C Holon Graph Community Group. It will be very interesting to see what that group comes up with. They could come up with the technical architecture pieces which will be used to implement the next phase of accounting, reporting, audit, and analysis.

A financial statement is a formal semantic structure. That formal semantic structure, and all the other formal semantic structures, can be leveraged.  Accounting & Audit by Design (A&AD) Framework does just that using global open industry standards.




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