Civilization began with the golden rule, and it can only succeed where kindness is practiced. Treat others the way you would want to be treated under the same circumstances. You have opportunities to do for others, what they are incapable of doing for themselves, and they have opportunities to do things for you that you are incapable of. There is a natural civilizing economic force generated by each act of kindness.
Civil behavior is easy to detect in small groups of people. Kindness is apparent as people work together to achieve the safety, the necessities, and the desires of others. Each person is special because they are easily noticed and treated well according to individual circumstances. The circumstances are noticed because they are in plain view. Each person can see what others are doing, and they can figure out ways that they can help them succeed. It is easy to see who is under served or under protected, and remedy poverty or injustice.
Civil behavior in larger groups is harder. People are not acquainted with most of the people in the group or the circumstances under which they may be forced to survive. It is more difficult to treat someone the way you would like to be treated, if you don’t know how they are being treated. You still have the opportunity to treat groups of people well, and your opportunity will be more effective if it is via a coalition of people who have the same desire. Institutions are formed to solve some of these problems.
Most of the afore mentioned institutions are structured as bureaucracies. Each bureaucracy has a god-like head, such as a president or CEO. Employees of the bureaucracy perform a mission while serving at the discretion of their leader. The leader is under immense pressure to cheat employees, cheat customers, and cheat investors. The company image hides unkind indiscretions, and an ethical cancer that attacks competence. CEO success and salary is determined by a board of directors who expects to get rich at public expense. Bureaucracy is an antinomic trap that strangles economic progress.
Opportunities to serve the impoverished, and those treated unjustly, go unnoticed both because they are not understood, and because bureaucratic structures eventually pay more attention to their own power than to their missions.
While institutions are formed to serve and protect their constituents. There comes a point, especially in the case of bureaucracies, were they fail in their mission, but they can not be dismantled because of the number of people who count on them for their livelihood. They are too big to fail for economic reasons, but they already failed their civil obligations. We need to take every opportunity stop poverty, injustice, and war. We expect our institutions to demonstrate how they are doing that. Accounting is not about money. It is about kind competent results, behavior.
Civil behavior requires that we serve and protect those who need service and protection. As people learn that legitimate institutions must account for both their kindness and their competence, we will apply the, “Golden Rule,” with our institutions. Our civil responsibility is to use our institutions to extend our vision and our reach. Doing nothing is a vote for injustice. Poverty, injustice, and war can only exist if we allow them to exist.
Many of our institutions are thought of as being too big to fail. They produce and employ people who would endure great harm if they cease to exist, but the cost for that production and employment is disproportionate to the benefits received,
KC accounting will solve these problems. KC accounting is behavioral accounting. Like a bird dog it sniffs out unkindness and incompetence. It is often unnecessary to shut down an entire institution to infinitely improve its cost to benefit ratio.
KC accounting will dismantle the bureaucratic architecture that caused our institutions to lose their efficacy. People and peoples around the world will finally begin to see injustice and poverty fade and disappear. KC accounting accounts for the way we treat others, how they treat us, and how we all treat the environment that we leave the future.