@deKokPieter or others (or just one of his interns; grad work?) may have to help me out with yet another crazy (not (?)) idea of mine:
There was (is?) this great theoretic of accountancy called Starreveld, with his value cycle typology for, literally, every kind of industry and on close reading, even sub-industry. Given that we live in times of information processing factories, how would they fit the model or how would we have to read / translate / interpret the model to ‘work’ in today’s day and age?
Since the information processing industry, being almost all of the world’s service industries including (almost) all public sector organisations, works in an extremely devolved form of hyper-mass-single-piece production including storage, and how do we translate e.g. stock type and count to ‘information’ and ‘data point’?
If we take this approach, i.e., from both sides, being from the current industry operation side to Starreveld and the other way around, do we have a complete mapping and what do we learn for control and audit ..?