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Burgess Manuscript
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TrueValueMetrics
Making Management Work
Chapter Navigation
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This is about 'content'. Much of the writing was done a long time ago and needs updating to be relevant in the current context. This is the most 'up-to-date' navigation to the latest version of the draft material.
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Chapter 1. Where We Are! How and Why?
Broad brush ... subject to criticism. [Box: Good People Doing Amazing
Work]. The relief and development sector. Documented failure. Poverty a
bigger killer than terrorism. Where did it all go wrong? The problem of war,
violence and terrorism. The problem of poverty and hunger. The problem of
disease and premature death. The problem of education. So much
intolerance. Wealth creation.
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Chapter 1
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Chapter 2. Who Cares?
Nobody. Except the poor. Maybe it would be smart to care. An emerging
community of anti-north activists. And worse. Also a “north” community of
advocates for reform.
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Chapter 2
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Chapter 3. Poor Performance. How and Why?
Getting beyond mere description. How? Why? Something ... actually many things are clearly wrong.
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Chapter 3
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Chapter 4. So Many Things Are Wrong
Hundreds of issues. My first visit to Africa. [Box: My first visit to Africa].
Bluntly put, everything is wrong. Connecting the dots. [Box: Learning
Experience]. People. Why is the infrastructure so run down? Why is water
such a problem? Why so much war and violence? Bloody guns: death,
refugees and IDPs. Refugees – war is the problem. [Box: Refugees – War is
the Problem]. Ghastly globalization. And the matter of intolerance. Making
sense of this chaos.
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Chapter 4
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Chapter 5. Value Destruction
Metric of Performance. What is performance measurement? Where
performance is measured. Value analysis.
Value Destroying Activities. Projects and programs. [Box: Value
Destroying Projects]. [Box: Value Destruction in South Sudan]. [Box: Shrimp
Project in Yemen (YAR)]. Foreign direct investment (FDI) Extractive
industries. [Box: Value Destruction in a Mining Enterprise]. Infrastructure
construction. Coffee, cocoa, tea, cashew, palm oil, etc., etc.. [Box: World
Bank's Rotten Projections]. Parastatals, FDI and Privatization. Trade.
Workshops and conferences. Research and studies. [Box: A Study of Studies
in Lesotho]. The academic community. [Box: Teaching Relief and
Development Methodology]. Valueless political rhetoric and press releases.
Value Destruction Aggravated with Debt. Debt is a result. Debt
cancellation, restructuring ... whatever. [Box: Minister in Namibia Had It
Right].
No Sustainability. Value destruction is unsustainable. Environmental
sustainability. Sustainability of the community. Organizational sustainability.
Project sustainability. National sustainability.
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Chapter 5
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Chapter 6. Organization – Deadly Dysfunction
A Dangerous Situation. Reducing expectation of life. [Box: Too Much
Death]. Organizational performance. [Box: Dysfunctional Organizations].
Dysfunctional process. [Box: What Dysfunction Looks Like].
Relief and Development Organizations. The relief and development
sector. [Box: Improving Relief and Development Performance]. Disastrous
decision making processes. [Box: Value Destruction in South Sudan]. Too
much planning. Learning organizations and institutional memory.
Projects and Programs. The project and the project cycle. [Box: My
Experience with World Bank Projects]. People in the project structure.
Whatever happened to the “multiplier effect”? Project complexity. [Box: The
Education Sector in Brazil]. Projects are sometimes not planned right. [Box
Shrimp Project in Yemen (YAR) – Project Preparation was Wrong].
Development Investment. Excessive unproductive investment. [Box: The
Fisheries Sector in Burma]. Waste in investment. [Box: Tarmac Roads in
Equatoria, Sudan].
Scale and Complexity. Economies or dis-economies of scale. [Box: Scale
in the Fishing Industry]. Complexity.
Large Scale Foreign Direct Investment. Value analysis ... value
destruction. Foreign direct investment (FDI). Diamonds [Box: Blood
Diamonds]. Oil. [Box: Oil Poverty].
Globalization. Good for the “north”. [Box: Level Playing Field]. Subsidies
and unfair trade practices. [Box: Distortion arising from subsidies]. Market
economics. Development economics.
Military ... Relief and Development. Valuable core competence
Advocacy. Advocacy movements. Advocacy for relief and development
sector reform. [Box: Principles of Physics 1]. Advocacy for debt relief.
Advocacy for transparency. Letter writing. [Box: Bread for the World]
Relief versus Development. Two very different activities. Natural
disasters. And there are man-made disasters.
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Chapter 6
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Chapter 7. People – Disastrous Decisions
People are Central to Everything. People make the bad decisions. [Box:
I'm All Right, Jack]. Where do priorities come from? My job ... my career.
[Box: Disaster Relief]. People are not held accountable.
Obscene Greed and Cruelty. Who is taking responsibility. 21st Century
Robber Barons. People make war. People do violence.
Incompetence or Brilliance. Incompetent or brilliant, staff and experts.
[Box: Would You Believe This!]. Economic hit men. What happens to good
work? [Box: Liberia – Cooperatives and Other Organizations]. Bad work.
[Box: Fish meal in Malachal, Yemen PDRY].
People are Responsible for Corruption. There's a hole in the bucket.
Accountants are meant to control corruption. Very little of the funding gets
to beneficiaries. [Box: Shrimp Project in Yemen (YAR) – Substantial Corrupt
Benefits]. [Box: From Nigeria in the 1970s]. Bribery is profitable ... therefore
widespread. [Box: Brunei]. [Box: Corruption - Nigeria Since the 1970s].
Corruption is very well protected. [Box: Making Corrupt Money in Fisheries
in Burma].
Poor People ... Human Beings or Pawns. Every person should be
treated right. Economic migration. [Box: Escaping from Ethiopia]. Brain
drain. Human trafficking.
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Chapter 7
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Chapter 8. Management Information – Missing in Action
Lots of Data ... Not Much Information. Economic data, not accounting.
[Box: Ignorance is Bliss]. Why so much data compiled? And yet a paucity of
useful information. Accounting. [Box: Lots of Accounting ... and No
Information]. UNDP information going backwards. [Box:Why was the DCR
Discontinued]. OECD DAC Reporting. [Box: DAC Data Accuracy].
Reporting in the ODA world. [Box: Delayed Accounting is No Accounting].
Who wants good accounting? [Box: Management Account for UNDP]. Who
understands accounting? [Box: Shrimp Project in Yemen (YAR) – Accounting
not Understood].
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Chapter 8
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Chapter 9. Some Other Issues
Transparency and Accountability. Transparency. Who is to blame? A
system without accountability.
Media ... Telling a Story. Story telling not management information.
Media. Where is investigative journalism? Spin. [Box: PR versus Reality].
Technology. Where is reliable useful information to be found? [Box: Spin -
Impact of World Bank SAP in Ghana].
Oversight Absolutely Absent. Internal oversight. [Box: GAO]. Internal
audit. [Box: UN Internal Audit]. Audit. [Box: Oversight ... the Fannie Mae
Fiasco]. Monitoring and evaluation. Whistle blowers. Feedback and remedial
action. [Box: Global Fund]. [Box: Shrimp Project in Yemen (YAR) – No
Remedial Action]. We know ... but what on earth to do?
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Chapter 9
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SECTION 2:
A Way Forward ...
Evolutionary Solutions
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Chapter 10. Practical Framework for Success
A Pragmatic Approach. Small steps and different mindset. [Box: Water
Skiing ... Skiing Moguls]. There is no one best way. [Box: Getting Good
Results When There is Chaos]. Avoid impossible goals. [Box: Maginot Line].
Not an easy fix. [Box: An Easy Fix].
Elements of Strategy. What is the potential for performance improvement?
Existing organizations and their initiatives. Do the most with what is
available. [Box: Making the Most of What You Have]. Getting rid of
constraints. [Box: Removing Constraints]. Risk reduction. Strategic design.
Know more of local and indigenous knowledge. International knowledge. Get
the scale right. [Box: What is the Best Scale?]. Economic distortion. Do the
most with the least. [Box: A Study in New York City]. Ownership. Less
planning, more organization. Focus on community. [Box: Principles of
Physics 1]. Reform of big institutions.
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Chapter 10
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Chapter 11. Support What is Already There.
Support Existing Initiatives. What value analysis shows. [Box: Most
Efficient Operations]. Huge inventory of existing initiatives. What form
should support take? Incremental money. Appropriate gifts in kind. Help with
negotiating the operating environment. Help with relevant and appropriate
learning, Being friends.
A Host of Existing Initiatives. Tens of thousands of opportunities.
Orphans. Hospice care. Schools. Churches and faith based organizations.
Telecenters. Professional groups. [Box: Professionals in the “South”].
Universities. ODA organizations.
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Chapter 11
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Chapter 12. Management
Management ... the Process. Has almost universal application. [Table]
Get facts. Plan ... and budget. Organize and implement. Measure. Feedback.
Action.
Management ... the Function. Management is not administration.
[Table]. Management performance makes a difference. [Box: Management
Makes a Difference]. Procedures are a crutch. [Box: Procedures Get in the
Way]. Knowing is not enough. Make best use. [Box: Getting the Most for the
Least].
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Chapter 12
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Chapter 13. Get Facts
Get Facts. Before you plan ... get the facts. [Box: No Investment is
Sometimes the Right Answer].
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Chapter 13
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Chapter 14. Plan ... and Budget
Plan ... Some Strategic Elements. Getting facts is not planning. Planning
is an iterative exercise. [Box: To Plan, or Not to Plan?].
... and Budget Developing a budget. Revisions to plans and budgets.
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Chapter 14
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Chapter 15. Organize ... and Implement
Organize. Has almost universal application. People, knowledge and money.
Resources. People ... who need opportunities. Infrastructure. [Box: The
Challenge of Infrastructure]. Organization. Natural Resources. Knowledge.
Money. Constraints.
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Chapter 15
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Chapter 16. Measure
Make Measurements. Measure, collect data. Measure ... make it easy.
Distributed analysis. Organize the data. Communicate and consolidate the
data. Result of measurement.
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Chapter 16
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Chapter 17. Feedback ... and Make Improvements
Feedback. Feedback and adjustment. [Box Feedback and Control Theory].
[Box: Performance Reporting and Feedback]. [Box: Two Contrasting
Experiences]. [Box: Measure ... Feedback ...Action].
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Chapter 17
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Chapter 18. Financial Control
Accounting. The central core of financial control. Oversight and
accounting. [Box: Financial Control]. Making information accurate. Control
through measuring performance. Getting improvement that sticks. [Box:
Balloons and Wrenches]. Reporting to stakeholders. [Box: Less is More]. The
accounting foundation. [Box: Rules Versus Principles]. Transactions. Balance
sheet and operating statement. Purposes of financial and operational
reporting. Complete report sets. Reporting can have different formats. [Box:
Reports].
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Chapter 18
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Chapter 19. Management Information
Management Information. Without it, anything goes. [Box: Sports
Performance]. Key characteristic of management information. KISS. What
information is needed? Start by measuring and collecting data. [Box:
Measuring Performance]. Low cost. Improve the management information.
Performance Measurement. Accounting is a part. Performance -
resources in, value out. [Box: The Thermodynamic Idea of Efficiency].
Operating costs - activity costs - variances. Results and realized values. [Box:
Costs, Activities, Results and Value]. Integrating key items and accounting.
Different ways to compare performance. Time series. [Box: Shrimp Prices by
Month 1945 to Present]. Consistency - enabling comparisons. Budgets.
Management Accounting. Cost accounting. Standard cost accounting.
[Box: Improve Profits by Understanding Cost Behavior]. Cost centers and
profit centers. Value accounting.
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Chapter 19
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Chapter 20. Distributed Decisions
Letting Go. The best way to progress. Keeping track. Community.
Oversight.
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Chapter 20
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Chapter 21. Public Accountability
Accountability. What is it? Accountability to whom? Public accounting.
The accountancy profession.
A Public Accounting Utility. The main elements. Information. [Box:A
Database of Community Information]. A communications network. An
information storage capacity. A data mining or data analysis capacity. Users.
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Chapter 21
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Chapter 22. Ethics, Culture and Religion
Ethics ... Is it Right or Wrong? Is It Legal? Whatever happened to right
and wrong? Different systems of law. Corporate responsibility. [Box: The
Crime is “Getting Caught”].
Culture. The value of culture. Respect. Learn. Bottom line.
Religion. A power ... for what? [Box: Easter in Addis Ababa]. Religious
organizations and their communities.
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Chapter 22
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Chapter 23. Oversight
Absolutely Needed. No oversight is an abdication of responsibility.
Oversight is powerful. [Box: Management Information and Oversight
Works]. Implementing good oversight. The importance of timeliness. Audit
Printed on 10/19/06 at 6:00:15 PM
Revolutionary Change
is not an oversight tool. Monitoring and evaluation is not oversight. Keeping
good people honest and on the right track.
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Chapter 23
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Chapter 24. Issues that Constrain
Understanding Constraints. What a mess ... there are reasons. Trust.
Security, violence, terrorism. The migration problem. Drugs, sex, gambling
... making money. What else? [Box: What We are Teaching Children].
Productivity. Scale.
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Chapter 24
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Chapter 25. Trust
Lack of trust is a huge constraint. Impossible to trust something you
don't know. What is trust? Can rule of law substitute for trust? End to end
trust. Building trust. Wrecking trust. [Box: Revoking Irrevocable Letters of
Credit]. Deserving trust. Honesty. How to facilitate end-to-end trust. The
old confirming house. Misplaced trust. [Box: Where Did the Money Go?].
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Chapter 25
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Chapter 26. Security, Violence and Terror
Doing Something About Weapons. What a mess. Guns. [Box: Guns –
1975]. Landmines. Nuclear weapons ... mutually assured destruction. Gas –
biological weapons. The business of weapons. Making the community safe.
Who is funding everything? Friends everywhere. Safety of the Open Society.
[Box: Safety Through Communications]. Knowledge ... removing inequities.
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Chapter 26
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Chapter 27. Solving the Migration Problem
Immigration Has Become Unpopular. Foreigners ... immigrants are
unpopular. Economic migration. [Box: Escaping from Ethiopia]. Why
migrate? Fleeing violence. [Box: Refugees and IDPs]. Brain drain. Human
trafficking. Constraining migration. Bad solution. Good solution.
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Chapter 27
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Chapter 28. Drugs, Sex, Gambling, etc.
Big Businesses ... Making Money. With huge profits. Illegal drugs.
Prostitution. [Box: Bangkok 1992]. Gambling. Addiction. Tobacco. Alcohol.
Are there any lessons.
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Chapter 28
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Chapter 29. Emergency Rescue and Relief
Humanitarian Relief is Big Business. Relief is much bigger than
development. Rescue and relief versus development. Natural disasters. And
there are man-made disasters. Planning for emergency relief. [Box: Identify,
Budget, Do, Account]. Accounting and accountability. [Box: Tsunami
Accounting and Accountability]. How to do emergency relief better. How to
mitigate value destruction from disaster. Some disasters should never happen.
[Box: Madagascar]. [Box: Failed Food Security]. Military resources in disaster
situations. [Box: Military in Disaster Situations].
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Chapter 29
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Chapter 30 Sustainable Development
Sustainable Initiatives. What criteria to use? Multi-sector dynamics.
Planning with a community focus. [Box: The FAO Project in Shenge, Sierra
Leone]. Sustainable organizations. Removing critical constraints.
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Chapter 30
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Chapter 31. Money
Importance of Money. A critical resource. Keeping control of the
money. Knowing what is done with the money. Mobilizing money. Raising
money from official sources. Capital markets. Philanthropic sources of
money. Monetizing assistance in kind. Remittances. Using the Internet.
Investment clubs. [Box: Investment Clubs]. New mechanisms to access capital
markets. Private sector fundable programs.
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Chapter 31
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Chapter 32. Technology, Information and Networks
Technology ... the Enabler. Enabled by new technology. What an
opportunity. Moore's Law and missing productivity. Infrastructure.
Information ... the Value. The nature of information. Information media.
Information flows. The value of information.
Networks ... the Connections. The network effect. But it is better!
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Chapter 32
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Chapter 33. People
People ... Human Resource. Make people an asset. [Box: Rebuilding
Europe after World War II]. The world is full of good people. When good
people meet bad systems. Developing opportunity. Jobs ... gainful
employment. Workplace ethics. [Box: Workplace Safety]. People
organizations. Respect for different skills. [Box: When I Worked in an Open
Hearth Steel Shop]. Getting people organized - teamwork. [Box: Rebuilding a
Refugee Camp in Malawi]. People are the key engine for development. Look
for capability. [Box: People and Opportunity – Benin]. Functional expertise.
[Box: About Functions ... Professions]. How everyone can help ... a little bit.
[Box: Unwillingness to Stand Up and Be Counted]. How does this get
coordinated?
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Chapter 33
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Chapter 34. Community
Community is the Center of Everything. Where do people live?
Community is for ever. [Box: Okehampton, My Home Town]. Do powerful
people want community focus?
Development Strategy. Community centric programming. Community
focus is practical. [Box: Focal Point for Development – A Wrong Idea].
Getting to know about a community. [Box: Village People Know About Their
Communities]. Information. Good place for performance metrics. Collecting
community information. Metrics of community progress. Establishment of
trust.
Financing. Types of financing. Local financing. [Box: My Yei Experience in
South Sudan]. Community ... and the municipality. [Box: When New York
was in Financial Trouble].
Organizations in the Community. Governance. Religious organizations.
Business organizations. Self Help Groups (SHGs). Health Organizations.
Schools. Water committees.
Other Elements. Networking between communities. Informal and formal
linkages.
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Chapter 34
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Chapter 35. The Organization View – Part 1
Introduction
Introduction. The main vehicle for economic activity. Improving
organizational performance. Organizations in the “north”. Organizations in
the “south” Organizations that are in “north” and “south”. [Box: The Kuwait
Fund]. New organizations are needed. Virtual organizations, networks, etc.
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Chapter 35
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Chapter 36. The Organization View – Part 2
Official Organizations
Introduction – Official Organizations. What are the official
organizations?
Multilateral organizations. Need for reform. Power of PR. The United
Nations System. United Nations Development Programme (UNDP). [Box:
Impressions of UNDP]. The Breton Woods Institutions. The World Bank
Group. [Box. World Bank Cannot Change]. [Box: World Bank for Public
Finance]. The International Monetary Fund (IMF).
Governments in the “South”. Difficult if not impossible goals. [Box.
Nurses, Teachers ... Soldiers]. Central Banks. Ministry of Finance / Treasury
Department. [Box: My Experience in Barbados]. Government accounting
and budget control. Planning development at the national level. [Aid
Coordination ... The Quality of Projects]. Projections. Budget execution and
control. Project accounting. [Box:Project Accounting Outside the
Government System]. [Box: Single Treasury Account]. Audit.
Governments in the “North”. What does the public know? What the
public deserves to know. Bilateral aid agencies. Trade issues. Subsidies.
Policies and relief and development. International treaties.
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Chapter 36
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Chapter 37. The Organization View – Part 3
Private Sector
Private Sector. Make-up of the private sector
International NGOs. The backbone of “north” intervention. [Box: What
Donors Want]. Information about “north” NGOs is limited. [Box: What
Determines? Performance or Policy]. Making “north” NGOs more effective.
Mobilizing what “north” NGOs know. [Box: Changing the Mindset]. Big
“north” NGOs with short reach. Small “north” NGOs.
“South” NGOs. Many entities ... but how much potential? Community
organizations. Registered NGOs. Information about “south” NGOs. Some
“south” NGOs are liked to “north” NGOs. Briefcase NGOs. Conference
Centric NGOs.
Public Multinational Corporations. About stockholder value and profit
above all else. [Box: BP ... Beyond Petroleum]. Associations of big
corporations. Corporate social responsibility.
Private Multinational Corporations. Some big companies, and growing.
[Box: Caisse Noire]. Smaller closely held companies.
The “South's” Enterprise Sector. Social entrepreneurs. Cooperatives.
Public Private Partnership (PPP) [Box: Public Private Partnership in New
York]. Informal sector.
Academic Institutions. Academic institutions in the “north”. Academic
institutions in the “south”. Cooperation.
Professional Firms and Organizations. A critical part of society. In the
“south”. Mobilizing the accountancy profession. The legal profession.
Banking and Finance Organizations. Microfinance organizations.
Investment clubs. Community finance. Community currency organizations.
Networks. Unlimited potential. [Box: Clubs and Networks]. Network for
knowledge sharing. Network for getting data inputs. The value of network.
[Box: The Value Potential of Networks].
Advocacy Groups. Advocacy for relief and development sector reform.
[Box: Principles of Physics 1]. Advocacy for debt relief. Advocacy for
transparency. Letter writing ... and more. [Box: Bread for the World]. [Box:
Principles of Physics 2].
Other Structures. New structures are needed. Community Development
Finance Organizations. Universal Public Accounting Consortium.
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Chapter 37
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Chapter 38. Improving Projects and Programs
Projects. A critically important modality for implementation. The project
cycle can be tweaked. Oversight and measurement. Mitigating shortcomings
of the project cycle. Terminate non performing projects. Build on success.
[Box: Replication of Success ... or Failure]. Oversight of the development
project portfolio. [Box: Analysis of a Development Portfolio]. Project
accounting and accountability. Project financing. Action plan to improve
project performance.
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Chapter 38
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Chapter 39. The Sectors
Sectors. Hundreds of sectors. Multi-sector linkage. [Box: The Power of the
Telephone]. Sector expertise. Sectors [Table – Sector Overview].
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Chapter 39
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Chapter 40. More on Sectors
More ... But Still Not Much. Introduction. Academic sector. Agriculture
sector. Banking and finance sector. Construction. Education sector.
Employment or jobs. [Box: Productivity]. Energy sector. Enterprise sector.
Fisheries sector. Governance and administration. [Box: Costs for a Legal and
Justice System]. Health sector. Infrastructure sector. International trade
sector. [Box: Where is Ghanaian Chocolate]. Legal and justice. Luxury
sector. Manufacturing. [Box: My Experience in Madagascar]. Military and
security sector. [Box: Worry About the Power of a Big Army]. Mining sector.
Natural Resources. Productive sector. Professional sector. Public sector,
private sector. Relief and development sector. Retail sector. Social sectors.
Tourism sector. [Box: From London to Cape Town]. [Box: From Berbera on
the Red Sea to Addis Ababa]. Transport. Wholesale sector. [Box: Wal-Mart].
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Chapter 40
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Chapter 41. What Success Will Look Like
It is personal ... it is what you make it. My community is a better place. Less
of war and violence. Less of human rights abuses. Less of poverty. Less of
hunger. Less of strength and anger. Add it all up.
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