A six-part series
The Scribe Principle
Accounting was always meant to be the record-keeper of what happened, not the sole arbiter of what should have happened.
2 of 6 parts published
The idea
In many organizations, accounting drifts quietly from recording what happened to deciding what should have happened. A transaction gets recoded without a conversation. It feels like accuracy. Over time it erodes trust on both sides, and the same problems keep coming back.
The Scribe Principle is the alternative: a relationship between accounting and the rest of the organization built on teaching, trust and verification instead of silent correction.
“It’s not really about the process. It’s about trust.”
Read the series
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Part 1
Who Owns the Number?
A controller who quietly fixed other people's coding, and what happened when the silent fixes stopped. The story that names the series.
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Part 2
The Liability of Inheritance
Shared Authorship
A budget owner who never built their own budget isn't being held accountable — they're being monitored against a number they had no hand in creating. Why ownership has to start at authorship, not at variance explanation, and what changes when it does.
4 more parts are on the way, one every other week. Follow Cas on LinkedIn to catch each new part.
Have you seen this where you work?
If you’ve sat on either side of this, the one making the quick fix or the one whose numbers never quite added up, I’d like to hear about it.