#ISSS2016 Boulder

2764 “Qualitative accounting” is almost an oxymoron. The word ‘accounting’ includes the word ‘count’, and we cannot count qualities. More precisely, we cannot meaningfully add qualities to each other, a quality cannot be measured by a standard unit. Therefore, aggregating qualities for the purposes of accounting might sound like sleight of hand, or deceptive advertising. Fear not. The result will turn out to be quite robust, given a modicum of intelligence and sensitivity. The method is original and useful. The structure of the paper is given by the following sections: (1) an introduction to the topic, by looking at each word in the title, (2) we look at the UN mandate which will be used as an example to illustrate the method, (3) an explanation of the first part of method: working with the UN mandate, (4) the second part of the method: two orders of sensitivity used for reflection, and why this adds to the robustness of the method (5) broadening the conceptions underlying the method and lastly (6) uses of the method for policy. The following is the virtual address for some computer software that does the calculations for you, so that you can experiment with the parameters and indicators. The software was developed by Dolsy Smith http://gwdev-dsmith.wrlc.org:8083/gunas_test.html. The site is free to the public and is offered as an intellectual service.