In conventional management, or indeed 
financial, accounting terms than for Johnson and Broms [1], what gets destroyed in typical management accounting is the web of relationships that determines the character of the enterprise, its capabilities, and its capacity to learn and grow. Systems theory includes and respects the principles embedded in the relationships of Nature and these needs to be included and embodied in any work by any means.

First Natural Principle: Interdependence: Interdependent natural systems interact with each other through a web of relationships that connects everything in the universe: “relationship” expresses the essential nature of reality. During the period of the Industrial Revolution, it became apparent the need to establish primary relationships between numbers was important and as a result, the evolution was to become the practice and profession of management accounting was born.  

Second Natural Principle: Self-Organization: Creative energy continually, spontaneously materializes in self-organizing forms striving to maintain their unique local self-identity. Living systems reflect the self-actualization, or unique embodiment, of creative potential in material form. As such, the very dynamic of the “How” of developing accounting becomes a prime driver of any evolution without which a system stagnates, declines, and or disappears.  

Third Natural Principle: Diversity: Diversity results from the continual interaction of unique identities always relating to one another, as befits our “Integral Ecology”. From those interactions have evolved a rich variety of, for us newly global, forms. Increasingly these three principles must provide the basis for management by means, for Johnson, and Means of Integral Development, for ourselves.

Fourth Natural Principle: serves to integrate all of the above, in a macroeconomic context, and a new form of Community Building for the enterprise. This integrative dynamic, for us, is key for any organisation to flourish, as in nature, and become Sustainable, now with a big “S” and truly deliver on the SDG for the world and its humanity. 

The British scientist and environmentalist James Lovelock called the world “Gaia”[2], evoking the spirit of the ancient Greek goddess of the Earth. Humanity, as being part, not separate from nature, is dependent, for its very survival on healthy natural ecosystems. As we all should know, the Earth can live without humanity, but humanity cannot live without the Earth.

The Means of Integral Development are made up of the 4-worldwide dynamics as follows:

Mother Nature (Our Integral South). Through a grounding in local community and learning, embodying the 4-C’s and CARE.

Moral Narrative (Our Integral East). Forming an Integral Ecology whilst developing a Moral narrative, as a Transformation Journey, grounded locally in the community, emerging locally-globally.

Scientific Model (Our Integral North). Building newly globally now via a “southern” and locally inspired and directed Research Academy, centered and integrated via community building, navigated via Integral Ecology (society building).

Oikonomic Measures: (Our Integral Laboratory), transforming marketing into Community Building, HR into Consciously Evolution, Operations into Knowledge Creation, and ultimately Finance into Newly Global Sustainable Development.