A grain of sand can achieve little or nothing by itself, but in conjunction with many other grains it can be used to build dams, erect houses, and construct highways; so it is with ideas. Without the active support of members of the accounting profession concerned about doing more for their clients, the concepts underlying CBA and TARI, described in this book, would have remained just an idea.
I acknowledge in particular:
The original group of 17 who came together at St John’s College, University of Queensland, and who opened up their practices to permit access to their clients.
My computer partner, Trevor Watters, a member of that original group and an accountant turned software guru, whose unique skills made the development ...