Common Accounts

Neighbours: AS-IS, common strategy, constraints

Table of Contents

Core values have a fund and flow aspect, and therefore are called fund values and flow values.

Fund Values

Fund values are related to the resources the stakeholder aspires to acquire, create (produce), exchange, possess, use and consume.

Flow Values

Flow values are related to the competitive process and the business and socio-cultural relationships in which the stakeholder participates.

Four common (shared) flow values are1:

  1. FL.1 Fairness (including respecting rights, complying with commercial law, the legal framework, domestic policy, EC and international obligations)
  2. FL.2 Honesty and openness
  3. FL.3 Efficiency and effectiveness
  4. FL.3 Professionalism

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