New Finance –
Rethinking the Economy
New Finance offers a fresh perspective on numbers, decision-making, and economic management. Rooted in the real-world practice of self-organized, purpose-driven organizations, this approach provides a systemically informed alternative to traditional controlling.
Instead of rigid budgets and KPI obsession: it’s about understanding, ownership, and impact.
About
New Finance
What is New Finance?
New Finance is a framework for modern, purpose-driven financial processes in organizations. The approach aligns economic management with self-organization, social responsibility, and the dynamics of a complex world.
Instead of rigid budgets and backward-looking metrics, it focuses on observing flows of performance: What are we actually achieving? Where is value being created? What does success mean for us?
New Finance sees organizations as living systems, replacing the classic controlling mindset with a perspective grounded in feedback, accountability, and continuous learning.
What does it look like in practice?
In practice, New Finance introduces new ways of thinking and working for teams, circles, and entire organizations. Instead of centralized control, we establish decentralized roles—like the “circle economist”—who enable well-informed financial decisions at the operational level.
Through new routines, transparent data, and the involvement of everyone, clarity and ownership emerge—without number blindness or budget bureaucracy. Rather than being controlled from the outside, teams develop an internal, financially literate mindset.
New Finance doesn’t just impact the finance function—it transforms whole organizational logic: how things are planned, decided, and owned. The result: greater impact, more trust, and a closer connection to reality.
The Seven Core Methods of New Finance
1. The Circle Economist Role
Anchors financial knowledge and decision-making power in a decentralized way across the organization.
2. Value Creation Accounting
Measures success through flows of performance rather than cost centers.
3. System-Environment Reflection
Systematically observes interactions with relevant external and internal environments.
4. Economic Loop
Clearly separates observation, evaluation, and action.
5. Economic Decision-Making
Integrates head, gut, and contextual knowledge to enable sound decisions.
6. Relative Goals
Approaches success contextually and dynamically.
7. Economic Weather Forecast
Builds future scenarios through foresight and scenario planning rather than fixed plans.
Our Offerings
Organization-Wide Implementation of Systemic Controlling Approaches
What gets measured matters—but what truly counts often gets overlooked. We work with you to develop a controlling system that makes impact visible—economically, ecologically, and socially.
Process Integration
New management logics don’t need isolated islands—they need integrated systems. We help you embed systemic controlling approaches into your existing processes and IT landscape.
Value Creation Accounting (VCA) is the core tool of New Finance. It replaces traditional contribution margin accounting with a system that makes value creation visible as a collective process.
Rather than talking about “costs,” we look at prices for services, income for people, and debt relief instead of profit. Language makes the difference.
Value Creation Accounting shows how much value is generated inside an organization—through individual contribution, collaboration, and trust. It makes transparent where value is created and where interventions can be most effective. And it lays the foundation for a financial culture built on cooperation rather than control.
Whether it’s one-on-one coaching, organization-wide implementation, or peer-level sparring, we support organizations in establishing New Finance as both a mindset and a practice.
New things are constantly emerging at TheDive.
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New things are constantly emerging at TheDive.
With our newsletter, you’ll stay up to date.