Using the Viable Systems Model to Structure a System Dynamics Mapping and Modeling Project for the Australian Taxation Office

This paper is a case study of a major System Dynamics (SD) intervention in policy design in the Australian Taxation Office. The project, which lasted two years, tested a number of hypotheses regarding the application of Stafford Beer's Viable Systems Model (VSM) to the structure and process of the project. The paper reports that the success of the VSM within the ATO was qualified by political changes in the external environment.