First I am sorry for my english, I am from Québec and my English is not perfect!
I am new here and your subject took my attention since I fill a Budget and Finances roll in my organization and we are now thinking about a new way to present our Financial information and budgets.
We are thinking about budgets and accounting by Circles in a way knowing the costs (and revenues if there are) in each Circles. Our actual accounthing system definitely doesn't allow that without a lot of manual process but since we plan to change it next spring, we would like start thinking about what we could do with a brand new system. So I am interested to hear what is done in other Organizations, particularly about cost allocations by roles or Circles.
So I you are intested to share, I would like to hear where you are in your project now and if some organizations you work with use that kind of accouting and budget by Circles or roles?