While the merits of Concept Zero are compelling, it seems to me that if we continue to approach public policy and public administration as accountants, we will continue to miss the point of public policy, the public will become increasingly dissatisfied with government and factionalized ideologically,  and our number problems will continue to escalate. I refer you to the work of Dr Zoe Radnor, whose work explores how continuous improvement and respect for people was originally, needs to be, and must remain the guiding philosophy of government. A focus on the knowledge and needs of the people who deliver public services, and the needs of those who receive public services can align and rationalize purposeful spending, which are the goals of accounting-based government, but not the goals of the public sector  nor the common good. Consider also the Management Accountability Framework of the Canadian Federal government (see https://www.canada.ca/en/treasury-board-secretariat/services/management-accountability-framework/assessment-process.html), a substantial and successful effort to bridge careful public spending with appropriate public services, which resulted in significant debt reduction and a balanced budget in a few short years. I hope this is helpful.