In May 2014, the French research laboratory ISEOR (Socio-Economic Institut for Firms and Organizations) and the University of Saint Thomas co-sponsorred a second conference on the application of the Socio-Economic Approach to Management (SEAM) paradigm and methodology in the United States. SEAM is a scientifi c approach to consutlancy that focuses on uncovering the dysfunctions and hidden costs that exist in organizations, «hidden» in the sense that they are not captured by traditional accounting methods and fi nancial analyses...