Eric Berne’s Transactional Analysis Theory: What It Is, Techniques and Examples 2025

To ensure accurate recording, the principles of debits and credits must be applied. This is a core component of double-entry accounting, which is a common accounting system used by many organizations. The Parent ego is the deeply rooted voice of authority that people think, feel and express in the way parents do towards their children.

Berne’s Three Ego States

If we constantly know everything better and with this behaviour burden our relationships with our fellow human beings, we do not make any progress. Our parent-ego is formed out of adopted patterns of behaviour, feelings and thoughts of our former caregivers. Rather, it makes a statement about how something is currently structured and how it can be developed further.

TA Consulting Services

This will enable you to see at a glance your ego state development. It is interesting to note that TA psychotherapy involves much work to update the Adult ego state with new information, and challenge the Child or Parent ego state ideas. The Adult ego state is about being spontaneous and aware, with a capacity for intimacy. The Adult is able to see people as they are, rather than what we project onto them. The Adult asks for information, rather than staying scared or making assumptions.

What is an Accounting Transaction?

Subsequently, rather than beating ourselves up for what we did or did not do, what tends to happen is we automatically start to give ourselves new permissions and take care of ourselves. The Child ego state is rooted in the past and plays back thoughts, feelings and behaviours that we experienced as a transaction analysis examples child. For example, if the boss calls us into his or her office, we may immediately get a churning in our stomach and wonder what we have done wrong.

Monetary Value of Transactions

Complementary transactions strengthen trust and cooperation between individuals. Eric Berne identified psychological “games” as recurring patterns of behavior with ulterior motives. This model directly impacts communication dynamics, shaping the tone of interactions and relationships.

• Look at these examples and ascertain which of the three ego states they represent (parent, adult, child), then check your answers underneath.
• Usually, the therapist and client create a contract detailing what they hope to achieve during therapy.
• Transactional Analysis can show you how you’ve already developed and areas in which you may have more potential.
• It offers a benchmark EBITDA multiple that can guide the pricing and valuation of a similar transaction your company is considering.
• This involves making entries in the appropriate accounts using a double-entry bookkeeping system.
• Thereafter, an analysis of the deal’s structure must be conducted.
• The first step of this process is identifying and isolating the financial events or transactions that impact the business.

Transactional Analysis (TA): Overview, Examples, and Effectiveness

On the surface, the message appears to come from the sender’s Adult state to the receiver’s Adult state, suggesting a straightforward, rational exchange. This mismatch creates tension or misunderstanding, which can be visualized in TA diagrams as arrows that cross rather than run parallel. A Critical Parent criticism met by an Adapted Child apology is still complementary because it follows the expected pattern, even if it’s unhelpful. These decisions create an unconscious life script—a mental blueprint that shapes how we live, relate, and respond to challenges. This dynamic is common in family interactions and often reflects both nurturing and controlling behaviors. The deep psychological work involved can be challenging for those not familiar with the theory.

Why Do People Behave in This Way?

• Assets represent the economic resources owned by a company that have measurable value and are expected to provide future benefits.
• Precedent Transaction Analysis is a valuation technique to determine the value of a company or a business by comparing it to the prices paid for companies in previous similar transactions in the industry.
• A positive stroke makes us feel good about ourselves, whereas a negative interaction causes the opposite effect.
• This ego has the ability to carefully think and take action based on available facts and data.
• On the surface, the message appears to come from the sender’s Adult state to the receiver’s Adult state, suggesting a straightforward, rational exchange.

It is also highly dangerous to the female who, soon found to be manipulative, will often become a victim of the anger she aroused in her “partners” during the initial stage. “Rapo” played in its hardest form essentially “builds” from Indignation in its structure, but takes it farther. A hard game of Rapo can potentially lead to physical violence, courtroom and prison and/or suicide. Here the female according to Berne leads the male into intimate contact, to (sometimes entirely after the sexual act) then accuse him of criminal assault/statutory rape. There is no easy solution to this game as it is often played on the later stages of a relation. If a male clearly plays this game without owning it or any inclination to change it during therapy sessions, Berne recommends pursuing therapy only with the other, more collaborative partner.

What techniques does the theory of transactional analysis use?

Thischange to retained earnings is shown on the balance sheet understockholder’s equity. Precedent transaction analysis is a valuation methodology that determines the value of a company using the value of other companies in previous transactions. It gym bookkeeping relies on publicly available information, including financial statements, press releases, and other publicly available documents.

Unless you need to do this because your full-time job requires it, it’s complete overkill for interviews and case studies. This manual approach is almost always a bad idea because it takes a huge amount of time and does not necessarily improve the results. In most cases, you rely on metrics and multiples from sources such as Capital IQ and Fairness Opinions in a Precedent Transaction Analysis. Unlike the valuation multiples and DCF, premiums cannot indicate that a company is currently overvalued, so https://www.biosenzo.com/6-best-websites-for-hiring-freelance-accountants/ they’re mostly used to support the specific offer price. Premiums are not that useful because they’re always going to tell you that your company is worth more than its current share price (or recent average). As with Comparable Companies, you screen the deals like this because you want the acquired companies in the set to have similar risk/potential return profiles (i.e., similar Discount Rates).