Comparing accounting designs for sustainability govenance

A draft proposal for a capital-based framework of sustainable development indicators applicable to all countries, and at all levels of public administration within them, is under consideration by an expert working group convened under the auspices of the UNECE Conference of European Statisticians. Harmonising underlying accounting and information systems should facilitate widespread adoption of a small, universal set of indicators. If implemented, the proposal's communication design could contribute to the vertical and horizontal policy integration essential for effective sustainability governance. Implementing a design that shifts some distance from existing conditions of institutional diversity and autonomy throughout at least a million provincial and local government units is, however, a significant risk. This research-in-progress report identifies one recent case study, and one current, with Australian local authorities. Integrated assessments of change over time in a local community's natural, produced, and human capital stocks have been demonstrated in one case, and of change in a local community's governance capital and social capital in another. Results demonstrate that a common understanding on how assets are distributed over time and space can be achieved without the radical, top-down innovations under consideration through UNECE auspices. The combination of tools and methods used in the case studies also yields significant insights into some of the complexities of wicked policy problems. Clarifying the meaning of 'community engagement' or 'public participation' is advanced in one case study through a relatively new development in social network analysisInternational Research Society for Public Management (IRSPM); Third Sector Study Group of European Group for Public Administration (EGPA

An Ontology for Product-Service Systems

Industries are transforming their business strategy from a product-centric to a more service-centric nature by bundling products and services into integrated solutions to enhance the relationship between their customers. Since Product- Service Systems design research is currently at a rudimentary stage, the development of a robust ontology for this area would be helpful. The advantages of a standardized ontology are that it could help researchers and practitioners to communicate their views without ambiguity and thus encourage the conception and implementation of useful methods and tools. In this paper, an initial structure of a PSS ontology from the design perspective is proposed and evaluated

Tracing the Scenarios in Scenario-Based Product Design: a study to support scenario generation

Scenario-based design originates from the human-computer interaction and\ud software engineering disciplines, and continues to be adapted for product development. Product development differs from software development in the former’s more varied context of use, broader characteristics of users and more tangible solutions. The possible use of scenarios in product design is therefore broader and more challenging. Existing design methods that involve scenarios can be employed in many different stages of the product design process. However, there is no proficient overview that discusses a\ud scenario-based product design process in its full extent. The purposes of creating scenarios and the evolution of scenarios from their original design data are often not obvious, although the results from using scenarios are clearly visible. Therefore, this paper proposes to classify possible scenario uses with their purpose, characteristics and supporting design methods. The classification makes explicit different types of scenarios and their relation to one another. Furthermore, novel scenario uses can be referred or added to the classification to develop it in parallel with the scenario-based design\ud practice. Eventually, a scenario-based product design process could take inspiration for creating scenarios from the classification because it provides detailed characteristics of the scenario

Considering Structural Properties of Inter-organizational Network Fragments during Business-IT Alignment

Value exchange models can be used to reason about possible networked business constellations. Such inter-organizational business settings are determined in most cases solely from a financial point of view, i.e. by assessing the economic sustainability of the constellation. In this paper we discuss also other criteria that are relevant and should additionally be considered, namely the structural properties of the inter-organizational constellation itself. The multitude of possible interorganizational business constellations – and underlying systems constellations respectively – makes it a necessary requirement to split such constellations into recurring structural patterns, which we call fragments. The structural properties are helping the designer to reason about quality related issues of the inter-organizational network, and may have an influence on design choices to be made. The paper suggests to design new e-business constellations not only on the basis of financial criteria, but to consider also quality issues of the inter-organizational network

Theory and practice in the induction of five graduate nurses : a reflexive critique : a thesis presented in partial fulfilment of the requirements for the degree of Master of Arts in Education at Massey University

This thesis investigates the induction of comprehensive nurses into a professional culture during their polytechnic nursing education and first year of hospital practice. It combines a critical theory approach with case study method. The ways in which social forces constrain individual and professional action are demonstrated through a critical reflexive analysis of the perceptions of five recently graduated comprehensive nurses. Each graduate was interviewed at regular intervals over a three month period. It is argued that previous studies of professional socialisation of nurses conducted within both empirico-analytic and interpretive epistemologies, have tended to objectify the day-to-day actions that students and new graduates take. While providing descriptions of the socialisation process, previous studies have not explored the reflexivity of understanding and action as well as the structural constraints of nursing education and practice. In this thesis critical social theory provides a framework in which to reveal, through empirical research, the constraining conditions of actions, and, through interpretive forms of enquiry, human perception and understanding. The reflections of the five participants in this study reveal that there are similar structural constraints in education as in hospital based nursing practice. There is, in effect, a continuity of structural constraints and this is contrasted with a disjunction between knowledge and beliefs gained through education and those apparently required in nursing practice. The graduates' perceptions are discussed and interpreted in terms of both the intended and the unintended learning states engendered by their actual experiences in the polytechnic and hospital settings. It is suggested that, at present, nursing education and practice are shaped by forms of technical control which arise from the dominant ideologies already embedded in the education and health care structures. In particular, nursing curricula are dominated by the technical linear paradigm of curri­culum design which contributes to a distorted separation of theory and practice and which obscures the process of reproduction of professional culture. It is argued that a more socially critical approach to the design of nursing curricula might begin to transform some of the structures which presently inhibit and constrain the professional choices and actions of student and graduate nurses