Programmed control systems are ubiquitous in the present-day world. In current educational practice, however, these systems are hardly being addressed, and little is known about children’s spontaneous understandings about such systems. Therefore, we explored pupils’ understandings prior to instruction in three concrete settings: a car park, an elevator, and an autonomous robot. We analysed written responses from 49 Grade 3 (aged 7 to 10) and Grade 6 pupils (aged 10 to 13) to assess their understandings from two perspectives: the user and the system programmer perspective. Results indicate that most pupils were capable describing programmed systems from a user perspective point of view but found it hard to describe the system programmer perspective. Substantial differences were found between the contexts. The car park context evoked richer descriptions for the user perspective and the system programmer perspective in comparison to the elevator and autonomous robot contexts.
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Conference poster Digitally controlled systems, such as elevators, washing machines, and traffic lights, are ubiquitous in children's present-day world. However, in current educational practice, such systems are hardly being addressed, and little is known about children's initial understandings about such systems in concrete situations. Therefore, we explored grade 3 and grade 6 pupils' understandings of digital control systems in the contexts of a car park, an elevator, and an autonomous robot. We interviewed 48 pupils to explore their initial understanding of the system at hand from the perspectives of the user, the computer, and the programmer perspective. The interviews were analyzed through a directed content analysis. Results from three perspectives and three contexts are described.
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We are currently in a transition moving from a linear economy grounded on economic value maximization based on material transformation to a circular economy. Core of this transition is organising value preservation from various yet interlinked perspectives. The underlying fundamental shift is to move away from mere financial value maximization towards multiple value creation (WCED, 1987; Jonker, 2014; Raworth, 2017). This implies moving from mere economic value creation, to simultaneously and in a balanced way creating ecological and social value. A parallel development supporting this transition can be observed in accounting & control. Elkington (1994) introduced the triple bottom line (TBL) concept, referring to the economic, ecological and social impact of companies. The TBL should be seen more as a conceptual way of thinking, rather than a practical innovative accounting tool to monitor and control sustainable value (Rambaud & Richard, 2015). However, it has inspired accounting & control practitioners to develop accounting tools that not only aim at economic value (‘single capital’ accounting) but also at multiple forms of capital (‘multi capital’ accounting or integrated reporting). This has led to a variety of integrated reporting platforms such as Global Reporting Initiative (GRI), International Integrated Reporting Framework (IIRC), Dow Jones Sustainable Indexes (DJSI), True Costing, Reporting 3.0, etc. These integrated reporting platforms and corresponding accounting concepts, can be seen as a fundament for management control systems focussing on multiple value creation. This leads to the following research question: How are management control systems designed in practice to drive multiple value creation?
MULTIFILE
