The making of control : an ethnomethodology of choosing management accounting systems [La fabrique du controle : une ethnomethodologie du choix des outils de gestion]

This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army’s French branch. Operating in the dual capacity of a researcher and a counsellor to management, between 2000 and 2007, we have unrestricted access to internal data revealing the backstage of management control: discussions and interactions surrounding the choosing of control devices. We contribute to understanding the arising of a need for control, the steps and process followed to decide upon a management control system, and controls in nonprofits. [Cet article vise à contribuer à la littérature sur la mise en place des systèmes de contrôle de gestion. À cette fin, nous questionnons ce qui est discuté lors du choix d’un système de contrôle et sur quoi repose in fine la décision. Cet article est fondé sur une approche ethnométhodologique de l’Armée du Salut en France permise par notre double qualité de chercheurs mais également de conseiller auprès de la direction de l’organisation entre 2000 et 2007. Un accès illimité à des données internes nous permet ainsi de mettre en lumière les aspects méconnus et invisibles du contrôle de gestion : les discussions et interactions entourant le choix d’outils. Nous contribuons à la compréhension de l’émergence du besoin de contrôle, des étapes et du processus de choix d’outils et enfin du contrôle de gestion dans une organisation à but non lucratif.]

El Aprendizaje Informado

Welcome to Informed Learning. If you have opened this book, it is probably because you are interested in how people learn. It may also be because you are interested in how learners interact with their information environment and would like to help them do so in ways that help them learn better. What should we teach and how, so that our students will use information successfully, creatively and responsibly in their journey as lifelong learners? Informed learning provides a unique perspective on helping students become successful learners in our rapidly evolving information environments. It presents a new framework for informed learning, that will enable teachers, librarians, researchers and teacher-researchers to work together as they continue to respond to the need to help students use information to learn. Do you want to help your students engage with the information practices of their discipline or chosen profession? Are you looking for ideas to invigorate and refresh your curriculum? Are you looking for ways to help your students write better essays or search the internet more successfully? Are you looking for strategies to enhance your research supervision? Are you trying to discover how information literacy and information literacy education can contribute to academic curriculum? Informed Learning can help you. Informed learning is using information, creatively and reflectively, in order to learn. It is learning that draws on the different ways in which we use information in academic, professional and community life; and it is learning that draws on emerging understanding of our varied experiences of using information to learn. Indeed, we cannot learn without using information. It is problemetising the interdependence between information use and learning that is the foundation of this book. Most of the time we take for granted that aspect of learning which we call information use. What might happen to the learning experience if we attend to it? Informed Learning examines research into the experience of using information to learn in academic, workplace and community contexts, that can be used to inform learning and learning design at many levels. It draws on contemporary higher education teaching and learning theory to suggest ways forward for a learning agenda that values the need for engaging with the wider world of information. In doing so, it offers a new and unified framework for implementing curriculum that recognises the importance of successful, creative and reflective information use as a strategy for learning as well as a learning outcome; and proposes a research agenda that will continue to inform learning. Informed Learning reconceptualises information literacy as being about engaging in information practices in order to learn; engaging with the different ways of using information to learn. Based on the author’s work in developing the seven faces of information literacy, it proposes the need for teaching and learning to 1) bring about new ways of experiencing and using information, and 2) engage students with those information practices relevant to their discipline or profession. This book is written for a diverse audience of educators from many disciplines, curriculum designers, researchers, and administrators. While this book both establishes a new approach to learning design and an associated research agenda, it is also intended to be practical. I have sought to ground the ideas in practice through: • using Steve and Jane as academics from different disciplines on a journey; experiencing the implementation of informed learning; • using examples from the literature and personal experience; • using reflective questions towards the end of each chapter. In this book you will find many examples of how people experience information use as they go about learning in different contexts. The research reported here shows that as people go about learning they interact with information in different ways. They may be learning about a content area in a formal context, they may be engaged in informal learning as they go about their everyday work, or they may be learning through doing original research. The emphasis on experience and ways of seeing comes from the work of researchers into student learning such as Ference Marton, Paul Ramsden, Shirley Booth, Michael Prosser, Keith Trigwell and others who have shown that, if we are to help students learn, we must first be aware of how they experience those aspects of the world about which they are learning. Different ways of reading this book The first three chapters of this book establish the broad theoretical framework for informed learning; and the remaining chapters consider the out workings of this in a range of contexts. If you want to browse the general directions of this book, read the narratives at the start of each chapter. If you want to see how the book might influence your practice, read the narratives and the reflective questions at the end of each chapter. If you want to help your students become informed learners in their discipline or profession, focus on chapters one, two, three and five. If you are looking for help with students engaged in information practices such as internet searching or essay writing, focus on chapters one, three and four. If you are interested in informed learning in the community or workplace, focus on chapters one, two, three and six. If you want to help your research students become informed learners, focus on chapters one, two, three, seven and eight. If you are working with colleagues to promote information literacy education and are looking for ideas, read chapter nine. If you are interested in researching informed learning read chapter ten

Simulated systems optimization through response surface techniques [Optimización de sistemas simulados a través de técnicas de superficie de respuesta]

The purpose of this article is to show the applicability and benefits of the techniques of design of experiments as an optimization tool for discrete simulation models. The simulated systems are computational representations of real-life systems; its characteristics include a constant evolution that follows the occurrence of discrete events along the time. In this study, a production system, designed with the business philosophy JIT (Just in Time) is used, which seeks to achieve excellence in organizations through waste reduction in all the operational aspects. The most typical tool of JIT systems is the KANBAN production control that seeks to synchronize demand with flow of materials, minimize work in process, and define production metrics. Using experimental design techniques for stochastic optimization, the impact of the operational factors on the efficiency of the KANBAN / CONWIP simulation model is analyzed. The results show the effectiveness of the integration of experimental design techniques and discrete simulation models in the calculation of the operational parameters. Furthermore, the reliability of the methodologies found was improved with a new statistical consideration.