Keskustelu yliopiston uudesta palkkausjärjestelmästä - akateemisten arvojen murtaja vai toiveiden täyttäjä?

There has been a change in university´s position in society during the last of decades from traditional university to result-based university. Result-based is considered as a steering mechanism. The context in this study is the period when the New Salary System was introduced. In the New Salary System salary is based on the performance appraisal made by the supervisor. The purpose of the study was to understand the discussion of the New Salary System and how this discussion should be interpreted. The research task had two parts. In the first part the objective was to identify how the academic work was conceptualised. In the second part I analyzed how one related to the New Salary System and how this was interpreted in relation to representation of academic work. The research material consisted of webblogs from the year 2005. Webblogs were located in the internet and one had free access to them. Mostly employees from Finnish universities wrote to them. Besides the salary system writers discussed the university and the academic work. Two different ways of talking about the academic work were found in research material. In the first one the academic work was based on community and in the second one on individuality. When community was emphasized writers discussed also science and research and academic traditions such as peer review. When individuality was emphasized writers discussed individual performance and the importance of salary according to one´s performance. The analysis shows that the New Salary System was opposed and supported. Opposition was based on arguments for the traditional university; peer review, truth, academic profession, academic community and university’s autonomy are the most important arguments. Supporters used arguments such as the need to make individual´s performance visible and breaking the existing power structures.

Helping doctoral students teach: Transitioning to early career academia through cognitive apprenticeship

Doctoral training is strongly focused on honing research skills at the expense of developing teaching competency. As a result, emerging academics are unprepared for the pedagogical requirements of their early-career academic roles. Employing an action research approach, this study investigates the effectiveness of a competency-based teaching development intervention that aims to improve the teaching self-efficacy of doctoral candidates. To conduct this research, we apply the theoretical framework of Cognitive Apprenticeship Theory, a theory of social learning that requires learners to participate in a community of inquiry. Participants report significantly higher levels of teaching self-efficacy and a stronger sense of connectedness to the wider academic community.

Pappi ja Raamattu : Suomen evankelis-luterilaisen kirkon pappien suhde Raamattuun

The Pastor and the Bible: Finnish Evangelical Lutheran Pastors Relationship with the Bible Since 1970s there has been extensive discussion in Finland about questions relating to the interpretation of the Bible. The themes of this discussion have focused on the trustworthiness and authority of the Bible, and the discussion has attracted participation not only from representatives of the Evangelical Lutheran Church of Finland but also from representatives of the academic community. The discussion has resulted in extensive publication on the relation of postmodern theology to the Bible. Despite this debate and the texts that have been produced, there is little empirical data on how Evangelical Lutheran pastors with theological education view the Bible. In the present study, 22 pastors of the Evangelical Lutheran Church of Finland were interviewed about how they defined their relationship with the Bible. The interview material was analyzed by means of data-based content analysis. The analysis showed, first, that the pastors viewed the Bible as a mirror of the spiritual growth that they had experienced in the past. Second, the Bible was viewed as a source in the interpretation of matters of faith. The third theme concerned the pastors key experiences in their relationship with the authority of the Bible. The time periods that were significant in defining pastors spiritual growth and past perspective on the Bible included childhood, youth, the period of theological education, and the time spent as a pastor. In childhood, the Bible was part of the spiritual atmosphere of the home, and parents and grandparents made a crucial contribution to the child s emerging view of the Bible. In childhood, the Bible was essentially the Old Testament and its exciting stories. In youth, reading the Bible became more personal, and the teachings of Jesus began to take on a more central role. In youth, most of the interviewees had strong experiences of faith and began to view the Bible as an absolute and divine source of dogma. The period of theological studies meant a change in their relationship with the Bible and particularly, revelation of the human aspects of the Bible. These changes were associated with a deepening of belief in the Bible and also a painful crisis in questions related to the trustworthiness of the Bible. For many of the interviewees, their relationship with the Bible changed also when they started their work as pastors. When faced with a call to work as a pastor, the interviewees created a synthesis of the secure faith that they had experienced in their childhood and the more critical views with which they had become acquainted during their theological education. Pastorhood meant the beginning of public teaching of the Bible. The interviewees felt that, in this new role, they discovered again - but now in a deeper sense - the trustworthiness in the bible that they had experienced during their childhood. Based on the interviewees experiences during the periods mentioned above, five different interpretations were formed regarding how the interviewed pastors viewed their past relationship with the Bible. These interpretations were detachment from literal interpretation of the Bible (1), changes in their relationship with the Bible arising from experiences of faith (2), a slow process during which their relationship with the Bible became more human (3), overcoming hardships (4), and no change in their relationship with the Bible (5). In interpretations 1-3, the past was described as a linear development and journey towards a more coherent relationship with the Bible. Interpretations 4-5, in turn, reflected a desire to detach oneself from the perspectives of linear development and change and, instead, emphasize the immutable and process-like nature of one s relationship with the Bible. Concerning the Bible as a source in matters of faith, a conspicuous aspect of the interviews was that all pastors wanted to disconnect themselves from a fundamentalistic view of the Bible, regarding this as an intellectually dishonest relationship with the Bible. On the other hand, none of the interviewees supported a totally relativist view of the Bible. Instead, all interviewees regarded the Bible as a vital source for both them and the Evangelical Lutheran Church. Between the two poles of extremely fundamental and extremely relativistic views, four different categories of viewing the Bible emerged from the interviews: absolute truth (a), a book about the message of salvation (b), a book about holiness and generous love (c), and a source of inspiration (d). The views in categories (a) and (b) emphasized the divine nature of the Bible. According to the pastors who expressed these views, the Bible contains a clear and trustworthy message of God. The views in categories (c) and (d), in turn, emphasized the human aspects of the Bible. The pastors who expressed these views regarded the Bible as a collection of books that was born in a specific historical and cultural context and includes material characteristic to this time. Due to the time-bound nature of the Bible, each generation has to update its view of the Bible. The views in categories (c) and (d) arose from human reality. Comparisons of the views in the different categories indicated that despite their obvious differences, they also shared some common features. The views in categories (a) and (d) shared the common feature of absoluteness, which was seen in category (a) as an emphasis on dogmatism and in category (d) as an emphasis on rationalism. The views in categories (b) and (c), in turn, shared the common feature of a flexible and dynamic relationship with the Bible. The key experiences that appeared to characterize pastors relationship with the authority of the Bible were a joy that arises from self-evidence, awakening to confusion, fear of openness, falling back upon paradoxes, and new confidence. These experiences reveal the circular nature of the process that was common to all interviewees interpretation of their relationship with the Bible. That is, the interviewees experiences of their relationship with the Bible seem to go through a circular process that is activated again and again in new life events. It is like a journey from self-evidence towards critical questions and again back to new confidence. The interview material showed, hence, that relationship with the Bible are characterized by a process that involves experiences of trust, questioning and new trust. The present study brings out the multifaceted reality of pastors relationship with the Bible. The study breaks down contradictions between conservative and liberal views of the Bible by showing how representatives of these opposing poles share commonalities in their attitudes. The study points to a close association between an individual s life history and his or her relationship with the Bible, and lays the groundwork for future studies to investigate the relation between personality and view of the Bible.

Journalism, media & communication network: Final report 2015

The JoMeC Network project had three key objectives. These were to: 1. Benchmark the pedagogical elements of journalism, media and communication (JoMeC) programs at Australian universities in order to develop a set of minimum academic standards, to be known as Threshold Learning Outcomes (TLOs), which would applicable to the disciplines of Journalism, Communication and/or Media Studies, and Public Relations; 2. Build a learning and teaching network of scholars across the JoMeC disciplines to support collaboration, develop leadership potential among educators, and progress shared priorities; 3. Create an online resources hub to support learning and teaching excellence and foster leadership in learning and teaching in the JoMeC disciplines. In order to benchmark the pedagogical elements of the JoMeC disciplines, the project started with a comprehensive review of the disciplinary settings of journalism, media and communication-related programs within Higher Education in Australia plus an analysis of capstone units (or subjects) offered in JoMeC-related degrees. This audit revealed a diversity of degree titles, disciplinary foci, projected career outcomes and pedagogical styles in the 36 universities that offered JoMeC-related degrees in 2012, highlighting the difficulties of classifying the JoMeC disciplines collectively or singularly. Instead of attempting to map all disciplines related to journalism, media and communication, the project team opted to create generalised TLOs for these fields, coupled with detailed TLOs for bachelor-level qualifications in three selected JoMeC disciplines: Journalism, Communication and/or Media Studies, and Public Relations. The initial review’s outcomes shaped the methodology that was used to develop the TLOs. Given the complexity of the JoMeC disciplines and the diversity of degrees across the network, the project team deployed an issue-framing process to create TLO statements. This involved several phases, including discussions with an issue-framing team (an advisory group of representatives from different disciplinary areas); research into accreditation requirements and industry-produced materials about employment expectations; evaluation of learning outcomes from universities across Australia; reviews of scholarly literature; as well as input from disciplinary leaders in a variety of forms. Draft TLOs were refined after further consultation with industry stakeholders and the academic community via email, telephone interviews, and meetings and public forums at conferences. This process was used to create a set of common TLOs for JoMeC disciplines in general and extended TLO statements for the specific disciplines of Journalism and Public Relations. A TLO statement for Communication and/or Media Studies remains in draft form. The Australian and New Zealand Communication Association (ANZCA) and Journalism Education and Research Association of Australian (JERAA) have agreed to host meetings to review, revise and further develop the TLOs. The aim is to support the JoMeC Network’s sustainability and the TLOs’ future development and use.

Essays on Stock Option Compensation and the Role of Incentives and Risk (summary section only)

Managerial pay-for-performance sensitivity has increased rapidly around the world. Early empirical research showed that pay-for-performance sensitivity resulting from stock ownership and stock options appeared to be quite low during the 1970s and early 1980s in the U.S. However, recent empirical research from the U.S. shows an enormous increase in pay-for-performance sensitivity. The global trend has also reached Finland, where stock options have become a major ingredient of executive compensation. The fact that stock options seem to be an appealing form of remuneration from a theoretical point of view combined with the observation that the use of this compensation form has increased significantly during the recent years, implies that research on the dynamics of stock option compensation is highly relevant for the academic community, as well as for practitioners and regulators. The research questions of the thesis are analyzed in four separate essays. The first essay examines whether stock option compensation practices of Finnish firms are consistent with predictions from principal-agent theory. The second essay explores one of the major puzzles in the compensation literature by studying determinants of stock option contract design. In theory, optimal contract design should vary according to firm characteristics. However, in the U.S., variation in contract design seems to be surprisingly low, a phenomenon generally attributed to tax and accounting considerations. In Finland, however, firms are not subject to stringent contracting restrictions, and the variation in contract design tends, in fact, to be quite substantial. The third essay studies the impact of price- and risk incentives arising from stock option compensation on firm investment. In addition, the essay explores one of the most debated questions in the literature, in particular, the relation between incentives and firm performance. Finally, several strands of literature in both economics and corporate finance hypothesize that economic uncertainty is related to corporate decision-making. Previous research has shown that risk tends to slow down firm investment. In the fourth essay, it is hypothesized that firm risk slows down growth from a more universal perspective. Consistent with this view, it is shown that risk not only tends to slow down firm investment, but also employment growth. Moreover, the essay explores whether the nature of firms’ compensation policies, in particular, whether firms make use of stock option compensation, affects the relation between risk and firm growth. In summary, the four essays contribute to the current understanding of stock options as a form of equity incentives, and how incentives and risk affect corporate decision-making. By this, the thesis promotes the knowledge related to the modern theory of the firm.

Teología : misterio y humanidad

Resumen: En continuidad con su Lección Inaugural de 2010 en la Facultad de Teología de la UCA, el Pbro. Dr. Fernando Ortega, actual Decano de esta Facultad, reflexiona sobre la teología en diálogo con el misterio de Dios y la humanidad en este contexto epocal para alentar la tarea de profesores y alumnos de la comunidad académica. Se propone una teología humilde, es decir, orante, amante, consciente de sus límites, admirativamente abierta al exceso del Dios siempre mayor, que podrá cantar en el presente el “ya pero todavía más” de Dios en la humanidad, empezando por nuestra comunidad teológica.

Atravessando a Linha Vermelha: Programa Nova Baixada de Educação Infantil discutindo a diversidade étnico-racial e cultural na formação docente

Esta dissertação tem como objeto a incorporação do tema Diversidade Étnico-Racial e Cultural na formação docente para a Educação Infantil na Periferia. A partir da problematização do cotidiano enfocou-se questões como Racismo e Preconceito e a forma como são abordadas junto à Infância Pequena. Nesta pesquisa buscou-se analisar o desenvolvimento do Programa Nova Baixada de Educação Infantil e refletir sobre o lugar que ocupa nas políticas educacionais, tendo como campo de investigação a Baixada Fluminense. Orienta pelo propósito de compreender de que forma as discussões étnico-raciais e a diversidade cultural estão ou não inseridas nos espaços de formação adotou-se, metodologicamente, uma abordagem qualitativa, de natureza descritiva. As técnicas privilegiadas foram: análise documental, entrevistas estruturadas e semi-estruturadas. Os sujeitos da investigação foram docentes e gestores de instituições nas quais se implementaram o PNB, a saber: Creche Margarida da Silva Duarte e Vereador Nilo Dias Teixeira, ambas no bairro da Chatuba, em Mesquita, município emancipado da cidade de Nova Iguaçu em 1999. Fez-se levantar e analisar as contribuições da formação docente no processo de pensar o fazer educativo. O referencial teórico se fundamenta nos estudos de Trindade, Silva, Kramer, Faria, Lino e Hasenbalg que abordam o tema relações étnico-racial na educação infantil. Através de nossa pesquisa observou-se que há escassez de trabalhos que discutem essa questão, como também, nas matrizes curriculares dos cursos de formação de professores, onde a Educação Infantil ocupa um espaço de penumbra como objeto de reflexão. Por fim, conclui-se que o meio acadêmico se volta, predominantemente, para os aspectos desenvolvimentistas da formação infantil, relegando ao segundo plano, a discussão sobre a diversidade cultural, étnica e racial. No tocante às políticas públicas indicamos a pertinência da revisão, pelo Poder Público, dos critérios que orientam a definição de prioridades e que na prática se traduzem de modo muito limitado frente às conquistas mais recentes dos direitos de todas as crianças de 0 a 6 anos, entre eles, os de freqüentar creches e pré-escolas, lugar seu conquistado.

Cognição e Mediação Técnica: passagem analógico-digital da recepção de TV sob a ótica da Teoria Ator-rede

Algumas situações relativas às práticas de comunicacão chamam a atenção, seja pelas possibilidades técnicas que surgem a cada nova ferramenta criada, seja pela influência inconteste para as relações humanas e sociais. Em um momento em que a comunidade acadêmica é convocada a pensar uma nova televisão, este trabalho se propõe a entrar em campo para observar o que há disponível: usos, formatos e linguagens em fase de transição. Propomos, portanto, uma análise empírica ambientada em espaço de recepção midiática, e utilizamos como ferramenta metodológica o Princípio da Simetria com base na Teoria Ator-rede. Seguindo a ideia de rastrear conexões a partir de uma escrita etnográfica, o método propõe pensar o social menos como categoria de base analítica - posto antecipadamente e desvinculado do campo das ações - e mais como algo focado em processo contínuo. As práticas so-ciais e midiáticas são pensadas aqui para além dos limites humanos - ou exclusivamente técnicos. O ator-rede se estabelece não como uma entidade fixa, mas através de fluxos a partir dos quais o método ajudará a descrever a propagação das associações. A discussão sobre possibilidades técnicas e produção de conteúdo mal começou. Talvez por isso se encontre vivendo o momento de transcender o campo dos conceitos normativos e das especulações, para assim acompanhar as instâncias midiáticas como redes de actantes inventadas e re-inventadas a cada dia, nas condições de possibilidades dos momentos práticos de uso. Coube à pesquisa em questão a observação mais detida desses procedimentos e da relação entre tecnologias em transformação, audiências, materialidades, espaços, corpos, sensações e emoções, para que assim seja possível identificar algum entendimento sobre o que poderá caracterizar a televisão, pelo menos provisoriamente

Políticas públicas de avaliação para a educação superior no Brasil: autonomia e produção do conhecimento

A tese aborda as políticas públicas de avaliação para a educação superior no Brasil, desde o seu surgimento, indicado na Reforma Universitária de 1968 e sua efetivação a partir da década de 1980, no Programa de Avaliação da Reforma Universitária PARU e no Grupo de Estudos da Reforma da Educação Superior GERES, ambos com a função de avaliar a Universidade brasileira. Contextualiza a sua institucionalização na década de 1990, por meio do Programa de Avaliação Institucional das Universidades Brasileiras PAIUB, do Exame Nacional de Cursos ENC ou Provão, com enfoque na última e atual política, o Sistema Nacional de Avaliação da Educação Superior SINAES e, neste, a avaliação institucional. O objetivo que motivou a produção desta tese foi conseguir clareza sobre as políticas públicas de avaliação para a educação superior no Brasil, especificamente o processo de implantação e implementação da avaliação institucional no período do SINAES na UNIOESTE, bem como, seus desdobramentos no que concerne à autonomia e à produção do conhecimento. Para tanto, foi preciso percorrer meandros do tema, historicizando as políticas públicas de avaliação para a educação superior no Brasil; identificando, examinando e discutindo os processos de implantação e implementação da avaliação institucional na UNIOESTE PR; analisando e discutindo os desdobramentos da avaliação institucional no que concerne à autonomia e à produção do conhecimento na UNIOESTE. A metodologia se constituiu de pesquisa bibliográfica, análise documental e estudo do processo de implantação e implementação do SINAES e também de seus desdobramentos na questão da autonomia e produção do conhecimento em uma universidade pública estadual, a UNIOESTE. Sobre os desdobramentos do SINAES na questão da autonomia e da produção do conhecimento, infere-se que as medidas das políticas públicas de avaliação para a educação superior interferem e impactam a universidade, imprimindo autonomia e produção do conhecimento na medida/lógica necessária para dar vigor a determinada conjuntura societária. No SINAES, a Autoavaliação Institucional é um mecanismo falho, inoperante, que não atende às demandas da comunidade acadêmica e, ainda, que não atinge a sua finalidade profícua, a melhoria da universidade. Dessa maneira, no contexto atual, a universidade se consome em seu papel e função social, dando espaço e força à conformação da universidade às demandas e determinações do capital. A Autoavaliação Institucional precisa ser analisada em suas premissas e no formato que se incorpora ao SINAES, mas não somente isso isoladamente, e, sim, todo o SINAES, enquanto uma política pública de avaliação, para que seja direcionada em favor da universidade e da sociedade brasileira

MPC: A paradigm shift for automatic control

Model Predictive Control (MPC) represents a major paradigm shift in the field of automatic control. This radically affects synthesis techniques (illustrated by control of an unstable system) and underlying concepts (illustrated by control of a multivariable system), as well as lifting the control engineer's focus from prescriptions to specifications ('what' not 'how', illustrated by emulation of a conventional autopilot). Part of the objective of this paper is to emphasize the significance of this paradigm shift. Another part is to consider the fact that this shift was missed for many years by the academic community, and what this tells us about teaching and research in the field.

Constructing Universities as Organizations: University Reforms in Poland in the Light of Institutional Theory

This chapter shows that apart from changes at the systemic and institutional levels, successful reform implementation struggles with a gradual change in academic beliefs, attitudes and behaviours. Currently, visions of the university proposed by the Polish academic community and visions of it proposed by Polish reformers and policymakers (within ongoing reforms) are worlds apart. I shall study recent reforms in the context of specific academic self--protective narratives being produced in the last two decades (at the collective level of the academic profession) and in the context of the Ivory Tower university ideals predominant at the individual level (as studied comparatively through a large--scale European survey of the academic profession). Institutions change both swiftly, radically – and slowly, gradually. Research literature on institutional change until recently was focused almost exclusively on the role of radical changes caused by external shocks, leading to radical institutional reconfigurations. And research literature about the gradual, incremental institutional change have been emergent for about a decade and a half now (Mahoney and Thelen 2010; Streeck and Thelen 2005, 2009; Thelen 2003). Polish higher education provides interesting empirical grounds to test institutional theories. Both types of transformations (radical and gradual) may lead to equally permanent changes in the functioning of institutions, equally deep transformations of their fundamental rules, norms and operating procedures. Questions about institutional change are questions about characteristics of institutions undergoing changes. Endogenous institutional change is as important as exogenous change (Mahoney and Thelen 2010: 3). Moments in which there emerge opportunities of performing deep institutional reforms are short (in Poland these moments occurred in 2009-2012), and between them there are long periods of institutional stasis and stability (Pierson 2004: 134-135). The premises of theories of institutional change can be applied systematically to a system of higher education which shows an unprecedented rate of change and which is exposed to broad, fundamental reform programmes. There are many ways to discuss the Kudrycka reforms - and "constructing Polish universities as organizations" (rather than traditional academic "institutions") is one of more promising. In this account, Polish universities are under construction as organizations, and under siege as institutions. They are being rationalized as organizations, following instrumental rather than institutional logics. Polish academics in their views and attitudes are still following an institutional logic, while Polish reforms are following the new (New Public Management-led) instrumental logics. Both are on a collision course about basic values. Reforms and reformees seem to be worlds apart. I am discussing the the two contrasting visions of the university and describing the Kudrycka reforms as the reistitutionalization of the research mission of Polish universities. The core of reforms is a new level of funding and governance - the intermediary one (and no longer the state one), with four new peer-run institutions, with the KEJN, PKA and NCN in the lead. Poland has been beginning to follow the "global rules of the academic game" since 2009. I am also discussing two academic self-protection modes agains reforms: (Polish) "national academic traditions" and "institutional exceptionalism" (of Polish HE). Both discourses prevailed for two decades, none seems socially (and politically) acceptable any more. Old myths do not seem to fit new realities. In this context I am discussing briefly and through large-scale empirical data the low connectedness to the outside world of Polish HE institutions, low influence of the government on HE policies and the low level of academic entrepreneurialism, as seen through the EUROAC/CAP micro-level data. The conclusion is that the Kudrycka reforms are an imporant first step only - Poland is too slow in reforms, and reforms are both underfunded and inconsistent. Poland is still accumulating disadvantages as public funding and university reforms have not reached a critical point. Ever more efforts lead to ever less results, as macro-level data show. Consequently, it may be useful to construct universities as organizations in Poland to a higher degree than elsewhere in Europe, and especially in Western Europe.

Modelo de engenharia de software para o desenvolvimento de jogos e simulações interactivas

Dissertação apresentada à Universidade Fernando Pessoa como partes dos requisitos para a obtenção do grau de Mestre em Engenharia Informática, ramo de Computação Móvel

PHYSICA - A software environment for the modelling of multi-physics phenomena

A brief description of a software environment in FORTRAN77 for the modelling of multi-physics phenomena is given. The numerical approach is based on finite volume methods but extended to unstructured meshes (ie. FV-UM). A range of interacting solution procedures for turbulent fluid flow, heat transfer with solidification/melting and elasto-visco-plastic solid mechanics are implemented in the first version of PHYSICA, which will be released in source code form to the academic community in late 1995.

A Longitudinal and Contextual Analysis of Media Representation of Business Ethics

Purpose – The purpose of this paper is to present an analysis of media representation of business ethics within 62 international newspapers to explore the longitudinal and contextual evolution of business ethics and associated terminology. Levels of coverage and contextual analysis of the content of the articles are used as surrogate measures of the penetration of business ethics concepts into society. Design/methodology/approach – This paper uses a text mining application based on two samples of data: analysis of 62 national newspapers in 21 countries from 1990 to 2008; analysis of the content of two samples of articles containing the term business ethics (comprised of 100 newspaper articles spread over an 18-year period from a sample of US and UK newspapers). Findings – The paper demonstrates increased coverage of sustainability topics within the media over the last 18 years associated with events such as the Rio Summit. Whilst some peaks are associated with business ethics scandals, the overall coverage remains steady. There is little apparent use in the media of concepts such as corporate citizenship. The academic community and company ethical codes appear to adopt a wider definition of business ethics more akin to that associated with sustainability, in comparison with the focus taken by the media, especially in the USA. Coverage demonstrates clear regional bias and contextual analysis of the articles in the UK and USA also shows interesting parallels and divergences in the media representation of business ethics. Originality/value – A promising avenue to explore how the evolution of sustainability issues including business ethics can be tracked within a societal context.

Social Accounting Research as If The World Matters: An essay in postalgia and a new absurdism

This essay is intended as a self-reflective, auto-critique of the ‘social accounting community’. The essay is directed at the academic community of accountants concerned with social accounting. This `community' is predominantly concerned with English language accounting journals and is preoccupied with the social and environmental practices of the larger private sector organisations. The essay is motivated by a concern over our responsibilities as academics in a world in crisis and a concern that social accounting is losing its energy and revolutionary zeal. This community's social accounting endeavours have taken place in almost complete ignorance of the activities and developments in non accounting communities and, in particular, developments in the public and third sectors. The essay reaches out to the public and third sector work and literature as an illustration of one of the ways in which ‘our’ social accounting can try to prevent itself from becoming moribund.