Conceptual Models as Social Artifacts

A master craftsperson is created and that creation process takes a significant amount of time, effort, and experimentation by a talented, skilled, experienced subject matter expert. Becoming a master craftsperson is a conscious investment.

The authors of the paper, Conceptual modeling: Foundations, a historical perspective, and a vision for the future, refer to conceptual models social artifacts (page 11, section 4.3). Another paper refers to conceptual models as sociotechnical artifacts.

Conceptual models are tools.  A conceptual framework is likewise a tool.  A conceptual framework is used to make distinctions, organize ideas, and guide thinking.  In accounting, US GAAP has a conceptual framework and IFRS has a conceptual framework as well.

A conceptual model tends to be very specific, defining elements and interactions between elements, computational, and if machine interpretable can be used for making predictions, providing explanations, and running simulations.  Personally I tend to use the term "theory" and conceptual model probably too interchangeably.

The afore mentioned paper provides a good diagram which shows the distinction between a conceptualization, a conceptual model, and reality.  A conceptualization defines and explains meaning and structure and is somewhat like a blueprint. A conceptual model is used to more formally represent information from a conceptualization in a more useful form.  Reality is how things actually are in the real world. 

It takes a lot of digital proficiency to "digitize" something effectively. Things like XBRL, the Open Information Model (OIM), XBRL Rules and Query Language 3.0, Registries, Accounting Semantics Arcroles 1.0, the Standard Business Report Model (SBRM), RDF-Star, DATALOG, and others are important.  Talented, skilled, experienced subject matter experts will build the future from these and other building blocks.  Brick-by-brick new improved paradigms will be revealed.  I call what I have weaved together the Seattle Method.  Others may do better.

Conceptual models are social artifacts because they are created, used, and interpreted within specific social and cultural contexts such as accountancy, serving as tools for communication and understanding among members of a field or subject domain to solve problems. 

Conceptual models are not just technical objects but also "social architecture" or social artifacts and/or sociotechnical entities, embedded in and reflecting cultural norms and beliefs, which influence their design and adoption for an area of knowledge within a community of stakeholders. The creation of a conceptual model involves intention, raw talent, skill, education, experience, attitude, and perspective. Conceptual models are purpose-driven. The effectiveness of a conceptual model depends on how well the conceptual model serves the goals and objectives of the community of stakeholders which created the conceptual model.  

Conceptual models might be adequate or inadequate.  Conceptual models might be consistent or have contradictions.  Conceptual models may represent reality precisely, or not.

Stakeholders of a community working within a system need to be in agreement as to an undisputed core knowledge of an area of knowledge. Sensemaking is the process of determining the knowledge, or deeper meaning or significance or essence, of the collective experience for those within an area of knowledge.  That essence is what goes into a conceptualization and ultimately a conceptual model.

Subject matter experts (SMEs) have a lot to gain, or lose, when it comes to these important social artifacts which will certainly be part of the architecture of our new digital world.

Accounting is the language of business. Accounting is the universal technology of accountability. The great transmutation of accounting, reporting, audit, and analysis is underway.  Some call what is going on the Fourth Industrial Revolution.

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