by Rob Malcolm | Jun 27, 2026 | Glossary
Persona A retired manufacturing and operations veteran with extensive experience in industrial systems, Bill learned most of his craft on the factory floor rather than in the classroom. Married to Mary, a retired IT manager, he combines the humour of an Aussie...
by Rob Malcolm | Jun 27, 2026 | Glossary
Persona Amber is an open, socially perceptive university student studying sociology. She is curious about people, communities and the social patterns that shape how society works—or fails to work. Warm, quick-witted and observant, Amber often notices the human...
by Rob Malcolm | Jun 26, 2026 | Source Note
Definition The Three Capacity Lens is an ASF adaptation of the six capitals from Integrated Reporting and Integrated Thinking (Dimes et al., 2025). Rather than treating the six capitals as separate reporting categories, ASF groups them into three connected forms of...
by Rob Malcolm | Jun 19, 2026 | Glossary
A knowledge base is an organised collection of information that people can find, understand and use. It may contain definitions, models, policies, guidance, decisions, lessons and other knowledge the organisation needs to preserve and share. Its value depends on clear...
by Rob Malcolm | Jun 19, 2026 | Glossary
Activity Based Costing (ABC) is a way of understanding the actual cost of work by tracing resources through the activities and tasks that consume them. Traditional accounting can show what type of expenditure occurred, but this does not necessarily reveal what work...