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2004), for example, define business and accounting events (transactions) and the rules that govern how
those events appropriately affect the state of the business.
The definition, categorization, and description of events are at the heart of business and other soci-
etal systems. Business work systems and processes define business events and the rules by which those
events affect the state of the business (Alter 2006). The state of the business is the set values associated
with the substantial and invented attributes of objects that are of interest to the organization (March and
Allen 2007a). Substantial attributes correspond to properties that are intrinsic to concrete objects; the
values of individual properties can, in principle, be measured (Wand and Weber 1995; Wand, Storey,
and Weber 1999). Invented attributes are socially constructed and ascribed to objects for intentional
purposes (Searle 1995, 2006). The value of an invented attribute cannot be measured, but once ascribed
it can be displayed. For example, physical items held in inventory are “objects” in which a business is
interested. They have both substantial and invented attributes. The substantial attributes of an inven-
tory item include its weight, size, and location. Categorization of inventory items into product types is
by ascription (Parsons and Wand 2000; Lakoff 1987), as are their other invented descriptors. Thus, the
invented attributes of a product include its product type, product number, name, unit of sale, and price.
These descriptors are not intrinsic to inventory items, as are weight, size, and location, but are ascribed
to them by the organization to enable business operations.
In a natural system, rules governing how events affect the states of concrete objects are enacted
by nature. While science seeks to discover the rules (natural laws) that govern state transitions, they
occur whether the rules are known or not. That is, natural systems consist of concrete objects that are
described by intrinsic (naturally occurring) properties. Events (naturally occurring or induced by hu-
man intention) in such systems change the values of properties in ways that are fundamentally outside
human control. People may intentionally cause an event to occur, but the transition from initial to final
state is governed by nature. For example, a person may ignite an explosive device with the intention of
causing human injury and property damage. The extent of the injury and damage (changes in states of
affected objects), however, are governed by natural laws and are outside of human control.
In an artificial system, such as business organizations, markets, economies, or societies, rules govern-
ing how events affect the states of objects are at least partially defined by people, organizations, govern-
ments, or other agencies for their own purposes and intentions. Such rules are “malleable” (Simon 1996)
and may change, depending on human intention or understanding (Brooks 1987). The enactment of new
rules or modifications of existing rules enable the interpretation and reinterpretation of past events.
In other words, artificial systems consist of conceptual and concrete objects that have ascribed attri-
butes (although they may also have intrinsic properties). Events change the values of attributes in ways
that are defined by human intention (although changes in property values are still subject to natural
laws). Continuing the example of a person who ignites an explosive device, laws enacted by governments
control the consequences of such acts. Depending on the extent of the injury and damage, law enforce-
ment agencies may attribute a value of “criminal” or “public enemy” or “terrorist” to that person. The
change in value of that attribute is strictly a function of human intention. Furthermore, other people
may impose a different set of rules to that event. If, for example, the act was committed during a state
of war, then the value ascribed to the person may be “hero” by the group to which the person belongs
and “enemy” by the group against which the act was perpetrated. Subsequent analysis of the event may
result in a different ascription by an international court as history is written and rewritten over time.
A less dramatic but similar example can be found in the 2005 class-action lawsuit brought against
Federal Express by drivers of delivery trucks concerning their classification as “employees” or as “in-
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