What is a universal computing machine?

A computer is classically formalised as a universal Turing machine or a similar device. However over the years a lot of research has focused on the computational properties of dynamical systems other than Turing machines, such cellular automata, artificial neural networks, mirrors systems, etc.In this paper we propose a unifying formalism derived from a generalisation of Turing’s arguments. Then we review some of universal systems proposed in the literature and show that are particular case of this formalism. Finally, we review some of the attempts to understand the relation between dynamical and computational properties of a system.