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1 – 7 of 7This paper engages multidisciplinary perspectives on truth, authority, expertise and belief to unpack and better understand the underlying epistemology and implications of the…
Abstract
Purpose
This paper engages multidisciplinary perspectives on truth, authority, expertise and belief to unpack and better understand the underlying epistemology and implications of the ACRL Frame “authority is constructed and contextual.”
Design/methodology/approach
Following an overview of the issues confronting us in a “post-truth world,” the paper reviews critiques of the ACRL Frame “authority is constructed and contextual” and examines the related concepts of truth, authority, expertise and belief from multidisciplinary perspectives.
Findings
While the Frame acknowledges the limitations and biases of current scholarly publishing and implicitly supports social justice, it runs the danger of promoting relativism and is ambiguous regarding the relationships between expertise and authority. The critical concepts of truth and belief are conspicuously absent. Engaging a critical discussion and understanding of these concepts is a valuable contribution to information literacy.
Originality/value
This paper offers an important and accessible analysis of the frame “authority is constructed and contextual” and its underlying concepts. It moves beyond the library literature to include multidisciplinary perspectives and will require the engagement of the wider library community to promote discussion of the underlying epistemology and links between the construction of authority and truth, expertise and belief. In particular, the discussion of the construction of belief and the difference between judgments of fact and judgments of value offers important additions to the library literature.
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Rafael Borim-de-Souza, Eric Ford Travis, Beatriz Lima Zanoni, Pablo Henrique Paschoal Capucho and Jacques Haruo Fukushigue Jan-Chiba
Through Bourdieusian sociology, this study aims to interpret a globalized symbolic environment ward by the States and dominated by organizations through the States’ Nobilities…
Abstract
Purpose
Through Bourdieusian sociology, this study aims to interpret a globalized symbolic environment ward by the States and dominated by organizations through the States’ Nobilities enticing and the Euro-American influences disseminated by the cultural circuit of capitalism in the inculcation and incorporation of a class habitus conniving with this logic of domination.
Design/methodology/approach
This study has developed a theoretical essay based on the contributions of Bourdieusian sociology to discuss and understand the following concepts and their respective relationships: symbolic environment, globalization, organizations, State, State Nobility, Euro-American influences, cultural circuit of capitalism and class habitus.
Findings
The arguments built throughout this theoretical essay recognized how class habitus on environment contributes to organizations establishing themselves as a space that consolidates and replicates the domination logic. As indicated, the State Nobility is an intermediary element between dominant organizations and the State, as dominated.
Practical implications
This theoretical essay signals that less harmful alliances between organizations, the State Nobility and the State could culminate in social, environmental and economic scenarios provided with more inclusion, diversity and preservation.
Social implications
This study presents an in-depth conceptual analysis to hold power structures responsible as direct and indirect drivers of environmental problems, with their different proportions and severity levels, affecting the planet.
Originality/value
This study proposes an alternative lens to debate and question how much the results presented by the contemporary world order compensate (if in any way) the damage that invades and deteriorate environmental assets.
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Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini and Falconer Mitchell
The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental…
Abstract
Purpose
The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.
Design/methodology/approach
Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.
Findings
This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.
Originality/value
The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.
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Celebrate Michael Buckland's impressive legacy to LIS by showing his humanity, generosity and versatility.
Abstract
Purpose
Celebrate Michael Buckland's impressive legacy to LIS by showing his humanity, generosity and versatility.
Design/methodology/approach
This article is walk through a scientific career in LIS. Through personal anecdotes and life history and building upon Michael Buckland's legacy, it summarises the author’s own work seen through the prism of her interactions with Buckland, leading to scholarly contributions articulating significant statements about the field of LIS as well as pointers to past relevant publications.
Findings
Michael Buckland has a unique way of putting an end to thorny LIS issues as well as being a documentator extraordinaire.
Originality/value
It is a personal account, as such cannot be evaluated through the classical norms of empirical research as there is no ground truth. This account shows how chance encounters with fellow scholars can have a lasting influence on one's academic career as well as wider impact in a field.
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The main purpose of the paper is to offer a personal view on the development of documentation/information and documentation (IuD) in Germany, while pointing out the need to…
Abstract
Purpose
The main purpose of the paper is to offer a personal view on the development of documentation/information and documentation (IuD) in Germany, while pointing out the need to further investigate the specific features of its development paths. The methodology is based on critical review of the available literature sources in the German language.
Design/methodology/approach
The paper uses the method of critical review of published documents in journals (especially in Nachrichten für Dokumentation), books and reports of state and provincial administrations that are directly related to monitoring and/or encouraging the development of the young field of documentation.
Findings
The paper offers a review and interpretation of the most significant development phases, the contributions of individuals and the influence of the official state and information policy based on the consulted sources.
Research limitations/implications
This research is limited to the literature written in German language.
Practical implications
The paper could be of interest to researchers and professionals who are interested in the development of documentation.
Social implications
The paper covers the period after the World War II until the end of 1980s that is especially interesting from the social point of view in divided Germany.
Originality/value
To the author’s knowledge, there is no comprehensive history of documentation in German-speaking countries written in English. This paper is the result of a research project started three years ago with colleagues from Germany, Austria and Switzerland, that aims to cover all phases of the appearance and development of information science in German-speaking countries and could be understood as a kind of introduction to papers planned to follow.
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Olivier Fuchs and Craig Robinson
Critical realism is an increasingly popular “lens” through which complex events, entities and phenomena can be studied. Yet detailed operationalisations of critical realism are at…
Abstract
Purpose
Critical realism is an increasingly popular “lens” through which complex events, entities and phenomena can be studied. Yet detailed operationalisations of critical realism are at present relatively scarce. This study's objective here is built on existing debates by developing an open systems model of reality, a basis for designing appropriate, internally consistent methodologies.
Design/methodology/approach
The authors use a qualitative case study examining changing practices for client contact management in professional services firms during restrictions imposed by the COVID-19 crisis to show how the model can be operationalised across all stages of a research study.
Findings
This study contributes to the literature on qualitative applications of critical realism by providing a detailed example of how the research paradigm influenced choices at every stage of the case study process.
Originality/value
More importantly, this model of reality as an open system provides a tool for other researchers to use in their own operationalisation of critical realism in a variety of different settings.
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Karen McBride, Jill Frances Atkins and Barry Colin Atkins
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…
Abstract
Purpose
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.
Design/methodology/approach
The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.
Findings
Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.
Originality/value
The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.
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