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The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.

The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.

Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.

Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.

A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.

This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations.

Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion.

The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure.

The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.

This article outlines the theoretical foundations of the research contributions of this edited collection about “Diversity and Discrimination in Research Organizations.” First, the sociological understanding of the basic concepts of diversity and discrimination is described and the current state of research is introduced. Second, national and organizational contextual conditions and risk factors that shape discrimination experiences and the management of diversity in research teams and organizations are presented. Third, the questions and research approaches of the individual contributions to this edited collection are presented.

The purpose of this study is to contribute with knowledge about how valid research data in biodiversity citizen science are produced through information practices and how notions of credibility and authority emerge from these practices.

Data were collected through an empirical, interview-based study of the information practices of 15 participants active in the vicinity of the Swedish biodiversity citizen science information system Artportalen. Interview transcripts were analysed abductively and qualitatively through a coding scheme by working back and forth between theory and data. Values of credibility, authority and validity of research data were unfolded through a practice-oriented perspective to library and information studies by utilising the theoretical lens of boundary objects.

Notions of credibility, authority and validity emerge through participant activities of transforming species observations to data, supplementing reports with objects of trust, augmenting identification through authority outreach and assessing credibility via peer monitoring. Credibility, authority and validity of research data are shown to be co-constructed in a distributed fashion by the participants and the information system.

The article extends knowledge about information practices in emerging, heterogeneous scholarly settings by focussing on the complex co-construction of credibility, authority and validity in relation to data production.

Having defined liquidity, the aim is to assess the predictive capacity of its representative variables, so that economic fluctuations may be better understood.

Conceptual variables that are representative of liquidity will be used to formulate the predictions. The results of various machine learning models will be compared, leading to some reflections on the predictive value of the liquidity variables, with a view to defining their selection.

The predictive capacity of the model was also found to vary depending on the source of the liquidity, in so far as the data on liquidity within the private sector contributed more than the data on public sector liquidity to the prediction of economic fluctuations. International liquidity was seen as a more diffuse concept, and the standardization of its definition could be the focus of future studies. A benchmarking process was also performed when applying the state-of-the-art machine learning models.

Better understanding of these variables might help us toward a deeper understanding of the operation of financial markets. Liquidity, one of the key financial market variables, is neither well-defined nor standardized in the existing literature, which calls for further study. Hence, the novelty of an applied study employing modern data science techniques can provide a fresh perspective on financial markets.

因此,就了解經濟週期和經濟發展而言,流動資金是一個極其重要的概念。本研究擬在安全資產的價格預測方面取得進步。安全資產代表了經濟的實際情況,特別是美國的十年期國債。

流動資金的定義上面已說明了; 為進一步了解經濟波動,本研究擬對流動資金代表性變量的預測能力進行評估。

研究使用作為流動資金代表的概念變項去規劃預測。各機器學習模型的結果會作比較,這會帶來對流動資金變量的預測值的深思,而深思的目的是確定其選擇。

只要在私營部門內流動資金的數據比公營部門的流動資金數據、在預測經濟波動方面貢獻更大時,我們發現、模型的預測能力也會依賴流動資金的來源而存在差異。國際流動資金被視為一個晦澀的概念,而它的定義的標準化,或許應是未來學術研究的焦點。當應用最先進的機器學習模型時,標桿分析法的步驟也施行了。

若我們對有關的變量加深認識,我們就可更深入地理解金融市場的運作。流動資金,雖是金融市場中一個極其重要的變量,但在現存的學術文獻裏,不但沒有明確的定義,而且也沒有被標準化; 就此而言,未來的研究或許可在這方面作進一步的探討。因此,本研究為富有新穎思維的應用研究,研究使用了現代數據科學技術,這可為探討金融市場提供一個全新的視角。

The traction cable is paralleled with the existing traction network of electrified railway through transverse connecting line to form the scheme of long distance power supply for the traction network. This paper aims to study the scheme composition and power supply distance (PSD) of the scheme.

Based on the structure of parallel traction network (referred to as “cable traction network (CTN)”), the power supply modes (PSMs) are divided into cable + direct PSM and cable + autotransformer (AT) PSM (including Japanese mode, French mode and new mode). Taking cable + Japanese AT PSM as an example, the scheme of long distance power supply for CTN under the PSMs of co-phase and out-of-phase power supply are designed. On the basis of establishing the equivalent circuit model and the chain circuit model of CTN, taking the train working voltage as the constraint condition, and based on the power flow calculation of multiple train loads, the calculation formula and process for determining the PSD of CTN are given. The impedance and PSD of CTN under the cable + AT PSM are simulated and analyzed, and a certain line is taken as an example to compare the scheme design.

Results show that the equivalent impedance of CTN under the cable + AT PSM is smaller, and the PSD is about 2.5 times of that under the AT PSM, which can effectively increase the PSD and the flexibility of external power supply location.

The research content can effectively improve the PSD of traction power supply system and has important reference value for the engineering application of the scheme.

Using COVID-19 pandemic as a more immediate empirical reference, this paper aims to understand the biosecurity risks arising from tourist activities and, through a more prospective analysis, to consider the relevance of public health issues in the context of tourism-sustainability nexuses.

The text assumes a hybrid format, incorporating elements resulting from empirical research and essayistic viewpoints. The collection of empirical elements was based on documental research in several sources, such as newspapers, international institutions of an intergovernmental nature and the discussion forum of the travel platform TripAdvisor.

By assuming mobility and large agglomerations of people from different origins, mass tourism has fostered multiple outbreaks of COVID-19 and the rapid global spread of contagion chains. The pandemic clearly exemplified the responsibility of tourism in the dispersion of biotic agents with severe ecological, economic, social and public health repercussions. It is, therefore, urgent to rethink the tourism growth trajectory and more effectively consider the biosecurity risks associated with mobility in discussions on tourism and sustainability. At the same time, tourism must be delineated in terms of the great aims of sustainability, and this transversal purpose to which it contributes should be considered an intrinsic condition of its own sectorial sustainability as an economic activity.

The biosecurity challenges posed by mass tourism are a very topical issue, still little considered in sustainability policies and on which there is a marked deficit in scientific research.

The purpose of this study was to establish a Technology-Organization-Personality model of secure software development (SSD) innovation assimilation at the level of individual motivation. The model identifies individual psychological motivation, which influences innovation assimilation intention and behavior. It constitutes an organizational management view of SSD innovation assimilation from individual psychological motivation perspective.

An empirical study was employed to verify the assumption model. Semi-structured user interviews were conducted with some security experts to consult their advice and obtain the measurement scales. And questionnaires were circulated at a focus group meeting and among some software security professionals by email. Of 230 questionnaires that were answered, 215 could be used. IBM SPSS 19.0 and AMOS 17.0 were used alternately to analyze the data. Structural equation model was employed to verify the hypotheses of the model.

Results reveal that two types of individual motivation can influence SSD innovation assimilation, namely, potential organization support and individual needs. Furthermore, absorption capability was found to play a regulated function in the transition of SSD assimilation intention to behavior.

The findings reveal how individual motivation plays an important role in promoting complex innovation assimilation. It fills the gap of the research on organizational assimilation behavior and individual motivation in the context of SSD complex innovation, and provides management of software development organization with empirically based conceptualization to guide their personnel incentive policymaking.

The purpose of this paper is to focus on an information technology (IT) deployment project in the specific field of agricultural cooperatives. It also aims to underline the importance of the IT implementation phase, but also the pre-implementation phase.

A four-year canonical action research project was conducted within a network of more than 300 agricultural cooperatives. Research was carried out both during the IT implementation and after deployment. Key information was gathered through unstructured and unofficial interviews, observations, field notes, meetings, focus groups, and documentary analysis.

Despite user resistance behavior, the findings show that information systems (IS) implementation may lead to unexpected results that extend beyond the tool’s initial objectives. Indeed, four hidden facets of the tool were revealed: inductor, symbol, pretext, and reference.

Although the research is limited to one single-case study, it puts the emphasis on in-depth research, vs cross-sectional data collection, to analyze the relationship between IT implementation initiatives and organizational intelligence. Furthermore, the authors argue that while IS literature has separately developed related theories (actor-network theory, competitive intelligence), the authors conceptualize a whole theoretic system interrelating the two above-stated theories.

The implication for IS practitioners is that, by focusing only on experiences that have occurred during IT implementation, one may disregard critical information, behaviors and knowledge from unforeseen effects that have occurred after implementation. In future IT projects, IS managers therefore need to capitalize on post-implementation knowledge, through sociology of translation and competitive intelligence, in order to anticipate potential diversions from the initial objectives. Finally, while most IT implementation methods tend naturally to manage resistance maximize users’ satisfaction and to reduce potential resistance, the authors support an alternative approach. It consists into enhancing resistance in order to anticipate and resolve latent resistance behaviors directly or indirectly related to the project.

Despite widespread literature on resistance, appropriation or acceptance during IT projects, there is little research that addresses the impact of IT projects on organizational intelligence, and the kind of behaviors that lead to its failure or success. In the case, the implemented IT tool revealed hidden structural and organizational roles, which were unanticipated by IT designers and managers.

The purpose of this study/paper Manipulating Golden Wombs’ (2017) is to show the author’s non-site intervention of authoritarian – undemocratic maneuvering of both women’s and earth’s “golden” wombs. The burning fossil fuels in myriads of flame colors, signal the power and distress of Earth’s wounded womb, memories of war, environmental destruction and human fatality, and descend to decline as extinguished Oil Drops (2017), creating a void. Global warming poses a problem for fossil fuel systems and those who profit from them.

The title of this paper has been inspired by Cara New Dagget’s book, The Birth of Energy (2019), posited in the nascent realm of energy “mortalities.” Now, confronting a world warmed by sweltering fossil fuels, the book provides us with a direction to thinking energy beyond the “Calvinist view” of everlasting work. Spellbound by Manipulating Golden Wombs’ (2017), the audience canter around the outer surface of the centrally positioned, circulating luminous “acrylic” oil drops highlighted by hundreds of mono-frequency lamps impregnated with desert biodiversity. A closer look takes spectators through a fiery desert, across the fossil fuel fields into the depths of its scorching oil wells, its womb, as they sense the “real-time” catastrophe that had occurred beyond the gallery wall.

These artists’ objective with their interventions is to “root it to the contour of the […] land, so that it’s permanently there and subject to the weathering,” so the audience is “sort of curious to see what will happen to this” (Schmidt, 1996, 225) through the course of time. The works resists the resistance of nature and social culture, as well as of body and intellect by emphasizing the intransience, however complex, of human beings with the ecosphere in which they survive (Novak 2002, 23). The surfacing of the under-surface of the land and ocean life triggers the idea of the private space, which involves role-play, gender norms and the control over women's lives in the capitalist and Gulf societies. Authoritarianism, fossil fuel capital, high-energy use and militarism make the climate politics critical to planetary security. This combustible convergence gave birth to Manipulating Golden Wombs’ (2017).

Ganz reminds us that devouring less energy appears to be almost unharmonious with the current politics of being “Modern.” Sacrificing energy resonances with abstinence at best, and widespread death and injustice at worst. But, consuming an overload of energy is incompatible with a multispecies existence on Earth. Scientists caution “a cascade of feedbacks could push the Earth System irreversibly onto a ‘Hothouse Earth’ pathway,” the consequence of which could be an uninhabitable, unsafe globe for beings (Steffen et al., 2018). Even though it sounds vivid, it is hard to overstate the crisis in the midst of what environmentalists and biologists term as a sixth extinction event (Kolbert, 2014), in line with a “biological annihilation” that paints “a dismal picture of the future of life, including human life” (Ceballos et al., 2017).

It is not only the land’s womb that we have hurt; we have miffed the hearts of the water network, and “Othered” and the wombs of many women and most surfaces of the Earth have been penetrated, unconsented! To sustain a biodiverse sphere, to pause the deaths of the planet’s flora and fauna and to thrive on Earth, we need to work on renewable sources of energy based on “new collectively shared values, principles, and frameworks” (Steffen et al., 2018). We need to stop Manipulating Golden Wombs’ (2017). Are we ready to accept the challenge? (Lau and Traulsen, 2016)

Petro-masculinity has multiple global dimensions and manifests in multiple and locally specific ways (Dagget, 2018). This encourages the geographically diverse artists discussed in this paper to embrace alternative visions, to make bold and explicit statements on gender and global diversity, equity and rights. Through history, women, in specific, embodied the entirety of the Ecocene and its life cycle and explored it in the context of their own relationships, health, sexuality, fertility, reproduction, childbirth, illness and inescapably death. The artists’ interventions’ visual physiognomies and intentions point toward a comprehensive agenda of action that leads to remedial courses toward reinstating the biome to a healthy condition.

Manipulating Golden Wombs’ (2017) enacts the historic all-consuming fires, penetrating the “shared environment,” burning the fossilized fuels exuding from Earth’s penetrated womb. The higher cone-shaped oil drops irradiate the intense dazzling images of oil wells in flames and the desert flora and fauna nestled within the scorching inner arena. This aligns with the private space provided to women. The wombs are smothered in the fuming fires of the Gulf war. The darker, narrower lower oil drops, iconic of the remnants of fossil fuel, are the residual sludge within which the land and water species are enmeshed and ensnared to death. The potency of the enactment of the drops “enables the viewer to see [him/]herself seeing, to become aware of how she perceives the world around [him/]her and in doing so participates in shaping it” (Eliasson, 2009, p. 25) as a form of engagement, which involves an “attention to time, movement and changeability” (pp. 18–21).