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By specifying long lists of users of published financial reports, accounting authorities may be raising the expectations of users for corporate accounting information. Discusses whether the raising of these lists creates users’ rights to information. Rights to information has been a theme, without in‐depth examination, both in conceptual frameworks and the general accounting literature. Conducts such an examination, revealing both the bases for, and justification of, the rights claimed within the accounting literature. After identifying what rights are claimed, justifications proffered by their proponents are investigated to establish the validity of these rights. Concludes that accounting’s frameworks need a rights‐based approach to ensure that fairness and justice are extended to those named as users.

The purpose of this paper is to study how two accounting professors at a German university dealt with their denazification, a process carried out by the Allied Forces following the Second World War to free German society from Nazi ideology. It is argued that the professors carried a stigma due to their affiliation with a university that had been aligned with the Nazi state apparatus.

The paper uses Goffman’s work on “Stigma” (1963/1986) and “Frame Analysis” (1974/1986) to explore how the professors aimed to dismiss any link with the Nazi regime. Primary sources from the university archives were accessed with a particular focus on the professors’ post-war justification accounts.

The paper shows how the professors created a particular frame, which they supported by downplaying frame breaks, primarily their Nazi party memberships. Instead, they were preoccupied with what Goffman (1974/1986) terms “the vulnerability of experience,” exploiting that their past behavior requires context and is thus open to interpretation. The professors themselves provide this guidance to readers, which is a strategy that we call “authoring” of past information.

The paper shows how “counter accounts” can be constructed by assigning roles and powers to characters therein and by providing context and interpreting behavior on behalf of the readers. It is suggested that this “authoring” of past information is successful only on the surface. A closer examination unveils ambiguity, making this strategy risky and fragile.

Jürgen Habermas is one of the most important authors in contemporary philosophy. In this chapter, we analyse his contribution to the philosophical debate on universalism and relativism and consider its implications for organization studies and organizations operating in an intercultural environment. We briefly describe the critique of a universal concept of reason that has been forwarded by sceptical and postmodern philosophers. As a response to this critique, we outline the contribution of discourse ethics and analyse the theories of Jürgen Habermas and his colleague Karl-Otto Apel. We explore the justification of discourse ethics and point out some problems in its argumentative logic. In the light of this critique, we outline some characteristics of an intercultural ethics that is based on constructivist philosophy and point to some encouraging prospects on the consolidation of the debate between relativistic and universalistic philosophers.

Disputes are now considered endemic in the construction industry. They often arise from the poor resolution of claims in the course of construction projects. Efforts have been geared towards reducing the incidence of claims. These efforts are of two kinds: those that seek answers from basic principles and legal issues at the pre‐construction phase and those that attempt to solve the problems through claims management procedures at the construction phase. This paper reviews the developments in claims management and highlights the deficiencies in current claims management approaches. It focuses on the need for improvement of the efficiency of claims negotiation and suggests the use of multiagent systems as an approach to achieve it. The potential benefits of the suggested approach are discussed in the concluding section of the paper.

Proposes the concept of rhetorical closure to address the phenomenon of pervasive IT “fashions”. Suggests that prevailing discourses surrounding IT are dominated by the rhetoric of closure and that such closure, although mutually constructed by suppliers, consultants and managers, has had several adverse consequences in terms of organizational change and results. Stimulates a critical thinking regarding the persistence of successive waves of new IT fashions and the consequences of closure on practice.

Theoretical framework informed by political views within the social shaping school combined with Habermas' theory of communicative action. Illustration of the argument is based on 22 semi‐structured interviews (senior practitioners from client‐firms, software suppliers and consulting‐firms working on ERP projects).

Outlines the nature of the “chain reaction” produced by rhetorical closure from individual practices to the segment level. Identifies occasions for breaking down rhetorical closure at the three levels of analysis. At the individual level, opportunities are related to daily users' practices. At the organizational level, opportunities are related to ongoing organizational decisions and negotiations regarding IT adoption. At the segment level, opportunities are related to forming coalitions, networks and groups of users.

Adopts an original perspective, examining the concept of rhetorical closure from a combination of two approaches: social shaping of technology and communicative action theory. Connects different types of closure to different types of rationality, and recognizes the specific validity claims underlying them. Calls into question current decision‐making processes that sustain IT pervasiveness and taken‐for‐granted assumptions of inevitability associated with new IT fashions.

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

The purpose of this paper is to identify cultural preferences in advertising style in the UK and Greece through the comparison of advertisements for food products of local brands.

In total, 39 advertisements were collected from local food magazines in 2012-2013. Each copy was content-analyzed based on three dimensions of advertising style: advertising forms, appeals, and verbal communication style.

The analysis of the copies shows a tendency for Greek advertisements to adopt a forceful style and to convey an abundance of factual information in direct forms, combined with emotional appeals emphasizing local origin, nostalgia, and long-standing cultural traditions. On the contrary, UK copies tend to emphasize the entertainment value of advertisements, while communicating rational appeals in an informal register.

The variations in advertising style for the promotion of food products in the UK and Greece reflect the different ways in which advertising works, and potential differences in consumers’ decision making when it comes to the purchase of the products. The findings could have relevance for the design and transcreation of multinational food campaigns, and they could facilitate the development of research questions to be addressed in food marketing and advertising and consumer behaviour research.

The study adopts an interdisciplinary approach to the analysis of the copies and the interpretation of findings, which draws on marketing and advertising and integrates a linguistic analysis of the text. By focusing on a particular product category and origin, it attempts to comprehensively account for their effect on advertising practices.

In some fields, research group experiences gained in laboratories are more influential than the classroom in shaping graduate students’ research abilities, understandings of post-graduate careers and professional identities. However, little is known about what and how students learn from their research group experiences. This paper aims to explore the learning experiences of engineering graduate students in one chemical engineering research group to determine what students learned and to identify the practices and activities that facilitated their learning.

Ethnography was used to observe the experiences of one research group in chemical engineering. Fieldwork included 13 months of observations, 31 formal interviews (16 first-round and 15 second-round interviews) and informal interviews. Fieldnotes and transcriptions were analyzed using grounded theory techniques.

Research group members developed four dominant competencies: presenting research, receiving and responding to feedback, solving problems and troubleshooting problems. Students’ learning was facilitated by the practices and activities of the research group (e.g. weekly full group and subgroup meetings) and mediated through the interactions of others (i.e. peers, faculty supervisor and lab manager).

This study adds to the engineering education literature and contributes to the larger discourse on identifying promising practices and activities that improve student learning in graduate education.

While the use of the pragmatic sociology of critique has enjoyed increasing academic popularity, the relationship between justification and broader power relations remains unclear. Recent attention to the concept of ‘domination’ suggests the need for a greater focus on how employed public goods reinforce prevailing social arrangements. In this article we explore the public debate over the expansion of hydraulic fracturing of shale gas (so-called ‘fracking’) in the United Kingdom (UK). This technology has generated significant debate and controversy. Through a detailed examination of public inquiries into the technology we explore how different actors employ discursive strategies to justify their claims for the expansion or rejection of fracking. Through this analysis, the article identifies how some of these justifications enjoy precedence over others within the prevailing neoliberal political regime. By explaining how such a political regime is constituted, our study contributes to better understanding how different justifications support hegemonic political ideologies.

This paper aims to present a classification of approaches toward knowledge claim evaluation (KCE), which is the process of evaluating and testing knowledge claims in organizations, and to position KCE as a fundamental research issue for KM.

The paper draws from a range of KM theories in the academic literature and reviews the role of KCE. Concepts and principles from epistemology provide the basis for the analysis and classification of KCE approaches. The paper's particular focus is on KCE in innovation. Furthermore, practical examples illustrate the working of KCE.

KCE is a neglected process in KM theories. The conceptual underpinnings of KCE in KM theories are insufficient and empirical studies are lacking. The paper identifies three approaches towards KCE from the literature. The proposed classification shows that KCE can be dealt with in various ways, and that an understanding concerning the practical workings, the contextual factors and effects of KCE can yield fruitful advances in KM theory and organizational practice.

The literature review is based on a pre‐defined choice of KM theories in KM literature, whereas alternative selection criteria may be possible.

KCE is a topic that is under‐exposed in the KM literature. The authors show that multiple approaches toward KCE can be identified and that KCE can be very relevant for organizations and KM theory and practice.