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The purpose of this paper is to examine Robert Pagès' 1948 conception of “auto-document” as a possible forerunner to the neo-documentalist conception of “documentality” as offered in Bernd Frohmann’s 2012 article “The Documentality of Mme Briet’s Antelope.”

This paper is conceptual and historical.

Robert Pagès' concept of the “auto-document” in his 1948 article proposed an understanding of documents that depends on the “uniqueness” of a document. His article proposed a post-Otletian theory of documents similar to a discussion of documents by Bernd Frohmann in 2012 with the concept of “documentality.” Further attention to Pagès work and to Frohmann’s works could result in new understandings of Briet’s works, could illuminate other works and authors understood as belonging to neo-documentation and could yield new understandings of documents and information from the perspective of documentality as a new philosophy of information and documents.

Further attention to Pagès' work and to Frohmann’s works could yield new understandings of documents and the relation of documentary types across natural and sociocultural domains and bring renewed attention to documentality as a new philosophy of information and documents.

Attention to these issues could broaden the study of documents and documentation, increase the historical understanding of Suzanne Briet’s works and bring light to other works in neo-documentation, particularly in regard to the concept of documentality as a new philosophy of documentation and information.

Attention to these issues could broaden the study of documents and documentation to include more broadly animal and other natural entities and our relationships to them. The works cited also illuminate an empirical science understanding of documents, documentary evidence and information.

This is one of the first papers commenting on Robert Pagès’ works and brings renewed attention to Bernd Frohmann’s works, as well as to neo-documentation and its concept and philosophy of documentality, as a new philosophy of information and documents.

The purpose of this paper is to focus on managing the risk of fraud in commercial letters of credit (LC) in Bangladesh involving three parties: the seller, the buyer and the bank. It addresses the severity of LC fraud, the banks’ actions when detected and the preventive measures the relevant parties can adopt.

This research uses doctrinal and qualitative methods to propose strategic actions that benefit buyers, sellers, banks, legal professionals and judges. The study aims to explore the modus operandi used by fraudsters through thematic analysis.

The study’s findings reveal that LC fraud has escalated to a concerning level, posing a significant threat to the economic stability of Bangladesh. Measures must be taken to mitigate this risk and safeguard the country’s financial integrity. To effectively combat the risk of LC fraud, the updated version of UCP must include specific and detailed guidelines on LC fraud. This study recommends preventative measures that all parties involved must take to reduce the likelihood of fraud significantly.

Due to a lack of LC experts, the participant sample for the study in Bangladesh was limited. Nevertheless, most banking participants were highly distinguished and held the Head of Trade Finance Department position in commercial banks. A few academics and legal practitioners with LC expertise also participated in the study.

It provides cutting-edge solutions to effectively handle LC fraud risk and provides proactive measures to prevent it.

This study aims to examine the dynamics of the market development of Islamic banking in Pakistan. This study investigates how shocks to the economy in the form of changes in benchmark rate and exchange rate and internal factors such as efficiency, profitability and asset quality affect the development of Islamic banking. The study also evaluates the impact of Islamic banking on the real economy in the macro perspective and society at large in terms of inclusiveness, competitiveness and fairness.

Autoregressive distributed lagged model method is used for analysing the short-run and long-run determinants of market development of Islamic banking and the economic impact of Islamic banking on the real economy.

Profitability and exchange rate have a positive effect on market development of Islamic banking while higher inefficiency and interbank rate have a negative effect. On the other hand, financing intensity and profitability in Islamic banking positively affect the large-scale manufacturing sector.

Stable profits, high asset quality, efficiency and rising import demand with low policy rate environment complement Islamic banking growth. Moreover, the economic assessment shows that Islamic banks have been able to achieve the financial inclusion of those who want to avoid Riba, but they need concerted efforts to improve competitiveness and distinction with regard to distributional impact.

To the best of the authors’ knowledge, this is the first study in Pakistan to evaluate determinants of market development of Islamic banking taking 16-year quarterly data and assessing the economic effects of Islamic banking on inclusiveness, competitiveness and fairness.

Drawing motivation from the greater exposure to uncertainty and condition changes that affect large projects due to their long lifecycle, this paper aims to investigate how the time factor affects the use of governance mechanisms to pursue the success of these projects.

To pursue its aim, the article applies the dichotomization between the hard and soft mechanisms of project governance to the analysis of a historical case study, whose findings are organized over the short, medium and long periods. The case selected is referred to the peculiar water system, made up of tunnels named “bottini,” that was in use in Siena (Italy) as the old aqueduct. Specifically, the study focuses on the project of expansion of this water system that was realized during the 14th century for the construction of the “Bottino maestro di Fontegaia.”

This article highlights the different relevance that, during the lifecycle of large projects, is assumed by hard and soft governance mechanisms, with the former having main relevance in a short and medium period, and the latter usually emerging in the medium period and, subsequently, playing a growing role for the project success in the long period.

The article contributes to the literature on large projects by providing novel insights about how the time factor impacts the governance of these projects. Furthermore, the case study, with its unique history, highlights the relevance of combining effectively the hard and the soft dimensions of project governance to pursue success.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate activity affects sustainability outcomes and how socio-ecological challenges affect corporate activity. The paper examines the relationship between sustainability reporting information infrastructures and sustainability reporting practice.

The paper mobilises a socio-technical perspective and the conception of infrastructure, the socio-technical arrangement of technical artifacts and social routines, to engage with a qualitative dataset comprised of interview and documentary evidence on the development and construction of sustainability reporting information.

The results detail how sustainability reporting information infrastructures are used by companies and depict the difficulties faced in generating reliable sustainability data. The findings illustrate the challenges and measures undertaken by entities to embed automation and integration, and to enhance sustainability data quality. The findings provide insight into how infrastructures constrain and support sustainability reporting practices.

The paper explains how infrastructures shape sustainability reporting practices, and how infrastructures are shaped by regulatory demands and costs. Companies have developed “uneven” infrastructures supporting legislative requirements, whilst infrastructures supporting non-legislative sustainability reporting remain underdeveloped. Consequently, infrastructures supporting specific legislation have developed along unitary pathways and are often poorly integrated with infrastructures supporting other sustainability reporting areas. Infrastructures developed around legislative requirements are not necessarily constrained by financial reporting norms and do not preclude specific sustainability reporting visions. On the contrary, due to regulation, infrastructure supporting disclosures that offer an “inside out” perspective on sustainability reporting is often comparatively well developed.

Higher education institutions (HEIs) are increasingly aware of their role in developing and implementing a sustainable paradigm, with the potential to accelerate progress toward sustainable development (SD). Therefore, this study aims to investigate the environmental, social and governance (ESG) and sustainable development goals (SDGs) practices of the University of Southern Santa Catarina (UNISUL) and, based on this analysis, indicate how HEIs in general can contribute to the promotion of these concepts.

The study was based on the authors' experiences and participant observations made during the establishment of sustainability practices at UNISUL. Additional data collected from documentary research and literature review were analyzed qualitatively.

The results show that sustainability is present in UNISUL’s educational and management processes as actions related to all SDGs and, thus, to all ESG dimensions. On the other hand, it was noted that many actions identified in the literature are not present, with governance being the dimension with fewer practices, thus indicating possibilities for improvement. In this way, new practices were suggested.

New actions linked to SDGs and ESG at UNISUL were identified that can be adopted by other HEIs.

The purpose of this paper is to engage readers with Unity Productions Foundation (UPF) films, which provide a powerful, inspirational digital tool for teachers. The organization's mission is to create documentaries, films and educational materials that contribute to bringing to light compelling stories of Muslim engagement through history and culture. UPF films and educational projects aim to promote peace and understanding to increase cultural pluralism and counter bigotry in our world.

Teachers will be able to utilize the resources provided in this paper to harness the power of media in their classrooms. Outlining the process by which teachers can follow the C3 inquiry using the film Prince Among Slaves will prepare teachers to see the alignment of the C3 Framework with their teaching. The “best practice” classroom strategies in structuring deliberations are ones that encourage students to fully participate and emphasize their voice.

This paper will unpack the practice methods that address the film Prince Among Slaves to be of benefit when sharing narratives through digital film and engage students in critical thinking through the C3 Framework. UPF films are the product of scholarly research and innovative production teams as the films provide the opportunity to visualize and explore multiple perspectives to understand historical content by providing a context for inquiry teaching and learning that is inclusive through deliberative discussions in the classroom.

The author certifies that this manuscript submission is original work and that all authors were involved in the intellectual elaboration of the manuscript and all parties have been acknowledged.

Emphasis is placed on knowledge-sharing practices and their influence on the power structure influenced by the technological background of the organization. This paper aims to focus on technological skills institutionalized to build organizational technological capital favoring the knowledge-sharing practices. It aims to extend the sociology literature by providing a conceptual background to explain the restructuring initiatives through the stabilizing role of technological capital.

Two comparative case studies have been conducted: the first study took place in a public company and the second study was carried out in a private company of telecommunication involving a documentary study, an observation and semi-structured interviews.

The findings in this paper show that the knowledge-sharing practices in the organizational field are stabilized by the technological capital. The technological capital promotes a knowledge management system and plays an important role in restructuring the established power within knowledge intensive organizations.

Chief executive officers are encouraged to promote sharing practices through developing an innovation culture and valuing technological skills. Relevance should be granted to the technological capital, which aligns the restructuring of a learning organization and promotes the knowledge management systems and stabilizes the organizational structure. Organizations should capitalize a set of technological skills as part of their organizational relevant capital.

Based on the practice theory of Bourdieu, this paper lights on the triad relation between knowledge sharing/organizational structure/technological capital through comparing between public/private management modes. A theoretical framework is proposed to overlap the ambiguity of the relation between knowledge and power.

This paper aims to clarify how organizations manage their participation in networks to share and jointly create knowledge but also risk unwanted knowledge spillovers at the same time. As formal governance, trust and observation are less applicable in informal networks, the authors need to understand how members address the need to protect knowledge by informal practices. The study aims to investigate how the application of knowledge protection practices affects knowledge sharing in networks. The insights are relevant for organizational and network management to control knowledge risks but harvest the benefits of network engagement.

The authors opted for an exploratory study based on 60 semi-structured interviews with members of 10 networks. In two rounds, network managers, representatives and members of the networks were interviewed. The second round of interviews was used to validate the intermediate findings. The data were complemented by documentary analysis, including network descriptions.

Through analyzing and building on the theory of psychological contracts, two informal practices of knowledge protection were found in networks of organizations: exclude crucial topics and share on selected topics and exclude details and share a selected level of detail. The authors explored how these two practices are enacted in networks of organizations with psychological contracts.

Counter to intuition that the protection of knowledge can be strengthened only at the expense of knowledge sharing and vice versa, networks benefitted from more focused and increased knowledge sharing while reducing the risk of losing competitive knowledge by performing these knowledge protection practices.