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The purpose of this paper is to formulate an analytical framework for the information concept based on the semiotic theory.

The paper is motivated by the apparent controversy that still surrounds the information concept. Information, being a key concept within LIS, suffers from being anchored in various incompatible theories. The paper suggests that information is signs, and it demonstrates how the concept of information can be understood within C.S. Peirce’s phenomenologically rooted semiotic. Hence, from there, certain ontological conditions as well epistemological consequences of the information concept can be deduced.

The paper argues that an understanding of information, as either objective or subjective/discursive, leads to either objective reductionism and signal processing, that fails to explain how information becomes meaningful at all, or conversely, information is understood only relative to subjective/discursive intentions, agendas, etc. To overcome the limitations of defining information as either objective or subjective/discursive, a semiotic analysis shows that information understood as signs is consistently sensitive to both objective and subjective/discursive features of information. It is consequently argued that information as concept should be defined in relation to ontological conditions having certain epistemological consequences.

The paper presents an analytical framework, derived from semiotics, that adds to the developments of the philosophical dimensions of information within LIS.

The purpose of this paper is to review and discuss Luciano Floridi’s 2019 book The Logic of Information: A Theory of Philosophy as Conceptual Design, the latest instalment in his philosophy of information (PI) tetralogy, particularly with respect to its implications for library and information studies (LIS).

Nine scholars with research interests in philosophy and LIS read and responded to the book, raising critical and heuristic questions in the spirit of scholarly dialogue. Floridi responded to these questions.

Floridi’s PI, including this latest publication, is of interest to LIS scholars, and much insight can be gained by exploring this connection. It seems also that LIS has the potential to contribute to PI’s further development in some respects.

Floridi’s PI work is technical philosophy for which many LIS scholars do not have the training or patience to engage with, yet doing so is rewarding. This suggests a role for translational work between philosophy and LIS.

The book symposium format, not yet seen in LIS, provides forum for sustained, multifaceted and generative dialogue around ideas.

The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.

The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.

The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.

The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.

Studies on vulnerability in the workplace, although relevant, are rare because it is difficult to access. This article aims to focus on the benefits of using autopraxeography to study and step back from vulnerability at work.

Autopraxeography uses researchers' experience to build knowledge.

Autopraxeography provides a better understanding of vulnerability and the opportunity to step back from the difficulties experienced. Instead of ignoring experiences related to vulnerability, this method makes it possible to transform them into new avenues of knowledge. Moreover, it enables researchers to step back from experiences of vulnerability, thus making them feel more secure.

The main differences from other self-studies stem from the epistemological paradigm in which this method is anchored: pragmatic constructivism. The most important difference is the production of generic knowledge in three recursive steps: writing in a naïve way, developing the epistemic work and building generic knowledge.

The purpose of this paper is to enlarge the body of knowledge on research through design (RtD) methods that can be employed by landscape architects and others working on (but not limited to) sustainable energy transition.

A specific approach to RtD – qualitative landscape structure analysis (QLSA) – is introduced and illustrated by means of diagrams and photographs. Two case studies showcase the application of QLSA for research on solar parks in the Netherlands and research on wind turbines in the Alpine foothills in Southern Germany.

The case studies show how RtD can help to define design principles for large solar parks and arrangement of wind turbines in particular landscape types in the Netherlands and Germany, respectively. In doing so, RtD can help to expand the breadth of spatial research beyond well-established methods such as multi-criteria decision analysis and environmental impact assessment.

The paper provides insights into contemporary RtD in two countries and affirms the importance of such research with regard to landscape transformations while starting to define a research niche for landscape architects and other environmental designers working on the topic of sustainable energy transition.

This paper details a teacher-implemented intervention, negotiating learner-generated materials, with the aim of improving low levels of learner motivation. This had resulted from the introduction of a problematic entry test policy acting as gatekeeper to an internationally-accredited diploma course in the learners’ specialized technical subject. For the learners, successful completion of the diploma course would guarantee social and financial benefits including promotion, increased salary and prestige within the military institution. However, an order came from the commanding officer that learners would only be accepted onto the diploma course if they attained an IELTS test score of Band 5. This requirement was not attainable by the learners in the time available and represented a threat to their career aspirations, which would negatively affect them personally, economically and professionally. Consequently, there was a substantial drop in learner motivation. An intervention was constructed and conducted during the course over a two-week period to supplement students’ course book in order to counter such poor levels of motivation. The study was set within the critical paradigm, using quantitative and qualitative data collecting methods to answer my research question: “To what extent does the intervention (asking learners to choose a topic, select original material, and suggest the type of tasks to be produced for the material) have a positive effect on learners’ levels of motivation?” Key findings included an observed increase in learner engagement and a greater level of concentration than in recent classes together with reduced learner worry about the IELTS test. Several conclusions are offered as to the efficacy of conducting such an intervention and how it could impact on learner motivation.

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

This paper aims to investigate the application of the Italian Banking Association (ABI) industry-specific reporting standard in microfinance institutions by determining whether or not a banking sector reporting standard can enhance non-financial reporting (NFR) quality and volume to meet stakeholders’ information needs in the specific setting investigated.

This paper develops an analysis of available ABI documents from 2006 to 2013 to conduct a content analysis of the quality and volume of the NFR of 98 Italian cooperative banks (CBs) during the 2008–2009 ABI implementation year. These data are analysed using two regression models to investigate the quality and volume of NFR disclosures.

The findings suggest that for CBs in the Italian banking sector, the information provided in the non-financial reports in adherence to the ABI sector reporting standard is relevant in terms of both volume and quality. However, when investigating specific categories of disclosure such as the community, the relevance of the ABI reporting standard is fairly low. The authors question the “one-size-fits-all” approach favouring a more sector-tailored approach to ensure that the NFR covers key sectoral concerns.

The high heterogeneity in the sector could negatively affect the capability of sector-specific standards to truly foster reliable, complete and extensive NFR. Therefore, NFR standard-setters, such as the International Sustainability Standards Board, should consider these heterogeneities.

Reporting standardisation should be multi-voiced and include different – even contrasting – perspectives to promote expert and non-expert engagements.

This paper focuses on hybrid organisations and shows how the theoretical approach of dialogic accountability can improve the quality of sector-specific reporting standards.

The main purpose of this study is to analyze how consumers’ visual attention to wine label design correlates with their preferences. Accordingly, this study uses quantitative eye-tracking metrics to understand which design proposal has greater visual salience. A more specific objective was to assess which design proposal was preferred to be marketed.

The experiment involved evaluating of three different labeling proposals of an Italian winery. Infrared eye-tracking was used to measure implicit eye movements on the three bottles displayed, simultaneously, on a computer screen. A generalized linear model was used to test how consumers' visual attention to wine label design correlated with their preferences.

The design proposals were evaluated significantly differently, with one set being preferred. In general, a strong positive relationship was found between pausing to peruse a specific design proposal and making an explicit choice of the same bottle.

The main limitation of the experiment concerns the sample interviewed. As the sample is homogeneous, the results may not be generalizable to other segments. Furthermore, the addition of electroencephalographic devices that monitor brain activity could provide crucial information for understanding consumer behavior during the purchase decision-making process.

Eye-tracking methods could be useful for designers and wine producers during the evaluation process of design projects.

The use of eye-tracking for evaluating design proposals before placing a product on the market is relatively novel. This method provides objective, quantitative and predictive information on consumer preferences contributing guidelines to designers and marketers during the product conception phase.