Search results

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

Evaluation of research is a core function of academic work, yet there has been very little theoretical development about what it means to ‘know’ in relation to judgements made in examination of doctoral research. This chapter addresses the issue by reflecting on findings from three projects aimed at enhancing understanding of doctoral examination. In order to progress understanding about knowledge judgements in the doctoral research context, the chapter draws on two key contributions in the field of knowledge and knowing, namely, Habermas’ cognitive interests and Chinn, Buckland and Samarapungavan’s notion of epistemic cognition. It examines the common ground between the two bodies of theory, drawing illustratively on empirical work in the field of doctoral examination. The comparison of the Habermasian theory of cognitive interests with Chinn et al.’s notion of epistemic cognition led to the conclusion that there were areas of overlap between the two conceptual schemas that could be utilised to advance research into doctoral examination in higher education. Habermas’ cognitive interests (which underpin his ways of knowing theory) offer a conceptual lens that facilitates analysis of the interaction of ontological and epistemic components of knowledge production. Chinn et al.’s notion of epistemic cognition allows for finer grained analysis of aspects of the cognitive work involved in knowledge rendition. This work is particularly pertinent in an era that sees the boundaries of the disciplines being challenged by the need for new perspectives and cross-disciplinary approaches to solving complex problems.

Learners’ dispositional attributes form the foundations for their learning behaviour and therefore academic outcomes. This study aims to explore the dispositional attributes of postgraduate learners in coursework programs, and to understand the relationships between dispositional attributes and academic achievement at this level.

This study profiled the dispositions towards learning of 880 Master’s students in Australia, reported in an online survey. Statistical analysis was used to explore the possibility of underlying dispositional dimensions and latent clusters of participants within the cohort.

The profile of the cohort overall was as expected for an elite academic group, yet there was substantial variation between individuals. Cluster analysis identified three groups of students with meaningfully different dispositional profiles. Exploratory factor analysis revealed two underlying dispositional dimensions, representing epistemic and agentic attributes. Epistemic attributes were most closely related to academic achievement.

It is argued that students at Master’s level typically possess the agentic attributes necessary for effective self-regulation. At this level, therefore, epistemic attributes are more relevant for differentiating between higher and lower achieving students. The attainment of sophisticated epistemic attributes is in line with the stated goals of postgraduate education. This supports the explicit teaching of metacognitive and epistemic skills within postgraduate degrees.

This study contributes a detailed analysis of Master’s students’ dispositional profiles. Two underlying dispositional dimensions are identified, representing agentic and epistemic attributes. The importance of epistemic attributes for postgraduate academic achievement identifies an opportunity for targeted interventions to raise the quality of learning at this level.

This study aims to share the development of new conceptual tools, which merge theories of critical whiteness studies (CWS), epistemic injustice and abolitionist teaching, applying them to the discourse of pre- and in-service teachers across the predominantly white institutions (PWIs) as they discuss antiracist teaching through the book Stamped and a series of online discussions.

This qualitative, collaborative practitioner inquiry derived data from video-recorded, online discussions, interviews and weekly research meetings. Critical discourse analysis revealed theoretical gaps and prompted the integration of additional theories, resulting in new conceptual tools, which are applied here to both “in the moment” exchanges between participants and individuals’ reflections in interviews.

Applying new conceptual tools to discussions of whiteness and race revealed how epistemic harm, microresistance and epistemic justice emerge in talk along with the importance of cultivating critical vigilance among antiracist educators.

This study elucidates how merging the conceptual frameworks of CWS, epistemic injustice and abolitionist teaching provides new tools for interrogating antiracism relative to whiteness in participants’ and researchers’ experiences. It challenges teacher educators, particularly at PWIs, to recognize how epistemic harm may be inflicted on students of color when centering whiteness in teacher education.

The study aims to empirically test the effects of antecedents on behavioral intentions towards Uber-ridesharing services. The antecedents are perceived value (hedonic, utilitarian, epistemic, and symbolic value), e-Attitude, and technology attachment (smartphone use, Internet use, and e-Involvement). Moreover, the study explores the mediating effect of three-dimensional perceived value (hedonic, utilitarian, and epistemic value) and e-Attitude; and the moderating effect of symbolic value on behavioral intentions towards Uber-ridesharing services.

A mixed survey (75% Google Form, 25% face to face) was conducted in Bangladesh to collect data from customers who had previously participated in Uber-ridesharing services, one of the largest ridesharing platforms in Bangladesh. Subsequently, data were analyzed based on the structural equation modeling technique using SmartPLS 3.3.3.

The study findings revealed that hedonic value, utilitarian value, epistemic value, symbolic value, e-Attitude, smartphone use, internet use, e-Involvement had a direct significant positive impact on behavioral intentions. Also, e-Attitude significantly impacted hedonic, utilitarian, and epistemic value. In addition, Smartphone use, internet use, and e-Involvement significantly influenced e-Attitude. Moreover, the study findings revealed that hedonic, utilitarian, and epistemic value partially mediates between e-Attitude and behavioral intentions; and e-Attitude partially mediates between Smartphone use, Internet use, and e-Involvement and hedonic, utilitarian, and epistemic value and behavioral intentions. Furthermore, the results indicate that epistemic value significantly moderates the relationship between hedonic, utilitarian, and epistemic value and behavioral intentions.

This study uncovers some insightful findings for ridesharing services providers and managers helping to build customers' positive behavioral intentions towards Uber-ridesharing services. In particular, practitioners can improve cost-efficiency, hedonic and symbolic aspects, availability of rides of Uber-ridesharing services. Moreover, the ridesharing services managers should adopt technology-based service opportunities.

The study enriches sharing economy literature, especially ridesharing services, exploring the direct effect of epistemic value, e-Attitude, smartphone use, Internet use, and e-Involvement on behavioral intentions. Moreover, this study presents smartphone use, Internet use, and e-Involvement as new antecedents of e-Attitude and behavioral intentions. Furthermore, the study explores the mediating effect of hedonic, utilitarian, and epistemic value and e-Attitude; and the moderating effect of symbolic value in Uber-ridesharing service perspective.

To encourage more just open educational practices, the purpose of this paper is to describe Jose Medina’s theory of epistemic justice and develop a framework applying this conception of epistemic justice to OEP through learning design. The authors hope this framework will help researchers and practitioners develop more equitable learning experiences in open educational contexts.

This paper is conceptual and design-oriented. This paper seeks to draw relationships between José Medina’s work in The Epistemology of Resistance, recent empirical studies in learning design and OEP. By analyzing relationships between these works, this paper lays out design principles that can empower educators seeking to create equitable open learning experiences.

This paper finds several generative intersections between the social justice centered epistemology presented by Medina, empirical learning design studies and OEP. This study finds that structured learning designs which integrate well-researched principles may provide guidance for further practice and research in ways not generally discussed in open education literature. This paper builds on these findings by describing practical ways these intersections can be implemented in OEP.

To the best of the authors’ knowledge, this is the first theoretical analysis of the relationship between epistemic justice and OEP.

The internet and search engines dominate within people’s information acquisition, especially among the younger generations. Given this trend, this study aims to explore if information and communication technology (ICT) practices, internet reliance and views of knowledge and knowing, i.e. epistemic beliefs, interact with each other. Everyday practices and conceptions among beginning undergraduate students are studied as a challenge for higher education.

The study builds upon survey-based quantitative data operationalising students’ epistemic beliefs, their internet reliance and their ICT practices. The survey items were used to compute subscales describing these traits, and the connections were explored using correlations analysis.

The results suggest that the more beginning undergraduate students rely on internet-based information, the more they are inclined to epistemic beliefs where knowledge is regarded as certain, unchanging, unambiguous and as being handed down by some authority.

The approach used in the study applies to the sample used, and further research is required to test the applicability of the approach on larger samples.

The study highlights the risk of everyday information practices being transferred into the educational context.

Ignorance of these changes may pose a risk for knowledge building on different educational levels and in a longer perspective, a threat to democracy.

While there is some research on epistemic beliefs in relation to internet-based information, studies approaching the problem over a possible connection between epistemic beliefs and internet reliance are scarce. In addition, this study implies a conceptual bridge between epistemic beliefs and internet reliance over the concept of algorithmic authority.

This paper aims to analyze some of the epistemically pernicious effects of the use of the internet and social media. In light of this analysis, it introduces the concept of epistemic pornography and argues that epistemic agents both can and should avoid consuming and sharing epistemic pornography.

The paper draws on research on epistemic virtue, cognitive biases, social media use and its epistemic consequences, fake news, paternalistic nudging, pornography, moral philosophy, moral elevation and moral exemplar theory to analyze the epistemically pernicious effects of the internet and social media.

There is a growing consensus that the internet and social media activate and enable human cognitive biases leading to what are here called “failures of epistemic virtue.” Common formulations of this problem involve the concept of “fake news,” and strategies for responding to the problem often have much in common with paternalistic “nudging.” While fake news is a problem and the nudging approach holds out promise, the paper concludes that both place insufficient emphasis on the agency and responsibility of users on the internet and social media, and that nudging represents a necessary but not sufficient response.

The essay offers the concept of epistemic pornography as a concept distinct from but related to “fake news” – distinct precisely because it places greater emphasis on personal agency and responsibility, and following recent literature on moral elevation and moral exemplars, as a heuristic that agents might use to economize their efforts at resisting irrational cognitive biases and attempting to live up to their epistemic duties.

This paper aims to develop a conceptual framework for tracing the cognitive and affective micro-processes management accountants can draw upon to construct themselves as reflective practitioners within organizational context.

Drawing on pragmatic constructivism and Heron’s (1992) theory of learning and personhood, the framework provides a methodology for tracing the way management accountants can construct themselves as reflective practitioners by enactig epistemic practices (Cetina, 2001). Furthermore, we enquire into the epistemological requirements for creating trustworthy knowledge and the processes through which actors can diminish the proactive-pragmatic truth gap.

The framework shows how the participatory function of the mind, deeply rooted in affective processes, is implicated in creating empathic engagement with epistemic objects. Besides the affective dimension, there is the need for logical inferences to link facts and reveal possibilities for helping actors to pursue their value system. Coupling affective and logical processes fosters passionate humility, which helps actors create clear communicative acts with whom other actors can resonate, leading to the development of functioning practices.

Providing a framework for tracing the micro-processes of epistemic practices can serve as a tool for researchers to acquire a more detailed account of the practice and. By looking into the epistemological aspect of practice, researchers could be able to go beyond describing practice and suggest improvements from a pragmatic point of view.

The paper provides a novel insight into the analysis of management accounting practice by showing the interplay between affective and cognitive processes in sustaining epistemic practice. Additionally, it opens up the dialogue on trustworthiness of knowledge generated through epistemic practices.

The purpose of this paper is to consider “at home ethnography” and “abroad ethnography” not as labels standing for different kinds of fieldwork “out there” but rather as the poles of a continuum identifying the ethnographer’s situated, relative and ever changing epistemic status.

Building on data from a recent fieldwork in an intensive care unit, the author identifies the different epistemic circumstances that originate from the entanglement of the multiple territories of knowledge at stake in any ethnography of complex organizations.

The analysis shows how the participants’ relative access to knowledge and rights to claim it vary according to the circumstances and the unfolding of the interaction. The discussion advances that the ethnographer oscillates between “being abroad” and “being at home” as if he was constantly moving between the two classical positions of ethnographic work: making the familiar strange as it is typical of ethnographies focusing on the “very ‘ordinariness’ of normality” (Ybema et al., 2009, p. 2), and making the strange familiar as it is typical of anthropologists studying exotic communities.

The paper contributes to the still ongoing debate on “at home” organizational ethnography, by addressing the limits of the “insider doctrine” (Merton, 1972) that still pervades contemporary ethnography and proposes cognitive oscillation as the challenging mindset of any ethnographer-in-the-field.