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The aim of this article is to present a viewpoint from learning as individual and group cognition for the benefit of organization learning scholarship.

Conceptual viewpoint of the author.

The results demonstrate that perspective of intentionality is important for understanding how learning as cognition develops into organizational learning.

Organizations that recognize perspective as the agency by which learning as cognition develops organizational learning have a better opportunity to remain competitive.

This paper provides a basis to advance understanding on how perspective influences learning as cognition as a developmental process for organizational learning.

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).

Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein.

The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings.

This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words.

The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both “reality” and “language” on the specific application of one common principle to various Member State environments.

This paper aims to investigate whether brand anthropomorphism has a direct impact on brand hate and what are the prevailing factors that play a significant role in this relationship.

This study provides insights on brand anthropomorphism phenomenon and negative consumer–brand relationships in the context of social media-based anti-brand communities. Using a quantitative analysis of the data gathered from an online survey, this study analyzes brand anthropomorphism in the three main online anti-brand communities toward Apple.

Findings indicated that brand anthropomorphism in itself does not impact on brand hate directly. Nevertheless, when it is used by consumers to express their negative feelings toward the hatred brand, the consumers’ attribution of responsibility and intentionality to Apple brand’s behavior positively affects brand hate, and ideological incompatibility is a good moderator for brand hate.

The results of this study are based on a limited number of survey respondents because anti-brand community members are very difficult to access, and thus, it was not easy to have their collaboration for this research.

This study highlights the power of social media as a tool for establishing negative consumer–brand relationships. Therefore, brand managers must recognize that consumer activists may be a serious threat to the company and deal with the consumers’ tendency to use anthropomorphism to express their hate.

To the best of the authors’ knowledge, this study is the first to investigate the link between brand anthropomorphism and brand hate, analyzed through a quantitative analysis.

With the outset of automatic detection of information, misinformation, and disinformation, the purpose of this paper is to examine and discuss various conceptions of information, misinformation, and disinformation within philosophy of information.

The examinations are conducted within a Gricean framework in order to account for the communicative aspects of information, misinformation, and disinformation as well as the detection enterprise.

While there often is an exclusive focus on truth and falsity as that which distinguish information from misinformation and disinformation, this paper finds that the distinguishing features are actually intention/intentionality and non-misleadingness/misleadingness – with non-misleadingness/misleadingness as the primary feature. Further, the paper rehearses the argument in favor of a true variety of disinformation and extends this argument to include true misinformation.

The findings are novel and pose a challenge to the possibility of automatic detection of misinformation and disinformation. Especially the notions of true disinformation and true misinformation, as varieties of disinformation and misinformation, which force the true/false dichotomy for information vs mis-/disinformation to collapse.

This paper aims to show how an illegal repository of literature, the Z-library, relates to and influences its users and how this relation is unique due to the illegal nature of the platform. The paper utilizes the idea of gamification to exemplify how to motivate users to contribute to a large shadow library in order to create the “world's largest e-book library,” sans “librarians.”

The study makes use of an ethnographic approach. It interrogates the functions of the website through intensive use—a close reading of sorts. The data provide a foundation for illustrating how illegal text repositories function at a surface level and how their design appeals to their user-base.

The paper provides a thorough and non-biased overview of how a “black open access” or “shadow library” site provides its users with pirated literature. It suggests that the lynchpin sustaining their functionality is a gamification of piracy designed to motivate a fragmented collective of individuals who work primarily for personal reward, rather than altruistic goals.

Due to the design of the study, the findings are not universal or applicable to all illegal repositories of text. Readers and researchers are encouraged to apply the concept introduced here to other cases.

This paper includes implication on the perception of literature piracy, how pirated literature is distributed and who performs the labor required to sustain illicit text repositories.

This paper provides a novel conceptual basis to study literature piracy.

The impact of frontline robots (FLRs) on customer orientation perceptions remains unclear. This is remarkable because customers may associate FLRs with standardization and cost-cutting, such that they may not fit firms that aim to be customer oriented.

In four experiments, data are collected from customers interacting with frontline employees (FLEs) and FLRs in different settings.

FLEs are perceived as more customer-oriented than FLRs due to higher competence and warmth evaluations. A relational interaction style attenuates the difference in perceived competence between FLRs and FLEs. These agents are also perceived as more similar in competence and warmth when FLRs participate in the customer journey's information and negotiation stages. Switching from FLE to FLR in the journey harms FLR evaluations.

The authors recommend firms to place FLRs only in the negotiation stage or in both the information and negotiation stages of the customer journey. Still then customers should not transition from employees to robots (vice versa does no harm). Firms should ensure that FLRs utilize a relational style when interacting with customers for optimal effects.

The authors bridge the FLR and sales/marketing literature by drawing on social cognition theory. The authors also identify the product categories for which customers are willing to negotiate with an FLR. Broadly speaking, this study’s findings underline that customers perceive robots as having agency (i.e. the mental capacity for acting with intentionality) and, just as humans, can be customer-oriented.

Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of environmental externalities. This has led to standardization, but has done little to motivate organizations to engage in more environmentally-aware behavior that transcends the coercive dimensions of codification. The work of Alexander von Humboldt (1769–1859) can bring new insights and perspectives to social and environmental accounting (SEA). In discussing Humboldt's philosophy of understanding the interconnectedness between people, their contexts (cultures) and their environment, the authors contribute to the emerging SEA literature on notions of interconnectedness and the web of accountabilities. The authors also explore how a Humboldtian approach may help break through the current epistemological boundaries of SEA by combining accurate measurement with imagery to make the “complex” manageable whilst embracing interconnectedness and hermeneutics.

In this conceptual paper, the authors humbly draw on Humboldt's legacy and explore the underlying philosophical assumptions of Humboldtian science. The authors then contrast these with current SEA approaches in the literature and derive new insights into their intentionality and practical use.

Re-examining Humboldt's pioneering work enables us to pinpoint what might be missing from current SEA approaches and debates. Humboldt upheld an “ethics of precision,” which included both measurement accuracy and qualitative relevance, and combined hands-on scientific fieldwork with the aesthetic ideals and interconnectedness of the age of Romanticism. Drawing on Humboldtian science, the authors propose focusing on the interconnectedness of nature and humanity, embracing the qualitative and hermeneutical and including aesthetics and emotion in environmental visualizations.

The paper elucidates why and how Humboldtian science might inform, guide and enhance the emancipatory potential of SEA in the 21st century. Specifically, the authors discuss Humboldt's approach of linking accurate measurement with imagery to convey a sense of interconnectedness.

The purpose of this paper is to carry out a review of the academic literature about corporate social irresponsibility (CSIR) highlighting aspects that help us to define socially irresponsible behaviour and its relationship with socially responsible behaviour.

Through a Boolean search of studies related to terms of irresponsibility undertaken from 1956 to October 2016, the authors develop a review of the literature focussing on the main perspectives used for defining the term of CSIR.

The paper provides a framework of three main dimensions for understanding the differences in the literature that defines CSIR: who defines irresponsible behaviour, an impartial observer or a specific group of stakeholders, whether it is a firm strategy or a punctual action and which is the relationship between corporate social responsibility (CSR) and CSIR, continuity vs orthogonal relationship.

The paper provides and extensive and original review of a key construct, CSIR, and develops some insights about its antecedents and consequences. The authors try to provide light to the contradictory situation where a growing interest in CSR and the increase in voluntary commitments adopted by company leaders incorporating CSR into their strategies are, paradoxically, increasingly associated with CSIR.

This paper aims to provide data on the self-perceived state of sustainability consciousness of first-year Hong Kong students.

Within a mixed-method research design framework, the authors conducted 787 questionnaires and collected 989 reflective narratives of first-year students of a university in Hong Kong, who were enrolled in the General Education course.

Attributed to students’ immersion in compulsory sustainability education modules within liberal studies programs in secondary through higher education (HE), the quantitative results revealed an increase in the self-perceived knowledge and behavioral aspects of sustainability consciousness of Hong Kong students and their low engagement in sustainability-related civic, campus or action groups. However, qualitative results revealed three aspects of the students’ sustainability consciousness: intentionality to make a difference; engagement with complex questions about identity, society and nature; and eschatological perspectives, which included imaginative, future-oriented and action-oriented approaches to critical reflection, supported by the rhetoric of hope, promises and commitment for better future.

The study provides insights into the challenge of implementation of the United Nations-based sustainable development model in the Hong Kong educational system through the formal liberal studies curriculum. It advances the field by constructing a momentum for conceptual changes in sustainability education research toward design of the non-linear and culturally sensitive frameworks for sustainability implementation in HE. This allows to utilize universities’ unique capacities for fostering students’ sustainability consciousness in a continuous and systemic way.