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The study seeks to address the research question: “How can Gadamerian and Ricoeurian hermeneutics be operationalized in an interpretive accounting research project”? The purpose of this paper is twofold: first, to review the key hermeneutic concepts of philosophers Gadamer and Ricoeur; and second, to share insights from the researcher’s experience of applying Gadamerian and Ricoeurian hermeneutics to an interpretive accounting research project.

The paper draws on the extant literature and the researcher’s own experience using hermeneutics theory in an interpretive accounting research project involving in-depth interviews with organisational managers.

The process of interpretation is described using the core concept of the hermeneutic circle where the reader and the text engage in dialogue. The readers’ pre-understandings play a key role in this dialogue and assist in drawing meaning from the text. However, it is necessary for the reader to adopt a critically reflexive approach remaining alert for both unproductive pre-understandings and hidden power structures and ideologies in the text being interpreted. Each reading of a text involves the completion of one cycle of the hermeneutic circle in which the reader transitions from pre-configuration to configuration and ultimately re-configuration concluding with the reader acquiring new horizons of understanding. The researcher’s experience of applying hermeneutic theory to an interpretive accounting research project are reflected on and nine lessons are offered.

These insights will prove valuable to interpretive researchers within the social sciences, including accounting and management studies, as well as those working in the natural sciences.

Extending documentation and analysis frameworks for acousmatic music to performance/interpretation, from an information science point of view, will benefit the transmission and preservation of a repertoire with an idiosyncratic relation to performance and technology. The purpose of this paper is to present the outcome of a qualitative research aiming at providing a conceptual model theorizing the intricate relationships between the multiple dimensions of acousmatic music interpretation.

The methodology relies on the grounded theory. A total of 12 Interviews were conducted over a period of three years in France, Québec and Belgium, grounded in theoretical sampling.

The analysis outcome describes eight dimensions in acousmatic performance, namely, musical, technical, anthropological, psychological, social, cultural, linguistic and ontological. Discourse profiles are provided in relation to each participant. Theory development led to the distinction between documentation of interpretation as an expertise and as a profession.

Data collection is limited to French-speaking experts, for historical and methodological reasons.

The model stemming from the analysis provides a framework for documentation which will benefit practitioners and organizations dedicated to the dissemination of acousmatic music. The model also provides this community with a tool for characterizing expert discourses about acousmatic performance and identifying content areas to further investigate. From a research point of view, the theorization leads to the specification of new directions and the identification of relevant epistemological frameworks.

This research brings a new vision of acousmatic interpretation, extending the literature on this repertoire’s performance with a more holistic perspective.

Traditional methods of assurance outlined by current professional standards are risk-based models where the emphasis is on the veracity of published data rather than on the rigour of the interpretation or analysis of information provided to users. As such, they are not well suited for expressing an opinion on qualitative, subjective or forward-looking assessments typically included in integrated reports. In this context, the purpose of this paper is to describe an alternate approach to assurance and identifies the initial elements of an “interpretive assurance model”.

The research is exploratory/interpretive. It relies on detailed interviews with experienced auditors and preparers to develop an initial approach for providing some level of assurance over an integrated report.

The research identifies elements of an interpretive assurance model which focusses on providing assurance on the interpretation and analysis of information included in an integrated report rather than on underlying data. These include an examination of the completeness of the explanation of the value creation process provided in an integrated report; the methods used to support management discussion and analysis; and the reasonability of the review process used to ensure the reliability of qualitative, subjective and forward-looking representations contained in an integrated report.

The study is conducted in a South African setting. While limiting the study to a single jurisdiction may be seen as a limitation, local preparers and auditors have had at least five years of experience with the application of an integrated reporting framework and are in a strong position to provide detailed insights.

An interpretive assurance model shifts the focus from objective verification of data using defined test procedures to evaluation of the interpretation and analysis process used to prepare an integrated report. Application of the proposed model will require practitioners and auditing students to be trained extensively in qualitative analytical techniques. The inherent complexity of contemporary business models and the multi-dimensional focus of integrated reports will also result in changes in the composition of audit teams which are currently dominated by experts in financial reporting rather than integrated or strategic business management.

The paper is the first to offer a practical approach for providing assurance over an integrated report. It responds to calls form the International Integrated Reporting Council and International Auditing and Assurance Standards Board for more innovative assurance models for addressing the reporting needs of contemporary organisations.

This paper discusses the ways that software programs can support qualitative market research practitioners in data analysis and interpretation. First it looks at what these programs entail and shows how certain misconceptions have arisen around their use. Then it describes how one particular program, NUD*IST, can be used in the analysis and interpretation process and relates this to its use by market research practitioners.

The purpose of this paper is to investige the general computing mechanisms of solving the system information problems of interpretation and its fundamental limitations, due to physical basis Turing machine.

For creation of theoretical base of methodology, the authors make an attempt to demonstrate the possibility of a constructive building of Turing machine as meta-ontological basis of computing. In the course of this building the role of the operator of atomic implicative transition if-then as generic operator of recognition/decision-making is shown. In order to substantiate the thesis about the determinative role of implicative transition in the interpretation mechanisms, the authors will carry out the comparative analysis methods of interpretation in systems of pattern recognition and expert systems interpretation type.

The carried-out analysis allows to formulate a common mechanism underlying the classical methods of solving problems of interpretation and to concretize the fundamental limitations of these methods, caused computational basis of their actualization. The cybernetic interpretation of this mechanism is offered.

The fundamental limitations of classical methods of solving problems of interpretation sets the boundaries of the cybernetic approach and allows to outline a way out beyond it. In this context, the authors put forward knowledge-based mechanism of perceptual modeling of dynamics of system visual environment – autonomous agent.

This paper proposes a dialogical approach for analyzing and presenting Interpretative Phenomenological Analysis (IPA) data in organizational research.

The paper explores the story behind a story, showing how qualitative research can be fictionalized and reflexively framed in contemporary organizational settings, illustrated by IPA research conducted by the authors, into selection interviewing in Australia. Drawing from researchers' narrative notes that reflexively interpret interview data in narrative form, the data were re-interpreted in fictionalized dialogical form, enabling findings to be analyzed and presented more interactively.

The application of new interpretative techniques, like fictionalized dialogue, contributes to a richer interpretation of phenomena in qualitative organizational and management research, not limited to IPA studies.

Fictionalized dialogue brings to the surface an additional level of analysis that contributes to thematic analysis in a novel manner, also serving as a communicative tool.

Content analysis is a family of systematic, rule-guided techniques used to analyze the informational contents of textual data (Mayring, 2000). It is used frequently in nursing research, and is rapidly becoming more prominent in the medical and bioethics literature. There are several types of content analysis including quantitative and qualitative methods all sharing the central feature of systematically categorizing textual data in order to make sense of it (Miles & Huberman, 1994). They differ, however, in the ways they generate categories and apply them to the data, and how they analyze the resulting data. In this chapter, we describe a type of qualitative content analysis in which categories are largely derived from the data, applied to the data through close reading, and analyzed solely qualitatively. The generation and application of categories that we describe can also be used in studies that include quantitative analysis.

This article develops a methodological framework to support qualitative analyses of legal texts. Scholars across the social sciences and humanities use qualitative methods to study legal phenomena but often overlook formal legal texts as productive sites for analysis. Moreover, when qualitative researchers do analyze legal texts, they rarely discuss the methodological underpinnings that support their approach. A thorough consideration of the methodological underpinnings of qualitative approaches to legal analysis is therefore warranted.

By bringing critical legal theory into conversation with qualitative methodology, this article outlines a set of key principles to inform qualitative approaches to reading the law.

To construct this methodological framework, this article first distinguishes between qualitative approaches to textual analysis and the doctrinal approaches undertaken in legal practice and formal legal scholarship. It then considers how this qualitative approach might be applied to one particular genre of legal text: namely, judicial opinions, otherwise known as reasons for judgment. In doing so, it argues that robust qualitative analyses of legal texts must consider the unique characteristics of those texts, such as their distinct form, voice, rhetorical structure, and performative capabilities.

The methodological framework outlined here should encourage qualitative researchers to approach legal texts more readily and challenge the hegemony of doctrinal approaches to legal interpretation in social science research.