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The purpose of this paper is to develop a software-library in the R programming language that implements the concepts of the interpretive coordinate, interpretive axis and interpretive plane. This allows for the automatic and reliable interpretation of results from the multiple correspondence analysis (MCA) as previously proposed and published. Consequently, the users can seamlessly apply these concepts to their data, both via R commands and a corresponding graphical interface.

Within the context of this study, and through extensive literature review, the advantages of developing software using the Shiny library were examined. This library allows for the development of full-stack applications for R users without the need for knowledge of the corresponding technologies required for the development of complex applications. Additionally, the structural components of a Shiny application were presented, leading ultimately to the proposed software application.

Software utilizing the Shiny library enables nonexpert developers to rapidly develop specialized applications, either to present or to assist in the understanding of objects or concepts that are scientifically intriguing and complex. Specifically, with this proposed application, the users can promptly and effectively apply the scientific concepts addressed in this study to their data. Additionally, they can dynamically generate charts and reports that are readily available for download and sharing.

The proposed package is an implementation of the fundamental concepts of the exploratory MCA method. In the next step, discoveries from the geometric data analysis will be added as features to provide more comprehensive information to the users.

The practical implications of this work include the dissemination of the method’s use to a broader audience. Additionally, the decision to implement it with open-source code will result in the integration of the package’s functions by other third-party user packages.

The proposed software introduces the initial implementation of concepts such as interpretive coordination, the interpretive axis and the interpretive plane. This package aims to broaden and simplify the application of these concepts to benefit stakeholders in scientific research. The software can be accessed for free in a code repository, the link to which is provided in the full text of the study.

This study aims to explore the implications of a recent case in spring 2022 where the novel Dracula went “viral” as tens of thousands of Tumblr users participated in a serialized re-reading and discussion of the text through the hashtags #dracula and #dracula daily.

The authors use a mixed-methods sequential explanatory design approach (quant: topic modeling; qual: multimodal content analysis) to examine how users describe their own practices as well as top posts (more than 25,000 likes, comments and reblogs) in the first month of the collective reading of the novel.

The authors found that the serialization of Dracula made space for “wandering reading practices” (Chavez, 2010) relevant to this interpretive community on Tumblr. The quantitative methods determined specific affective, intertextual and serialized aspects of textual play that were salient to readers. In top posts themselves, the authors saw readers creating metaleptic content imagining characters like the protagonist Jonathan in other novels or contexts, as well as processing and playing with their collective emotional responses toward characters. Additionally, readers used irony or satire through multimodal compositions to create literary arguments.

Playfully analyzing literature together through intertextual connections and multimodal memes has the potential to be both emotionally resonant, culturally relevant and supportive of literary interpretive practices. Based on these findings, the authors provide suggestions for teachers working to embrace interpretive play in formal learning spaces.

Significant advances have been made in using applied methodological approaches. These approaches facilitate critical and creative ways to generate new knowledge, encouraging researchers to explore novel research questions which could not be sufficiently addressed using traditional “branded” methodologies. It is important that, in addition to design, researchers consider the most appropriate methods to collect data. The purpose of this paper is to explore the use of the draw and tell method in the context of an interpretive descriptive study.

Given the challenges associated with eliciting responses from adolescent populations, in addition to the use of a semi-structured interview guide, the authors encouraged adolescent participants to produce drawings as part of an interpretive descriptive study.

Despite the fact that drawings are seldom used with adolescents during research interviews, the authors found this method promoted conversation and facilitated deep exploration into adolescents' perspectives.

The authors argue that this creative approach to data collection should be embraced by researchers engaging in applied methodological research, particularly with participants who may be challenging to engage. Drawings, although seldom used with adolescent research participants, can stimulate engagement and facilitate conversations.

This essay takes issue with the incommensurability thesis, which assumes that meaningful research work across different paradigms cannot occur. Could it be that the thesis understates the case for meaningful relationships to develop across paradigms? Is it possible that researchers can authentically and rewardingly collaborate across paradigms and create joint studies published in established journals?

Based on the observation that interparadigmatic research exists, the authors investigate two questions. How is interparadigmatic research expressed in the accounting research literature? How can we comprehend the process that underlies the development and publication of interparadigmatic research, focusing on cohabitation involving the positivist and interpretive paradigms of research?

To deal with the first question, the authors focus on two interparadigmatic articles: Greenwood et al. (2002) and Paugam et al. (2021). The authors find each article showcases a dominant paradigm – whereas the role of the other paradigm is represented as secondary; that is, complementing and enriching the dominant paradigm. To address the second question, the authors rely especially on their involvement as coauthors of three interparadigmatic studies, published between 2019 and 2022 in FT50 journals. The authors’ analysis brings to the fore a range of facilitators that fit their experiences, such as the development of cross-paradigmatic agreement within the authorship to cope with the complexity surrounding the object of study, the crafting of methodological compromises (e.g. regarding the number of documents to analyze) and the strategizing that the authorship enacted in dealing with journal gatekeepers.

From the authors’ experiences, they develop a model, which provides a tentative template to make sense of the process by which interparadigmatic research takes place. The model highlights the role of what the authors call “epistemic mediation” in producing interparadigmatic studies.

The purpose of this paper is to investigate relationships of urban seismic resilience assessment indicators.

To achieve this aim, construction of the urban seismic resilience assessment indicators system was conducted and 20 indicators covering five dimensions, namely building and lifeline infrastructure, environment, society, economy and institution were identified. Following this, this study used evidence fusion theory and intuitionistic fuzzy sets to process the information from experts then developed the fuzzy total interpretive structure model.

A total of 20 urban seismic resilience assessment indicators are reconstructed into a hierarchical and visual system structure including five levels. Indicators in the bottom level including debris flow risk, landslide risk, earthquake experience and demographic characteristics are fundamental indicators that significantly impact other indicators. Indicators in the top level including open space, gas system and public security are direct indicators influenced more by other indicators. Other indicators are in middle levels. Results of MICMAC analysis visually categorize these indicators into independent indicators, linkage indicators, autonomous indicators and dependent indicators according to driving power and dependence.

This paper attempts to explore relationships of urban seismic resilience assessment indicators with the interpretive structural model method. Additionally, Fuzzy total interpretive structure model is developed combined with evidence fusion theory and intuitionistic fuzzy sets, which is the extension of total interpretive structure model. Research results can assist the analytic network process method in assessing urban seismic resilience in future research.

Lean Six Sigma (LSS) is a continuous improvement procedure that helps in improving the performance, decreasing variations, reducing lead time and increasing profit. Industry 4.0 (I4.0) portrays a new phase in the enterprise and aims at digitalization of the enterprise. The basis of I4.0 is a cyber-physical system, leading to product networking and complete coordination of process, value enhancement and further optimization. Integrating LSS methodology with I4.0 will give an edge in competitiveness to an enterprise. The aim of this study is to identify and analyze barriers to have an obstacle free implementation.

LSS and I4.0 barriers are identified through literature review. In this paper 18 barriers of LSS and I4.0 that hinder the implementation of integrated LSS and I4.0 are collected. Analysis of barriers was done using interpretive ranking process (IRP).

From the results, it is observed that lack of top management attitude, commitment and involvement are the most dominant barriers.

The study is done by gathering inputs from industry practitioners and derived inferences have practical relevance.

The study of barriers for integrated LSS and I4.0 is the original contribution of the authors.

This paper aims to discuss the views of scholarship in South Asia regarding Riba and Riba-free finance, including the conservative and realist schools in mainstream thought and the assimilative and interpretive schools in liberal thought.

The paper uses textual analysis to critically review the writings of scholars in South Asia on contemporary issues regarding Riba and Riba-free finance. It provides a critical review in the light of Islamic jurisprudence and extant Islamic economics literature.

There are several characteristics in conventional banking and finance products that do not comply with Islamic teachings. In this scenario, Islamic banking is comparatively a better alternative to conventional banking and finance products to achieve Shari’ah compliance and avoid indulging in Riba.

Voluntary financial exclusion to avoid Riba is significant in Muslim-majority countries. Increased penetration of Islamic finance requires clarity on what is Riba and confidence in Riba-free alternatives. Outreach efforts of Islamic financial institutions use conventional banking as a frame of reference to provide a critique of interest-based banking. However, the apprehensions within the Islamic finance literature also need to be answered to change perception and enhance people’s willingness to use Islamic banking. Doing this can expedite the process of financial inclusion as well as help in the transformation of the economy on Riba-free foundations in a reasonably quick timeframe.

This is the first study to critically evaluate the financial proposals presented and propagated by the contemporary interpretive school in South Asia.

Sustainability is a major challenge for India’s (Bharat’s) coal mining industry. The government has prioritized sustainable growth in the coal mining industry. It is putting forth multifaceted economic, environmental and social efforts to accomplish the Sustainable Development Goals (SDGs). This research aims to identify the factors for sustainable improvements in coal mining operations. Secondly, this study examines the intensity of causal relations among the factors. Thirdly, this study examines whether causal relations exist among the factors to be considered for sustainable improvement in coal mining operations. Lastly, the study aims to understand how the factors ensure sustainable improvement in coal mining operations.

An integrated three-phase methodology was applied to identify the critical factors related to coal mining and explore the contextual relationships among the identified factors. Fifteen critical factors were selected based on the Delphi technique. Subsequently, the fifteen factors were analyzed to determine the contextual and causal relationships using the total interpretive structural modelling (TISM) and DEMATEL methods.

The study identified “Extraction of Coal and Overburden” as the leading factor for sustainable improvement in coal mining operations, because it directly or indirectly influences the overall mining operation, environmental impact and resource utilization. Hence, strict control measures are necessary in “Extraction of Coal and Overburden” to ensure sustainable coal mining. Conversely, “Health Impact” is the lagging factor as it has very low or no impact on the system. Therefore, it requires fewer control mechanisms. Nevertheless, control measures for the remaining factors must be decided on a priority basis.

The proposed structural model can serve as a framework for enhancing sustainability in India’s (Bharat’s) coal mining operations. This framework can also be applied to other developing nations with similar sustainability concerns, providing valuable guidance for sustainable operations.

The current study highlights the significance of logical links and dependencies between several parameters essential to coal mining sustainability. Furthermore, it leads to the development of a well-defined control sequence that identifies the causal linkages between numerous components needed to achieve real progress towards sustainability.

Purpose: Nowadays, many terms like computer vision, deep learning, and machine learning have all been made possible by recent artificial intelligence (AI) advances. As new types of employment have risen significantly, there has been significant growth in adopting AI technology in enterprises. Despite the anticipated benefits of AI adoption, many businesses are still struggling to make progress. This research article focuses on the influence of elements affecting the acceptance procedure of AI in organisations.

Design/Methodology/Approach: To achieve this objective, propose a hierarchical paradigm for the same by developing an Interpretive Structural Modelling (ISM). This paper reveals the barriers obstructing AI adoption in organisations and reflects the contextual association and interaction amongst those barriers by emerging a categorised model using the ISM approach. In the next step, cross-impact matrix multiplication is applied for classification analysis to find dependent, independent and linkages.

Findings: As India is now focusing on the implementation of AI adoption, therefore, it is essential to identify these barriers to AI to conceptualise it systematically. These findings can play a significant role in identifying essential points that affect AI adoption in organisations. Results show that low regulations are the most critical factor and functional as the root cause and further lack of IT infrastructure is the barrier. These two factors require the most attention by the government of India to improve AI adoption.

Implications: This study may be utilised by organisations, academic institutions, Universities, and research scholars to fill the academic gap and faster implementation of AI.

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.