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The International Integrated Reporting Council claims that integrated reporting (IR) can enhance corporate accountability, yet critical and interpretative studies have contested this outcome. Insufficient empirical research details how preparers experience accountability while constructing IR; to fill this gap, the purpose of this paper is to analyse how the preparers’ mode of cognition influences the patterns of accountability associated with IR.

A functionalist approach to narratives helps elucidate the role that the IR preparers’ narrative mode of cognition plays on accountability towards stakeholders. The empirical analysis particularly benefits from in-depth interviews with the IR preparers of a global insurer that has used IR since 2013.

The preparers’ narrative mode of cognition facilitates dialogue with IR users. It addresses accountability tensions by revealing the company’s value creation process. Preparers’ efforts to establish a meaningful dialogue with a growing variety of stakeholders through broader and plainer messages reveals the potential of IR as a narrative source of a socializing form of accountability. However, financial stakeholders remain the primary addressees of the reports.

This paper focusses on preparers’ views; further research should integrate users’ accountability expectations.

This paper offers new insights for dealing with corporate reporting and accountability in a novel IR setting.

Pew and Mavor (1998) called for an integrative representation of human behavior for use in models of individual combatants and organizations. Models with integrated representation of behavior have only been achieved at rudimentary levels according to those performing the studies (e.g. Pew & Mavor, 1998; Tulving, 2002) and those building the models (e.g. Warwick et al., 2002). This chapter will address aspects of cognitive performance that are important to incorporate into models of combat based on acceptance of theory, strength of empirical data, or for other reasons such as to bridge gaps where incomplete knowledge exists about cognitive behavior and performance. As a starting point, this chapter will assess which of Pew and Mavor’s recommendations are still appropriate as determined by a review of selected literature on cognition and its representation. We will also provide some review and extensions of key literature on cognition and modeling and suggest a way ahead to close the remaining gaps. Different aspects of cognition are described with recent findings, and most are followed by an example of how they have been represented in computer models or a discussion of challenges to their representation in modeling.

The purpose of this paper is to present two models of human cognition. The first narrow model concentrates on the mind as an information-processing apparatus, and interactions with information as altering thought structures and filling gaps in knowledge. A second model incorporates elements of unconsciousness, embodiment and affect. The selection of one model over the other, often done tacitly, has consequences for subsequent models of information seeking and use.

A close reading of embodied engagements with pornography guided by existential phenomenology.

The paper develops a phenomenology of information seeking, centered primarily around the work of Merleau-Ponty, to justify a more expansive concept of cognition. The authors demonstrate the roles of affect and embodiment in document assessment and use, with a prolonged example in the realm of browsing pornography.

Models of information seeking and use need to account for diverse kinds of human-document interaction, to include documents such as music, film and comics that engage the emotions or are perceived through a broader band of sensory experience to include visual and auditory components. The authors consider how those human-document engagements form virtual communities based on the similarity of their members’ affective and embodied responses, which in turn inform the arrangements, through algorithms, of the relations of documents to each other. Less instrumental forms of information seeking and use – ones that incorporate elements of embodiment and affect – are characterized as esthetic experiences, following the definition of the esthetic provided by Dewey. Ultimately the authors consider, given the ubiquity of information seeking and its rhythm in everyday life, whether we can meaningfully characterize information seeking as a distinct human process.

Recent research on group demography demonstrates that an increase in demographic diversity has both positive and negative effects on group effectiveness. These studies have linked increased group diversity with an increase in creative thinking and innovation, a decrease in intra‐group cohesion, and an increase in intragroup conflict. The cognitive processing framework proposed in this paper integrates these results into a coherent understanding of the effects of diversity on groups. The cognitive framework provides an explanation of group diversity effects and it suggests ways to minimize the negative effects of group diversity.

The diversity of social forms both regionally and historically calls for a paradigmatic reassessment of concepts used to map human societies comparatively. By differentiating “social analytics” from “explanatory narratives,” we can distinguish concept and generic model development from causal analyses of actual empirical phenomena. In so doing, we show how five heuristic models of “modes of social practices” enable such paradigmatic formation in sociology. This reinforces Max Weber’s emphasis on the irreducible historicity of explanations in the social sciences.

Explanatory narrative.

A paradigmatic consolidation of generalizing concepts, modes of social practices, ideal-type concepts, and generic models presents a range of “theoretical tools” capable of facilitating empirical analysis as flexibly as possible, rather than cramping their range with overly narrow conceptual strictures.

To render social theory as flexible for practical field research as possible.

Develops a way of synthesizing diverse theoretical and methodological approaches in a highly pragmatic fashion.

The purpose of this article is to examine the nature and type of methods used in futures studies and foresight work which are explicitly concerned with creating “forward views” and/or “images of the future” (“prospective” methods).

A new analytical technique, “mode‐level analysis”, is introduced and described, based on a classification of “modes” of futures thinking and levels of “depth” of interpretive frameworks. By choosing both a set of thinking modes and a series of interpretive levels as a basis, prospective methods may be analyzed in terms of which mode(s) and what level(s) they operate with or at.

Two modes of thinking and five levels of depth are chosen for this analysis. The resulting schema is used to classify such methods as: wildcards, forecasting, “trend breaks”, visioning, backcasting, and alternative histories and counterfactuals. An analysis is also carried out on the method of “scenarios”, revealing a variety of different approaches operating at multiple levels of depth. The historical development of prospective methods is also discussed.

Mode‐level analysis can be generalized to any number of modes or levels, depending on the application, context or objectives of the analyst. It may be used by academics for interest's sake and for teaching students, and by practitioners as both a design tool and a diagnostic one.

This paper introduces a new technique for classifying prospective methods, and may help lead to ideas for the creation of new methods.

The purpose of this paper is to advocate a “social representations” approach to the study of socio‐cognitive processes during information systems (IS) implementation as an alternative to the technological frames framework.

The paper demonstrates how social representations theory can improve research outcomes by applying it to three recent studies that employed the technological frames framework.

It is found that because the technological frames framework is overly technologically centered, temporally bounded, and individually focused, it may lead to symptomatic explanations of IS implementation. Alternatively, using the theory of social representations can offer more fundamental causal explanations of IS implementation processes.

IS researchers are encouraged to use a social representations approach to study IS implementation as the theory provides a rich vocabulary to examine the formation, change, and content of representations of IS, and their relationship to people's actions toward IS.

The paper introduces a new theoretical perspective into the IS research discipline, which can be applied to provide better research results concerning IS implementation.