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The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

This study aims to provide an overview of the evolution of knowledge on smart destinations and identify the key issues addressed in the smart destination research domain, the main themes and sub-themes and research gaps in smart destination research as well as the future research agenda to address those gaps.

A bibliometric analysis of 409 studies published on smart destinations literature was conducted using the Bibliometrix R-package to provide a comprehensive review of studies published on smart destinations and identify the main research themes, gaps in the literature and future research opportunities.

Based on the research findings, a conceptual model of smart destination research has been proposed. This conceptual model can serve as a foundation for further knowledge generation in this research area. The findings also shed light on future research directions, highlighting research opportunities for the exploitation of cutting-edge innovations and digitalization across various dimensions of smart destinations.

Although past research has paid attention to the theme of smart destinations, this work advances scientific knowledge by providing a foundation for a new smart destination management paradigm focusing on accessibility, sustainability, digitization, experience co-creation and creativity as milestones.

本研究旨在提供关于智慧目的地知识演变的概览, 并确定智慧目的地研究领域中涉及的关键问题、主要主题和子主题, 以及智慧目的地研究的研究空白, 同时提出未来研究议程以填补这些空白。

本研究利用 Bibliometrix R 软件对发表的409篇智慧目的地文献进行了文献计量分析, 以全面回顾关于智慧目的地的研究, 并确定主要研究主题、文献中的空白以及未来的研究机会。

基于研究结果, 本研究提出了智慧目的地研究的概念模型。该概念模型可作为进一步知识生成的基础。研究发现还为未来研究方向提供了启示, 强调了利用先进创新和数字化技术在智慧目的地各个维度上进行研究的机会。

尽管过去的研究关注了智慧目的地的主题, 但本研究通过提出以可达性、可持续性、数字化、体验共创和创意为里程碑的新智慧目的地管理范式, 推进了科学知识的发展。

Michael Buckland's works have spanned theoretical, historical and practice-oriented foci and genre. This article focuses on some of his theoretical-historical works that span over 20 years, which demonstrate a reading and critique of European Documentation in terms of what has been called “Documentality.” This turn to a philosophy of information called “Documentality” marks the moment of “neo-documentation.” This article surveys this moment in Buckland's works by reading his articles “Information as Thing,” “What is a ‘Document’?”, and “Documentality Beyond Documents.” It shows the transition from Documentation as a philosophy of information as representation to Documentality as a philosophy of information as function and performance. Some concepts and works of Bruno Latour are used to illuminate this transition from Documentation to Documentality. Implications and further research directions are discussed at the end.

Conceptual and historical analyses.

The article follows a neo-documentalist transition in Buckland's works in the thinking of documents from an Otletian representationalist epistemology (“Documentation”) to a functionalist and performative epistemology (“Documentality”) for documents.

This is a conceptual work on a limited corpus in Buckland's oeuvre. It has a limited discussion of Documentality in the works of other writers, namely the works of Bernd Frohmann and Maurizio Ferraris.

The article points to historical shifts in the study of documents in Library and Information Science.

Documentality critically and materially studies documents in sociotechnical information management systems and elsewhere.

This work highlights the importance of the above works and the importance of the neo-documentalist perspective of Documentality.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.