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The purpose of this paper is to propose a novel conception of embodied entrepreneurial identity. Prior studies conceptualise identity primarily in terms of narrative or discourse. Critiquing the limited focus on linguistic practices, the authors build on the literature by highlighting the role of the non-linguistic. The implications for researching one particular group – entrepreneurs with impairments – are considered.

Entrepreneurial identity is conceptualised as a unique constellation of concerns emergent from the embodied practices of agents committed to new venture creation and management. This new conception draws principally on the embodiment literature, Archer's identity framework and Goffman's ideas on the presentation of self, impression management and stigma.

The entrepreneurial identity literature is underpinned by a number of problematic assumptions that limit understanding of the meaning, formation and influence of identity on action. The body is often an absent presence; it is presupposed, implicit or under-theorised as an influence on identity, producing a disembodied notion of the entrepreneur. Consequently, entrepreneurs are treated as an homogeneous group in terms of the embodied properties and powers, rather than as uniquely embodied individuals. Studies typically assume an able-bodied, as opposed to a differently abled, agent. Entrepreneurs with impairments are largely invisible in the literature as a result.

The approach highlights the role of the body and embodied non-linguistic practices, such as movement, posture, gestures and facial expressions in the formation of identity. Recognising entrepreneurs as differently abled agents, possessing particular embodied properties and powers, is crucial for understanding identity and action.

Although the case for case studies is now well established in accounting and management research, the exact nature of their contribution is still under discussion. This paper aims to add to this debate on contribution by arguing that case studies explore not one reality but several.

This is a theoretical paper that discusses ontology using a deductive approach.

The paper argues that reality is differentiated into physical, structural, agential, cultural and mental realms.

The paper begins to draw out some of the implications of “differentiated realities” for case studies, but there is much more that could be said.

Because case studies encompass differentiated realities, the paper discusses how expectations about the contribution of case studies should be intimately linked to the nature of the differentiated realities being researched.

“Differentiated realities” provides a fresh look status of case study findings and challenges the idea of a single social reality – as portrayed by both social positivism and social constructivism.

The paper reviews literature that claims that for the first two decades of its existence, the computer industry was insular, esoteric and disproportionately populated by men. It cites feminist and industry commentary that claims that these sub‐cultural features have had a negative impact on information systems (IS∥ development, and that because they possess more rounded profiles ‐‐ typically possessing both social as well as technical skills ‐‐ the advent of more women into the sector would lead to improvements in design and golden opportunities for female developers. The paper discusses qualitative interview data elicited from developers designed to assess the likelihood of these predictions holding true. Specifically, it discusses the common‐sense discourses deployed to represent male and female workers’ social and technical skills. It concludes that the processes whereby both types of skills are recognised are highly complex and that such processes often privilege male workers and their competencies, so that we should remain sceptical of any over‐optimistic predictions that a shift in the quantities of women undertaking IS work will automatically lead to a shift in the qualitative nature of such systems and the contexts within which they are produced.

The author distinguishes between state, process, and object perspectives on institutions and institutionalization. While all-purpose process approaches dominate the literature, the author argues that these are analytically insufficient without theorizing the nature of “institutional objects.” Building on recently developed analytic disaggregations of the culture concept in cultural sociology, the author argues that doings, sayings, codes, and artifacts exhaust the broad classes of potential objects subject to institutionalization processes. The proposed approach provides a coherent ontology for future empirical work, features robust microfoundations, places institutional routines and practices in a material context, and acknowledges the importance of semiotic codes and vocabularies in organizational fields.

This study examines the information literacy practices of young video bloggers, focusing on the ways in which they construct their cognitive authority through a health-related information creation process.

This study draws upon socially oriented information literacy research and nexus analysis as its methodological framework. Data, including YouTube videos, theme interviews and video diaries, were collected with three Finnish video bloggers and qualitatively analysed using nexus analytical concepts to describe the central elements of social action.

The study shows that video bloggers employ several information practices during the information creation process, including planning, information-seeking, organization, editing and presentation of information. They construct their cognitive authority in relation to their anticipated audience by grounding it on different types of information: experience-based, embodied and scientific. Trustworthiness, emphasized with authenticity and genuineness, and competence, based on experience, expertise and second-hand information, were recognized as key components of credibility in this context.

This study increases the understanding of the complex ways in which young people create information on social media and influence their audiences. The study contributes to information literacy research by offering insights into the under-researched area of information creation. It is among the few studies to examine cognitive authority construction in the information creation process. The notion of authority as constructed through trustworthiness and competence and grounded on different types of information, can be taken into account in practice by information professionals and educators when planning information literacy instruction.

The purpose of this paper is to examine and reinterpret information ecology in the context of the changing environment of services, which has been strongly affected by digitalisation and increasing citizen engagement. Here, information ecology refers to the interaction and co-evolution of technologies, human beings and the social environment.

The data consist of 25 thematic interviews conducted in a public Finnish organisation responsible for organising welfare services, and in its collaborating organisations. The interviews were analysed qualitatively. The analytical framework is based on Nardi and O'Day's five components of information ecology: system, diversity, co-evolution, keystone species and locality.

The analysis shows that these basic components still exist in the digitalisation era, but that they should be interpreted and highlighted differently, for example, stressing the openness of the information system instead of closed systems, as well as emphasising the increasing meaning of diversity amongst digitalisation, and the dynamic co-evolution between the elements of the system. New capabilities, such as the ability to combine various kinds of information and knowledge, are needed in this adaptation.

The study illustrates a wider, updated information-ecology concept with the help of empirical research. Technology affects care organisations' information ecologies in numerous – often invisible – ways, which this study brings into light.

So far, information-ecology research has overlooked social and healthcare, but this study provides findings concerning this societally important sector.

The purpose of this paper is to investigate how language (choice) in CSR reports of leading oil companies in Nigeria is used to portray an image of “responsible organisation”.

This paper draws insights from communication studies (persuasion theory) and critical discourse analysis (CDA) studies to discursively unpack all those subtle and visible, yet equally invisible, linguistic strategies (micro-level elements): wording (single words), phrases and chains of words (clauses/sentences). These linguistic strategies (micro-level elements) proxy organisational discourses (meso-level elements), which are reflective of wider social practices (macro-level elements). The authors base the investigation on CSR reports of six leading oil companies in Nigeria from 2009 to 2012.

The findings of this study reveal that (leading) Nigerian oil companies linguistically use CSR reports to persuasively construct and portray the image of “responsible organisation” in the eyes of wider stakeholders (the communities) despite serious criticism of their corporate (ir) responsibility.

As opposed to the previous content analysis based studies, this paper contributes to the emerging stream of CDA studies on CSR reporting by providing a finer-grained linguistic analytical schema couched in Fairclough’s (2003) approach to CDA (and persuasion theory). This helps to unravel how persuasive language/discourse of responsible organisation is enacted and reproduced. The authors thus respond to the calls for theoretical plurality in CSR reporting research by introducing persuasion theory from communication studies literature which has hitherto been rarely applied.

The purpose of this paper is to analyze the dynamics and transformative potential associated with counter accounts. It explores how counter-accountants’ attempts to rearticulate animal production result in their own identity becoming constructed during the conflict setting and how this identity subsequently relates to the transformative potential of the counter accounts.

The paper investigates counter accounts released during an animal rights activists’ campaign against industrial meat and dairy production in Finland. The counter accounts, consisting of secretly filmed videos from pig farms, contrasted the official depiction of animal farming and received wide publicity over several years. The main empirical data set consists of 21 interviews with a variety of parties that have a stake in the conflict. This data set is supplemented with a broad set of published documentary material.

The authors find that the counter accounts managed, to some extent, to rearticulate the meaning of animal production, potentially resulting in the emergence of small-scale societal effects. When trying to undermine the counter-accountants’ radical political demand, the dominant social groups not only dismissed the counter accounts but also attempted to constitute the counter-accountants’ identity as irresponsible, militant and negligent, drawing a firm political boundary between “them” and “us.” Likewise, the counter-accountants seemed reluctant to communicate with representatives of the dominant regime, resulting in an antagonistic as opposed to an agonistic relationship between the two political groups. The paper also discusses ethical questions concerning the production of counter accounts, the importance of having a clearly articulated political vision, and the challenges related to evaluating whether the counter accounts have been successful.

The paper provides insights into the design, use and reception of counter accounts in a real-life social setting, thus providing a direct response to a recent call by Thomson et al. (2015). The paper illustrates the usefulness of the conceptual dynamic conflict arena framework presented by Thomson et al. (2015), and makes use of discourse theory (Laclau and Mouffe, 1985; Laclau, 2005, 2001, 1996) to highlight how in exploring the transformative potential of counter accounts it is necessary to also consider how the identity of the counter-accountants becomes constructed and understood. Furthermore, the paper also seeks to advance the connections between accounting research and significant global problems by investigating an ethically and environmentally disputed industry, and by engaging with the interrelationships between accounts and accountability in the context of socio-ecological change.

This paper aims to examine ethnographic evidence on the acculturation of non-native English-speaking teachers in accounting (ANNESTs) in an Australian university to understand the process, strategies and outcomes of the acculturation process.

Ethnographies of five ANNESTs representing diverse cultural backgrounds were studied. Data were collected from publicly available sources and informal discussions supplemented by semi-structured interviews.

The findings show that integration – that is, learning and participating in the Australian host culture while maintaining original cultural values – is the most popular acculturation strategy, followed by assimilation, whereby ANNESTs interact primarily with the host culture and retain loose links with their original culture. ANNESTs covered in this study fall into different stages of the acculturation process depending on their English language competency, the extent of contact with native Australians, cultural proximity and length of residence in Australia.

This paper concludes that challenges of acculturation confronting ANNESTs concern broader cultural issues than language proficiency alone. Institutional support directed at enhancing teaching effectiveness of ANNESTs should be devised from this perspective.

Given the cultural relevance of accounting systems and the influence of culture on the learning and teaching styles of ANNEST, the study illuminates that ANNEST’s acculturation strategies could facilitate or hinder the ANNEST’s speed of cultural understanding necessary to productively engage in the learning and teaching.