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The purpose of this research is to develop a framework of an ontology-based Asset Information Model (AIM) for a Digital Twin (DT) platform and enhance predictive maintenance practices in building facilities that could enable proactive and data-driven decision-making during the Operation and Maintenance (O&M) process.

A scoping literature review was accomplished to establish the theoretical foundation for the current investigation. A study on developing an ontology-based AIM for predictive maintenance in building facilities was conducted. Semi-structured interviews were conducted with industry professionals to gather qualitative data for ontology-based AIM framework validation and insights.

The research findings indicate that while the development of ontology faced challenges in defining missing entities and relations in the context of predictive maintenance, insights gained from the interviews enabled the establishment of a comprehensive framework for ontology-based AIM adoption in the Facility Management (FM) sector.

The proposed ontology-based AIM has the potential to enable proactive and data-driven decision-making during the process, optimizing predictive maintenance practices and ultimately enhancing energy efficiency and sustainability in the building industry.

The research contributes to a practical guide for ontology development processes and presents a framework of an Ontology-based AIM for a Digital Twin platform.

The purpose of this paper is to provide a method to formalize information security control descriptions and a decision support system increasing the automation level and, therefore, the cost efficiency of the information security compliance checking process. The authors advanced the state-of-the-art by developing and applying the method to ISO 27002 information security controls and by developing a semantic decision support system.

The research has been conducted under design science principles. The formalized information security controls were used in a compliance/risk management decision support system which has been evaluated with experts and end-users in real-world environments.

There are different ways of obtaining compliance to information security standards. For example, by implementing countermeasures of different quality depending on the protection needs of the organization. The authors developed decision support mechanisms which use the formal control descriptions as input to support the decision-maker at identifying the most appropriate countermeasure strategy based on cost and risk reduction potential.

Formalizing and mapping the ISO 27002 controls to the security ontology enabled the authors to automatically determine the compliance status and organization-wide risk-level based on the formal control descriptions and the modelled environment, including organizational structures, IT infrastructure, available countermeasures, etc. Furthermore, it allowed them to automatically determine which countermeasures are missing to ensure compliance and to decrease the risk to an acceptable level.

Knowledge- and communication-intensive domains still long for a better support of creativity that considers legal requirements, compliance rules and administrative tasks as well, because current systems focus either on knowledge representation or business process management. The purpose of this paper is to discuss our model of integrated knowledge and business process representation and its presentation to users.

The authors follow a design science approach in the environment of patent prosecution, which is characterized by a highly standardized, legally prescribed process and individual knowledge study. Thus, the research is based on knowledge study, BPM, graph-based knowledge representation and user interface design. The authors iteratively designed and built a model and a prototype. To evaluate the approach, the authors used analytical proof of concept, real-world test scenarios and case studies in real-world settings, where the authors conducted observations and open interviews.

The authors designed a model and implemented a prototype for evolving and storing static and dynamic aspects of knowledge. The proposed solution leverages the flexibility of a graph-based model to enable open and not only continuously developing user-centered processes but also pre-defined ones. The authors further propose a user interface concept which supports users to benefit from the richness of the model but provides sufficient guidance.

The balanced integration of the data and task perspectives distinguishes the model significantly from other approaches such as BPM or knowledge graphs. The authors further provide a sophisticated user interface design, which allows the users to effectively and efficiently use the graph-based knowledge representation in their daily study.

This study aims to contribute to the field of customer portfolio management by proposing a novel approach rooted in dialectic critical realism (DCR). DCR, as an ontological theory, enables a fundamental reimagining of customer portfolio management as a dialectic process. The conceptualized dialectic portfolio management is motivated by the concept of “absence”, akin to Hegelian “antithesis”, which highlights limitations, problems and tensions in portfolio management. In essence, “absence” serves as a diagnostic tool that directs portfolio actions towards resolving problems by pursuing a more comprehensive “totality”, similar to the Hegelian notion of “synthesis”.

This conceptual paper theorizes DCR in business marketing and customer portfolio management.

DCR conceptualizes customer portfolios as relational structures characterized by omissions and tensions. These issues are addressed through a dialectic synthesis aimed at achieving a more comprehensive “totality”. Consequently, DCR guides portfolio management to continually re-think the connections and distinctions that define a portfolio within its network context. This dialectic process is facilitated by a novel vocabulary that enhances the understanding of network and portfolio relations, incorporating concepts such as “intrapermeations”, “existential constitutions”, “intra-connections” and “intensive” and “extensive” portfolio practices.

This study aims to foster a fresh and process-oriented perspective on portfolio management, drawing inspiration from the growing demand for enriched dialectic theorizing within the realm of business marketing. The adoption of a dialectic process orientation based on DCR revolutionizes the comprehension of portfolio management by fundamentally reimagining the underlying ontological assumptions that underpin the existing body of literature on customer portfolios. Moreover, DCR asserts that ethical considerations are inextricably linked to human experiences and associated practices, emphasizing ethics as an integral component of customer portfolio management.

This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.

The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.

The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.

The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.

Deployment of knowledge management systems (KMSs) suffers from low adoption in organizational reality that is attributed to a lack of perceivable added value for people in actual work situations. Poor task/technology fit in the process of knowledge retrieval appears to be a major factor influencing this issue. Existing research indicates a lack of re-contextualizing stored information provided by KMSs in a particular situation. Existing research in the area of organizational memory information systems (OMISs) has thoroughly examined and widely discussed the topic of re-contextualization. The purpose of this paper, thus, is to examine how KMS design can benefit from OMIS research on approaches for re-contextualization in knowledge retrieval.

This paper examines OMIS literature and inductively derives a categorization scheme for KMS according to their strategy of re-contextualizing knowledge. The authors have validated the scheme validated in a multiple case study that examines the differentiatory value of the scheme for approaches with various re-contextualization strategies.

The classification scheme allows a step-by-step selection of approaches for re-contextualization of information in KMS design and development derived from OMIS research. The case study has demonstrated the applicability of the developed scheme and shows that the differentiation criteria can be applied unambiguously.

Because of the chosen case study approach for validation, the validation results may lack generalizability.

The scheme enables an informed selection of KMSs appropriate for a particular OMIS use case, as the scheme’s attributes serve as design rationale for a certain architecture or constellation of components. Developers can not only select from various approaches when designing re-contextualizaton but also come up with rationales for each candidate because of structured representation. Hence, stakeholders can be supported in a more informed way and design KMSs more effectively along organizational change processes.

The paper addresses an identified need for systematic characterization of KMS approaches and systems intending to meet the objectives of OMISs. As such, it allows streamlining further research in this field, as approaches can be judged according to their originality and positioned relative to each other.

This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD) and by examining the added value and challenges of legalizing reporting and materiality requirements from both regulatory and practical company perspectives. It provides insights on whether this is reflected by EU pharmaceutical companies and to what extent companies report information on their materiality analysis process.

Doctrinal analysis was used to examine regulatory instruments. Qualitative document analysis was used to analyze companies’ reports. The added value and challenges were examined using a governance approach. It focused on legalizing reporting and materiality requirements, with a brief extension to corporate management and organization studies.

Materiality has evolved from a vague concept in the NFRD toward double materiality in the CSRD. This was reflected by the industry, but reports revealed inconsistencies in materiality definitions and reported information. Challenges include lack of self-reflection and company-centric perceptions of materiality. Companies should explain how they identify relevant stakeholders and how input is considered in decision-making.

Managers must consider how they conduct materiality assessments to meet society’s expectations. The underlying processes should be explained to increase the credibility of reports. Sustainability reporting should be seen as a corporate governance tool.

This work contributes to the literature on materiality in sustainability reporting and to the debate on the need for a holistic, society-centric approach to enhance the sustainability of companies.

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.

This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.

The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.

The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.

This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.

This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research.

First, the paper addresses PMM as a field of research linking scientific disciplines, schools of thought and academic scholars. Second, the paper discusses the role of institutional theorising in PMM research. Third, the paper analyses and reviews Modell's ideas on the future prospects of PMM research. The paper also elaborates on the ideas presented in Modell's paper.

Modell's paper suggests sociology of valuation and the discussion on hybrid governance as future developments for PMM research. This paper provides a conceptual perspective to link these areas together. Furthermore, the paper contributes to understanding PMM as a multi-disciplinary, inter-disciplinary and trans-disciplinary research area.

This paper contributes to the conceptualizations of values, valuation and hybridity in PMM research from the viewpoint of institutional theory.

This paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations. It seeks to explore the political and ethical implications of constructing the valuable through a shared consensus over the “facts” when addressing complex, multi-agency problems with long time horizons and outcomes that are not always easily quantifiable.

The theorisation, drawing on science and technology studies (STS) scholars and Karen Barad's (2007) agential realism, opens up the analysis to the performativity of both material and discursive practices in the period following a major re-organisation of activity. The study investigates two case authorities in England and the national regulator through interviews, observations and documentary analysis.

The paper demonstrates the deeply ethical and political entanglements of accounting representations as objectivity, consensus and collective action are constructed and resisted in practice. It goes on to demonstrate the practical challenges of constructing “alternative accounts” and “intelligent accountabilities” through times of austerity towards a shared sense of public value and suggests austerity measures make such aims both more challenging and all the more essential.

Few studies in the accounting literature have explored the full complexity of valuation practices in non-market settings, particularly in a public sector context; this paper, therefore, extends familiar conceptual vocabulary of STS inspired research to further explore how value(s), ethics and identity all play a crucial role in making things valuable.