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1 – 10 of 31Martin Muderspach Thellefsen, Torkild Thellefsen and Bent Sørensen
The purpose of this paper is to formulate an analytical framework for the information concept based on the semiotic theory.
Abstract
Purpose
The purpose of this paper is to formulate an analytical framework for the information concept based on the semiotic theory.
Design/methodology/approach
The paper is motivated by the apparent controversy that still surrounds the information concept. Information, being a key concept within LIS, suffers from being anchored in various incompatible theories. The paper suggests that information is signs, and it demonstrates how the concept of information can be understood within C.S. Peirce’s phenomenologically rooted semiotic. Hence, from there, certain ontological conditions as well epistemological consequences of the information concept can be deduced.
Findings
The paper argues that an understanding of information, as either objective or subjective/discursive, leads to either objective reductionism and signal processing, that fails to explain how information becomes meaningful at all, or conversely, information is understood only relative to subjective/discursive intentions, agendas, etc. To overcome the limitations of defining information as either objective or subjective/discursive, a semiotic analysis shows that information understood as signs is consistently sensitive to both objective and subjective/discursive features of information. It is consequently argued that information as concept should be defined in relation to ontological conditions having certain epistemological consequences.
Originality/value
The paper presents an analytical framework, derived from semiotics, that adds to the developments of the philosophical dimensions of information within LIS.
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Marie-Noelle Albert and Nancy Michaud
Studies on vulnerability in the workplace, although relevant, are rare because it is difficult to access. This article aims to focus on the benefits of using autopraxeography to…
Abstract
Purpose
Studies on vulnerability in the workplace, although relevant, are rare because it is difficult to access. This article aims to focus on the benefits of using autopraxeography to study and step back from vulnerability at work.
Design/methodology/approach
Autopraxeography uses researchers' experience to build knowledge.
Findings
Autopraxeography provides a better understanding of vulnerability and the opportunity to step back from the difficulties experienced. Instead of ignoring experiences related to vulnerability, this method makes it possible to transform them into new avenues of knowledge. Moreover, it enables researchers to step back from experiences of vulnerability, thus making them feel more secure.
Originality/value
The main differences from other self-studies stem from the epistemological paradigm in which this method is anchored: pragmatic constructivism. The most important difference is the production of generic knowledge in three recursive steps: writing in a naïve way, developing the epistemic work and building generic knowledge.
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Jørgen Skatland and Jardar Lohne
The study purpose is to outline a conceptual starting point for an empirical analysis of the characteristic epistemic conditions of the AEC industry today – in its wide…
Abstract
Purpose
The study purpose is to outline a conceptual starting point for an empirical analysis of the characteristic epistemic conditions of the AEC industry today – in its wide, multidisciplinary, industrial sense. This approach addresses a fundamental insight concerning adding value, notably that an actor only can add value to a project if his knowledge contribution is successfully integrated with other actors.
Design/Methodology/Approach
This study conducts a conceptual analysis of the knowledge management practises in the contemporary Norwegian AEC industry. This analysis draws on the conceptual distinction between logic-in-use and a reconstructed logic, allowing us to distinguish an important commonality between the current approaches.
Findings
Currently, a formalisation of the working principles of the Norwegian Building industry appears to be lacking in both research and practise. Most research is directed towards improving the industry’s many practical challenges. The approach suggested here is a reconstruction of certain integrative aspects of current Industry’s logic-in-use, contributing towards the development of a foundational methodology of the AEC-industry as a unified knowledge space.
Research Limitations/Implications
Several promising studies applying new information taxonomies have already been conducted (e.g. Skatland & Lohne, 2016; Skatland et al., 2018). All these indicate that the modal aspect of building information – whether a given unit of information represents a conceived necessity or a valuable possibility – has a significant effect on the entire project organisation.
Originality/Value
There is value potential limited by the level of integration between different knowledge traditions/agencies within a project organisation. Reconstructing the integrative aspect of current logic-in-use will provide new insights that could be applied strategically in project knowledge management.
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Tim Gorichanaz, Jonathan Furner, Lai Ma, David Bawden, Lyn Robinson, Dominic Dixon, Ken Herold, Sille Obelitz Søe, Betsy Van der Veer Martens and Luciano Floridi
The purpose of this paper is to review and discuss Luciano Floridi’s 2019 book The Logic of Information: A Theory of Philosophy as Conceptual Design, the latest instalment in his…
Abstract
Purpose
The purpose of this paper is to review and discuss Luciano Floridi’s 2019 book The Logic of Information: A Theory of Philosophy as Conceptual Design, the latest instalment in his philosophy of information (PI) tetralogy, particularly with respect to its implications for library and information studies (LIS).
Design/methodology/approach
Nine scholars with research interests in philosophy and LIS read and responded to the book, raising critical and heuristic questions in the spirit of scholarly dialogue. Floridi responded to these questions.
Findings
Floridi’s PI, including this latest publication, is of interest to LIS scholars, and much insight can be gained by exploring this connection. It seems also that LIS has the potential to contribute to PI’s further development in some respects.
Research limitations/implications
Floridi’s PI work is technical philosophy for which many LIS scholars do not have the training or patience to engage with, yet doing so is rewarding. This suggests a role for translational work between philosophy and LIS.
Originality/value
The book symposium format, not yet seen in LIS, provides forum for sustained, multifaceted and generative dialogue around ideas.
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Jan A. Pfister, Peeter Peda and David Otley
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management…
Abstract
Purpose
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.
Design/methodology/approach
The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.
Findings
The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.
Originality/value
The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.
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Joel Gehman, Dror Etzion and Fabrizio Ferraro
Although management scholars have embraced grand challenges research, in many cases, grand challenges have been treated as merely a context for exploring extant theoretical…
Abstract
Although management scholars have embraced grand challenges research, in many cases, grand challenges have been treated as merely a context for exploring extant theoretical perspectives. By comparison, our approach – robust action – provides a novel theoretical framework for tackling grand challenges. In this invited article, we revisit our 2015 model, clarifying and elaborating its key elements and taking stock of subsequent developments. We then identify three promising directions for future research: scaffolding, future imaginaries, and distributed actorhood. Ultimately, our core message is remarkably simple: robust action strategies – participatory architecture, multivocal inscription and distributed experimentation – jointly provide a means for tackling grand challenges that is well matched to their complexities, uncertainties, and evaluativities.
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Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing…
Abstract
Purpose
Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.
Design/methodology/approach
This study collects data using a case study of a firm in the green energy construction sector.
Findings
Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.
Originality/value
This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.
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Ericka Costa, Caterina Pesci, Michele Andreaus and Emanuele Taufer
This paper aims to investigate the application of the Italian Banking Association (ABI) industry-specific reporting standard in microfinance institutions by determining whether or…
Abstract
Purpose
This paper aims to investigate the application of the Italian Banking Association (ABI) industry-specific reporting standard in microfinance institutions by determining whether or not a banking sector reporting standard can enhance non-financial reporting (NFR) quality and volume to meet stakeholders’ information needs in the specific setting investigated.
Design/methodology/approach
This paper develops an analysis of available ABI documents from 2006 to 2013 to conduct a content analysis of the quality and volume of the NFR of 98 Italian cooperative banks (CBs) during the 2008–2009 ABI implementation year. These data are analysed using two regression models to investigate the quality and volume of NFR disclosures.
Findings
The findings suggest that for CBs in the Italian banking sector, the information provided in the non-financial reports in adherence to the ABI sector reporting standard is relevant in terms of both volume and quality. However, when investigating specific categories of disclosure such as the community, the relevance of the ABI reporting standard is fairly low. The authors question the “one-size-fits-all” approach favouring a more sector-tailored approach to ensure that the NFR covers key sectoral concerns.
Practical implications
The high heterogeneity in the sector could negatively affect the capability of sector-specific standards to truly foster reliable, complete and extensive NFR. Therefore, NFR standard-setters, such as the International Sustainability Standards Board, should consider these heterogeneities.
Social implications
Reporting standardisation should be multi-voiced and include different – even contrasting – perspectives to promote expert and non-expert engagements.
Originality/value
This paper focuses on hybrid organisations and shows how the theoretical approach of dialogic accountability can improve the quality of sector-specific reporting standards.
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Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…
Abstract
Purpose
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.
Design/methodology/approach
The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.
Findings
Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.
Research limitations/implications
The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.
Practical implications
An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.
Social implications
The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.
Originality/value
This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.
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