Search results

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011), considered the father of the management philosophy theory of constraints (TOC), has been described as being, first and foremost, a philosopher. The TOC body of knowledge is mainly preserved as concrete methodologies used in the management discipline. By examining the foundational elements of synechism and the TOC, the purpose of this study is to investigate the intellectual connections between the arguments and legacies of Goldratt and Peirce. Although this connection is worthy of much further investigation, the research emphasizes the possible implications from a management philosophy perspective.

Based on a “review with an attitude,” the authors first examined the foundations of Goldratt’s TOC through the lens of Peirce’s synechism. Next, the authors then examined how the study of Peirce combined with a selection of contemporary research in the management and organizational studies domain could point out a direction toward completing Goldratt’s unfinished intellectual work to establish a unified science management while addressing some of the current gaps in the TOC body of knowledge.

Major findings show that synechism’s growth may extend TOC knowledge, improving managerial practice in organizations. Findings on the convergent ideas of both also reveal that Goldratt valued all synechism categories, emphasizing the importance of not overlooking Firstness. Furthermore, the study analyzes the abductive inference demonstrated in the two use cases, introducing an additional metaphor to the management of organizational systems inspired by Peirce’s philosophical concepts. The research concludes that incorporating TOC and synechism principles can enhance management and organizational practices and enrich management philosophy and theories.

This pioneering research opens promising opportunities to draw parallels between Peirce and Goldratt. Interdisciplinary collaboration will enhance the rigor and validity of integrating synechism and TOC. Experts in organizational behavior, systems theory and complexity science can provide valuable insights into this debate, while practitioners and consultants could help identify barriers and opportunities for integrating synechistic principles.

The study proposes a novel abductive approach using Peirce’s cable metaphor as an initial framework to build a unified science of management based on evolutionary stages: TOC, common sense and connectedness.

This research reinforces the argument that contemporary management practices need philosophical thinking. The authors argue that re-evaluating the foundations of management thought enriches the decision-making process in organizations and the understanding of contemporary theories in management and organizational studies.

Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are to be made. Accountability requires ethnography if is to address lived experiences. Virno argues that the principles of “languaging” make ethnographies and accountability possible. This papers aims to describe an instance of the circularity of accountability and use this to explore Virno’s insights. Doing this helps us to see the connections between accountability and ethnography, and reflect on the nature of these interconnections.

Inspired by Paulo Virno’s philosophy, the authors assert that an ethnographer typically produces an account of a chosen “Other” in which this “Other” is held to account. But at the same time, the ethnographer needs to be held to account by the very same “Other” and by the “Other” of the (research) community. Furthermore, ethnographers are accountable to themselves. All these moments of accountability can endlessly circle, as responsibilization of the researchers by their Other(s) continues. For ethnography to function, this must be tamed as a (research) account ultimately has to be produced for an academic project to be considered complete. Drawing on Virno’s principle of the “negation of the negation” by the “katechon,” by the “katechon,” the authors propose a potentially valuable intervention that would enable ethnography – and by extension, ethnographers – to prosper.

The authors apply Virno’s philosophical reflections to propose a positive feedback cycle between ethnography and accountability. Virno’s ideation centers on two key concepts: (i) the multitude of social relatedness and (ii) the ontology of the languaging of individuation. Hereby, a positive circle of causality between ethnography and accountability can be realized, whereby the authors can respect but also break the causal circle(s) of ethnography and accountability. This might be achieved via a reflection on Virno’s concept of the “katechon.”

The authors illuminate the accountability–ethnography dynamic, providing an illustration of the circularity of ethnography and accountability and showing how Virno provides us with tools to help us deal with it. Hence, ultimately, the paper focuses on the accountability as ethnographers.

To cope successfully with the pressures imposed by a devastating pandemic and other challenges, companies and policymakers need to look at how they conceptualize, define, measure and operationalize “value”. This paper aims to support this conversation.

This study presents a historical review of how the value construct has been conceptualized over time, demonstrating that its history is one of tension and debate with conceptualizations swinging between objective (i.e. the value of something exists independent of the observers) and subjective (i.e. the value of something depends on the personal response of the observer to what is being considered) views over time.

This paper outlines the implications to researchers of value’s low construct clarity, offering suggestions designed to exploit rather than ignore the duality of the value construct. Instead of thinking of the value construct as being subjective or objective, this study recommends that scholars consider value’s objectivity and subjectivity as being interrelated and complementary. The paper recommends that researchers use both quantitative and qualitative methodologies in studying this construct.

A major limitation of this paper is the word count limitation restricting the extent to which this paper could explore a more comprehensive list of the conceptualizations of value throughout history.

This paper presents practitioners with a nuanced understanding of value that should assist those interested in examining the worth of investments with observable expenses but less quantifiable outputs.

The authors have not found a similar analysis of the various conceptualizations of value.

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.

Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.

The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.

Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.

By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.

Drawing on the work of Niklas Luhmann, the paper argues that technology can be viewed as a self-referential system which is autonomous from both human beings and other function systems of society. The paper aims to develop a philosophy of technology from the work of Niklas Luhmann. To achieve this aim, it draws upon the systems-theory work of Jacques Ellul, a philosopher of technology who focuses on the autonomous potential of technological evolution.

The paper draws on the work of Niklas Luhmann and Jacques Ellul to explore the theme of autonomous technology and what this means for our thinking about technological issues in the twenty-first century. Insights from these two thinkers and researchers working in the Luhmannian sociological tradition are applied to remote work.

The sociological approach of Luhmann, coupled with Ellul's insights into the autonomous nature of technology, can help us develop a systems theory of technology which takes seriously its irreducibility to human functions.

The paper contributes to the growing sociological literature that thematizes the Luhmannian approach to technology, helping us better understand this phenomenon and think in new ways about what technological autonomy means.

The paper brings together the work of Luhmann, Ellul and contemporary researchers to advance a new understanding of technology and technological communication.

This study aims to investigate the impact of leader’s religiosity on teachers’ organizational commitment and leaders’ virtuous behaviors. Second, it is intended to examine the significant influence of Al-Ghazali’s fundamental virtues – wisdom, justice, temperance and courage – on the level of commitment displayed by teachers in K12 schools.

To analyze this connection, a total of 335 surveys were collected from K12 private schools situated in the Kurdistan Region of Iraq. The data were then evaluated using confirmatory factor analysis and structural equation modeling.

It has been found that leaders’ virtuous behaviors have significant positive effects on teachers’ commitment. Furthermore, while religiosity did not directly influence teachers’ commitment, the virtuous behaviors of leaders played a significant mediating role in this relationship.

This research fills a gap in the literature by exploring the impact of Islamic ethical principles on employee commitment, specifically within the context of K12 education in the Kurdistan Region of Iraq. It emphasizes the critical role of leaders’ virtuous behaviors in improving employee commitment.

This paper is part of Horizon 2050 series of papers. This paper aims to highlight the importance of stronger engagement with ethical philosophy in tourism. A number of potential research streams are identified.

The paper first introduces several theories of ethics. It then reviews the history of tourism’s engagement with ethics, especially within academia. Subsequently, several themes for the future of research on tourism ethics are discussed according to four scales: the tourist, tourism business, tourism destination and the tourism system.

At the individual tourist level, future research should focus on better understanding tourist (un)ethical behaviour by considering the hedonic and cross-cultural nature of tourism. At business level, motivations to be ethical, ethical corporate models should be studied. Endurance of tourist products that are deemed unethical needs further analysis. At destination level, further understanding of stakeholder relations, stakeholder values and dissemination of those values is required. Fair and just options to sustainably manage visitation merit further discussion. At tourism system level, a stronger engagement with political philosophies and more creative alternatives for the current global tourism system require exploration.

While several reviews of ethics of tourism research exist, this paper is oriented towards opportunities for future research. The paper does not intend to cover all current ethical debates; however, it provides a number of topics within the tourism ethics field that merit further exploration in hope to inspire new research.

本文是地平线 2050 系列论文的一部分。 它强调了在旅游业中加强参与道德哲学的重要性。 确定了许多潜在的研究方向。

文章首先介绍了伦理学的几种理论。 然后回顾了旅游业与道德的接触历史, 特别是在学术界。 随后, 从游客、旅游企业、旅游目的地和旅游系统四个层面讨论了旅游伦理研究未来的几个主题。

在个体游客层面, 未来的研究应侧重于考虑旅游的享乐性和跨文化性质, 更好地理解游客的（不）道德行为。 在商业层面, 应该研究道德的动机、道德的企业模式。 被认为不道德的旅游产品的耐久性需要进一步分析。 在目的地层面, 需要进一步了解利益相关者关系、利益相关者价值观以及这些价值观的传播。 可持续管理访问的公平公正的选择值得进一步讨论。 在旅游系统层面, 需要探索更深入地参与政治哲学, 并为当前的全球旅游系统提供更具创意的替代方案。

虽然存在一些关于旅游研究伦理的评论, 但本文面向未来研究的机会。 本文并不打算涵盖当前所有的伦理辩论, 但它提供了旅游伦理领域内的一些值得进一步探索的主题, 以期激发新的研究。

Este artículo forma parte de la serie de artículos Horizonte 2050. El estudio destaca la importancia de un mayor compromiso con la filosofía ética en el ámbito turístico. Se identifican una serie de posibles líneas de investigación.

En primer lugar, el artículo presenta varias teorías de la ética. Luego revisa la historia del compromiso del turismo con la ética, especialmente dentro del mundo académico. Posteriormente, se discuten varios temas para el futuro de la investigación sobre la ética turística según cuatro escalas: el turista, la empresa turística, el destino turístico y el sistema turístico.

A nivel de turista individual, las investigaciones futuras deberían centrarse en comprender mejor el comportamiento (no)ético de los turistas considerando la fundamentación hedónica e intercultural del turismo. A nivel empresarial se deben estudiar tanto las motivaciones para ser éticos, como los modelos corporativos éticos. Además, la perdurabilidad de productos turísticos que se consideran poco éticos necesita un análisis más profundo. A nivel de destino, se requiere una mayor comprensión de las relaciones con las partes interesadas, sus valores y la difusión de esos valores. Las opciones justas y equitativas para gestionar de forma sostenible las visitas merecen un debate más profundo. A nivel del sistema turístico, es necesario explorar un compromiso más fuerte con las filosofías políticas y alternativas más creativas para el actual sistema turístico global.

Si bien existen varias revisiones de la ética de la investigación en turismo, este artículo está orientado hacia oportunidades para futuras investigaciones. El artículo no pretende cubrir todos los debates éticos actuales, sin embargo, proporciona una serie de temas dentro del campo de la ética del turismo que merecen una mayor exploración con la esperanza de inspirar nuevas investigaciones.

The purpose of this paper is to meet Dr Claude-Hélène Mayer, Professor in Industrial and Organisational Psychology at the University of Johannesburg, Johannesburg, South Africa.

This is a qualitative positive autoethnographic case study. Mayer uses positive autoethnography to reflect on mental health, positive psychology and leadership across the life span. The first author also responds to ten questions.

Leadership can be developed and appreciated in others. Leadership can be a positive and transformative force that can assist and contribute to mental health and well-being. Positive leadership can be supported by developing wisdom, creativity, critical thinking and conflict and emotional management.

Qualitative research cannot be generalised. Positive autoethnography reflects the views and experiences of the author, in this case a transdisciplinary and transcultural researcher and practitioner.

Readers will find a range of practical recommendations as to how to develop mental health and leadership and stay positive in challenging times. Academic literature relating to practical recommendations is also shared.

Positive leadership has many social implications. It can be a constructive influence that impacts our lives and benefits our personal development, but also one that impacts the lives and benefits the personal development of other people.

In this original paper, Dr Claude-Hélène Mayer shares mental health, positive psychology and leadership experiences and recommendations. Leadership skills are of particular value in times of complex change.

The current body of research has separately examined ethics education design and evaluation, as well as the development of ethical identity in managers. However, a notable deficiency in the literature lies in the absence of a comprehensive investigation into the interconnections between these two areas. This conceptual paper aims to address this lacuna.

Building on the theoretical foundations of identity control theory, this paper presents a conceptual model that outlines the dynamics of ethics education for managers, whether outside the organization or as a human resource development (HRD) initiative. Drawing upon a diverse range of literature sources, the model places significant emphasis on the interactive nature of identity formation, taking into account both individual agency and the educational context.

The conceptual model developed based on identity control theory illuminates the functioning of ethics education and its impact. The model illustrates the multifaceted nature of the relationship between ethics education and the development and sustenance of ethical identity in managers. It underscores the iterative process of identity control, wherein managers continuously navigate their ethical identities in response to internal and external influences.

While ethics education in management and HRD studies is widely acknowledged, there is a significant gap in understanding the psychological mechanisms that explain the maintenance of self-identity and the dynamic interplay between individuals and their social environment. This gap is particularly relevant to educational programs, which not only shape the social environment for trainees but also aim to foster the development and preservation of their individual identities.

Recently, financial inclusion promoters have observed that financial literacy is a vital tool for financial inclusion growth, especially among the poor who are considered financially illiterate. The purpose of this paper is to look at the role of Islamic financial literacy (IFL) and inclusion in improving the performance of micro, small and medium enterprises (MSMEs) in Indonesia.

This study uses questionnaire data collected as many as 197 MSMEs. This study was analyzed using structural equation modeling approach to test the hypothesis.

The results show that IFL is an important variable to increase Islamic financial inclusion. The results also show that both have a significant influence in developing the MSME sector business.

This research is not without limitations. This study only adopted a sample in one Province in Indonesia with focus on creative economy sector and some others sectors located in the province of Riau, therefore ignoring suburban and urban areas in Indonesia. Therefore, future studies using a cross-sectional research design are feasible. In addition, this study only uses quantitative data, so that qualitative research with key informant interviews can be considered for further research.

The findings of this study enlighten policymakers, managers of financial institutions and advocates of financial literacy and inclusion about the importance of improving the performance of MSMEs. As a policy recommendation, this study suggests that Islamic policy makers and financial institutions should play a proactive role in increasing service outreach and providing the regulatory environment needed for MSMEs given the important role MSMEs play in the Indonesian economy.

This study combines functional components (behaviors and attitudes) and nonfunctional measures (knowledge and skills) of financial literacy and financial inclusion in explaining the performance of MSMEs. Thus, this research is an initial effort to explain financial literacy and inclusion on the performance of MSMEs.