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The purpose of this paper is to present descriptive characteristics of the historical development of concept networks. The linguistic principles, mechanisms and motivations behind the evolution of concept networks are discussed. Implications emanating from the idea of the historical development of concept networks are discussed in relation to knowledge representation and organization schemes.

Natural language data including both speech and text are analyzed by examining discourse contexts in which a linguistic element such as a polysemy or homonym occurs. Linguistic literature on the historical development of concept networks is reviewed and analyzed.

Semantic sense relations in concept networks can be captured in a systematic and regular manner. The mechanism and impetus behind the process of concept network development suggest that semantic senses in concept networks are closely intertwined with pragmatic contexts and discourse structure. The interrelation and permeability of the semantic senses of concept networks are captured on a continuum scale based on three linguistic parameters: concrete shared semantic sense; discourse and text structure; and contextualized pragmatic information.

Research findings signify the critical need for linking discourse structure and contextualized pragmatic information to knowledge representation and organization schemes.

The idea of linguistic characteristics, principles, motivation and mechanisms underlying the evolution of concept networks provides theoretical ground for developing a model for integrating knowledge representation and organization schemes with discourse structure and contextualized pragmatic information.

The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices.

Drawing on language game theory and pragmatic constructivism, the paper analyzes the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM with the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, values and communication.

The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration.

In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice.

The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.

Based on both quantitative and qualitative analyses, this study revisits public relations (PR) and marketing practitioners' perceptions of PR function and its relationship with marketing function in the digital context.

An online survey targeting 234 PR and marketing practitioners was first conducted, followed by a total of 27 in-depth interviews with PR and marketing practitioners.

Results from the two phases of analysis show that both PR and marketing practitioners perceive market functions as sales-oriented, whereas media relations is interpreted as more of a PR function. Content marketing and influencer marketing via digital communication channels help to enhance the convergence of PR and marketing functions. PR and marketing practitioners believe that PR and marketing functions are integrative, and they are willing to work flexibly for both functions within workplaces.

This study presents a continuum of PR and marketing functions in the digital era that illustrates the role of digital communication in the convergence of PR and marketing functions. The results help to advance the theoretical discussion on both the functional (excellent PR practices and relationship management) and critical (the social role of PR in the participatory culture) approaches of PR in the digital context. Managerial implications are also discussed in addition to the theoretical contributions.

This study attempts to identify and analyze the pragmatic functions of religious expressions, that is, invocations that include the name of Allah (God), in naturally occurring social interactions in Najdi Arabic, which is spoken in Central Saudi Arabia.

Drawing on the speech act theory and politeness model, an analysis of the data illustrates that religious expressions, in addition to their prototypical religious meanings and uses in everyday interactions, are employed to communicate a wide range of pragmatic functions.

These include signaling the end of a conversation, persuading, mitigating and hedging, showing agreement and approval, reinforcing emphasis, expressing emotions, seeking protection from the evil eye, conveying skepticism and ambiguity, expressing humor and sarcasm, and showing respect and honor. The embedded multifunctional dimension of religious expressions in the present data is interpreted as serving as a politeness marker with which speakers promote both positive politeness (by showing solidarity, claiming common grounds, and building rapport) and negative politeness (by reducing imposition and emphasizing personal autonomy).

This study further highlights the interplay between religion, culture, and language use in Najdi Arabic.

The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice.

The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations.

The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners.

The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role.

The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’ self-determination to create whilst also building trust in them to work for the interests of the organisation.

Using pragmatic constructivism as a paradigmatic setting, the paper develops a learning method of trust building as a way for organisations to produce and use accounting measurements. Empirical analysis of the European Capital of Culture Aarhus 2017 demonstrates the method in action.

The study displays a learning method of trust building as an effective way for organisations to account for their creative practices without intruding on the creative process of the people involved. The method involves proactive judgement and pragmatic observation of the trustworthiness of the actors’ language games, construction of quality in the conceptual structures of management narratives and measurement models, and learning that narrows the gap between the actors’ proactive judgement and the pragmatic observation of trustworthiness. Through such processes, including principles of truth, dialogical interactions, ongoing reflections and co-authorship, trust can be built in self-determining, creative actors to drive intentional results.

The learning method of trust building extends the literature on trust building and on knowledge processes of performance measurement of actors in creative practices.

This is the first attempt in the accounting literature to develop a learning method of trust building.

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.

This study collects data using a case study of a firm in the green energy construction sector.

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.

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.

Theories of outstanding, historically notable, leadership have traditionally emphasized charisma. Recent research, however, suggests that charisma may represent only one pathway to outstanding leadership. Outstanding leadership may also emerge from ideological and pragmatic leadership. In this article, we examine the conditions influencing the emergence and performance of charismatic, ideological, and pragmatic leaders. It is argued that different conditions operating at the environmental, organizational, group, and individual levels influence the emergence and performance of each of these three types of leaders. Implications for understanding the origins and impact of charismatic, ideological, and pragmatic leaders are discussed.