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The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice.

The paper is designed to argue the case for the use of pragmatic constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm of realism.

The analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice.

The analysis is exploratory in the sense that a new paradigmatic framework is outlined and used to illustrate its potential to develop a paradigm for practice. The creation of a full practice paradigm for accounting is beyond the scope of one paper. Hence this analysis should be viewed as only a first step towards developing a paradigm of accounting practice.

The proposal of pragmatic constructivism for this purpose is novel to the accounting literature. The value of its application lies in its potential to explain and defend accounting practice.

The purpose of this paper is to discuss and clarify a possible realist foundation of domain analysis and knowledge organization, and in this vein, investigate into how the concept of information is to be understood at a lower but necessary conceptual level in domain analysis.

The paper investigates into the foundation of domain analysis as formulated by Birger Hjørland, and develops a realist framework for domain analytical information and knowledge organization based on critical realism.

Information can meaningfully be considered as the prerequisite for domain analysis, and critical realism may provide for a realist ontological framework for domain analysis and knowledge organization.

The paper includes new insights into the foundation of information and domain analysis.

This study aims to determine whether partial least squares path modeling (PLS) is fit for purpose for scholars holding scientific realist views.

The authors present the philosophical foundations of scientific realism and constructivism and examine the extent to which PLS aligns with them.

PLS does not align with scientific realism but aligns well with constructivism.

Research is needed to assess PLS’s fit with instrumentalism and pragmatism.

PLS has no utility as a realist scientific tool but may be of interest to constructivists.

To the best of the authors’ knowledge, this study is the first to assess PLS’s alignments and mismatches with constructivist and scientific realist perspectives.

The conditions that domain analysis becomes an academic school of information science (IS) are mature. Domain analysis is one of the most important foundations of IS. The purpose of this paper is to analyze and discuss metatheoretical and theoretical issues in the domain analytic paradigm in IS.

This paper conducts a systematic review of representative publications of domain analysis. The analysis considered degree theses, journal articles, book chapters, conference papers and other materials.

Domain analysis maintains that community is the new focus of IS research. Although domain analysis centers on the domain and community, theoretical concerns on the social and individual dimensions of IS are inherent in it by its using sociology as its important approach and socio-cognitive viewpoint. For these reasons domain analysis can integrate social–community–individual levels of IS discipline as a whole. The role of subject knowledge in IS is discussed from the perspective of domain analysis. Realistic pragmatism that forms the philosophical foundation of domain analysis is argued and the implications of these theories to IS are presented.

The intellectual evolving landscape of domain analysis during a quarter century is comprehensively reviewed. Over the past twenty-five years, domain analysis has established its academic status in the international IS circle. Being an important metatheory, paradigm and methodology, domain analysis becomes the theoretical foundation of IS research. This paper assesses the current state of domain analysis and shows the contributions of domain analysis to IS. It also aims to inspire further exploration.

The purpose of this paper is to refine an agenda concerning the theory–praxis gap to develop a foundation for a research tradition.

The paper synthesizes and builds on the suggestions in commentary articles by Kohli (2017), Leeflang (2017) and Möller (2017).

The authors develop a research agenda consisting of the following issues: the need for a systemic view of business practice; the need for innovative and meaningful theoretical understanding; the need to identify conditions and approaches for collaborative theorizing; to further define and instruct the abductive approach; and to explore pragmatic realism to ensure both practical outcomes and truthful theories.

These five issues are a step towards developing a theory–praxis research tradition.

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.

For service research to develop as an applied social science there is the need to refresh the process of theorizing so it focuses not only on increasing new academic knowledge but also on knowledge that is managerially relevant. This paper aims to provide guidelines to achieve this.

A theorizing process that integrates general theoretic perspectives and contextual research to develop midrange theory is developed. The process is based on the philosophical foundations of pragmatism and abductive reasoning, which has the origins in the 1950s when the management sciences were being established.

A recent research stream that develops midrange theory about customer and actor engagement is used to illustrate the theorizing process.

Practicing managers, customers and other stakeholders in a service system use theory, so there is a need to focus on how theory is used in specific service contexts and how this research leads to academic knowledge that is managerially relevant. Thus, as applied social science, service research needs to explicitly focus on bridging the theory–praxis gap with midrange theory by incorporating a general theoretic perspective and contextual research.

The contribution comes from providing a broader framework to guide the theorizing process that integrates general theoretic perspectives and applied research to develop midrange theory. While general theories operate at the most abstract level of conceptualization, midrange theories are context-specific and applied theory (theories-in-use) is embedded in empirical research.

To analyse the use of hermeneutics in library and information science (LIS).

Presents a literature‐based conceptual analysis of: the definition of hermeneutics in LIS; and the practical use of hermeneutics within recent LIS studies.

The use of hermeneutics in LIS has increased during the last decade, as has the number of authors discussing its scientific value for LIS. In many studies the interpretative character of the objects of study seen as hermeneutic in itself. This is a misconception which draws the attention away from hermeneutics as a scientific point of departure and methodology used in the study of these processes. The problem is specifically present in studies making explicit or implicit reference to a modern view of science, while studies referring to LIS as a postmodern field of study seem to be more at ease with hermeneutics.

Questions are raised on the fundamental use of hermeneutics in LIS. This may give rise to a deeper discussion on the scientific value and character of hermeneutics in LIS.

The paper questions the use of hermeneutics as a point of departure in LIS research by looking at the research made within the field. This perspective may increase understanding of the function of hermeneutics within LIS, something which is of value both for the research community and for students within LIS.

The purpose of this paper is to critically review the Korean ODA policy in terms of its context, actors, structures, and values so as to find how these characteristics are reflected in the education ODA of Korea.

This study modifies and adopts the analytical framework of contingency, agency, structure, and ideology in historical sociology of education. Previous studies and documents of Korean Government are reviewed to find the relevance to the above analytical framework.

This study has found that the characteristics of Korean ODA policy, such as economic orientation, are reflected in the education ODA practices.

Studies on Korean ODA policy is rather rare, moreover, critical reviews are hard to find, particularly in English. This study will be a good start for further ones to understand the Korea ODA policy.

The purpose of this paper is to recount 12 months of a pioneering collaboration between the Aneurin Bevan University Health Board, five local authorities and nine registered social landlords in South East Wales. It will aim to share the understanding that has emerged, demonstrating how a large number of agencies, many of which have different purposes or which have traditionally been in competition with each other, have been able to work collaboratively, to meet the interests of some very vulnerable people.

This reflective approach draws on the views of a large number of staff from each of the three constituent public sector service areas and their experience of collaborative working using action research principles. The study will use people’s own words to highlight real experiences, but analysed against similar collaborative activity elsewhere reflected in the literature. As there has been no established pathway for the collaboration to follow, we have adopted a Plan-Do-Study-Act cycle to capture the evolving “In One Place” (IOP) process.

This paper highlights the inherent systemic barriers that have to be identified and overcome if the authors are to move from wishful thinking to pragmatic realism, both within and between organisations. The sense of public sector agencies being able to work together, simply because it makes good sense, is challenged and the paper identifies both cultural and professional factors that made a difference in this collaboration, which could be harnessed elsewhere.

From the outset, a key driver for the IOP has been to align health, social care and housing processes by bringing together practitioners and senior managers to identify need and to plan and deliver services locally, offering a real benefit to individuals with complex needs. This is set within the context of increasing demand on public services, financial austerity and the history of “housing” being on the margins of discussion when considering the integration of health and social care services. The authors are able to demonstrate the benefit of housing being at the centre of such discussions.

Mae’r astudiaeth hon yn adrodd hanes deuddeg mis cyntaf cydweithrediad arloesol rhwng Bwrdd Iechyd Prifysgol Aneurin Bevan (ABMUHB), pum Awdurdod Lleol a naw Landlord Cymdeithasol Cofrestredig (RSL) yn Ne Ddwyrain Cymru. Nod yr astudiaeth hon fydd rhannu’r ddealltwriaeth sydd wedi dod i’r amlwg yn dangos sut mae nifer fawr o asiantaethau, llawer ohonynt â dibenion gwahanol neu sydd wedi bod mewn cystadleuaeth â’i gilydd yn draddodiadol, wedi gallu gweithio’n gydweithredol, i fodloni budd rhai pobl agored iawn i niwed.

Mae’r dull adlewyrchol hwn yn defnyddio safbwynt nifer fawr o staff o bob un o 3 maes gwasanaeth sector cyhoeddus yr etholaeth a’u profiad o weithio’n gydweithredol gan ddefnyddio egwyddorion ymchwil weithredol. Bydd yr astudiaeth yn defnyddio geiriau pobl i amlygu profiadau gwirioneddol, ond wedi ei ddadansoddi yn erbyn gweithgaredd cydweithredol tebyg sydd wedi ei adlewyrchu rhywle arall yn y llenyddiaeth. Gan nad oes unrhyw lwybr wedi ei sefydlu i’r gydweithrediaeth ei ddilyn, rydym wedi mabwysiadu cylch Cynllunio-Gwneud-Astudio-Gweithredu (CGAG) i gyfleu’r broses ‘Mewn Un Lle’ sy’n esblygu.

Mae’r erthygl hon yn amlygu’r rhwystrau systemig cynhenid y mae’n rhaid eu nodi a’u goresgyn er mwyn symud o ddymuno i realaeth ymarferol, o fewn a rhwng sefydliadau. Mae’r syniad bod asiantaethau’r sector cyhoeddus yn gallu cydweithio, dim ond am fod hynny’n gwneud synnwyr, yn cael ei herio ac mae’r papur yn nodi ffactorau diwylliannol a phroffesiynol a wnaeth wahaniaeth yn y cydweithrediad hwn, y gellid eu defnyddio rhywle arall.

O’r cychwyn, ysgogwr allweddol ar gyfer y rhaglen ‘Mewn Un Lle’ oedd alinio prosesau iechyd, gofal cymdeithasol a thai trwy ddod ag ymarferwyr ac uwch reolwyr o’r sectorau gwahanol hyn ynghyd i nodi angen ac i gynllunio a chyflenwi gwasanaethau yn lleol, pan fo hynny o fudd gwirioneddol i unigolion ag anghenion cymhleth. Mae hyn wedi ei nodi o fewn cyd-destun cynyddu’r galw am wasanaethau cyhoeddus, cynildeb ariannol a hanes ‘tai’ ar ymylon trafodaeth wrth ystyried integreiddio gwasanaethau iechyd a gofal cymdeithasol. Yn yr enghraifft hon rydym yn gallu dangos buddion gwneud tai yn ganolog i drafodaethau o’r fath.