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Article
Publication date: 9 October 2019

Dónal P. O’Mathúna and Matthew R. Hunt

The purpose of this paper is to explore the ethical dimensions of crisis translation through the lenses of Paul Ricoeur’s philosophical scholarship. In particular, his…

Abstract

Purpose

The purpose of this paper is to explore the ethical dimensions of crisis translation through the lenses of Paul Ricoeur’s philosophical scholarship. In particular, his work on both translation and ethics will be examined in order to draw practical applications for those involved in humanitarian action.

Design/methodology/approach

The authors identified relevant themes in the work of renowned philosopher Paul Ricoeur and used philosophical analysis to apply them to ethical issues in crisis translation.

Findings

Paul Ricoeur was one of the leading philosophers in the twentieth century, writing on a wide variety of topics. From these, his work on translation and on ethics provided suitable ways to examine ethical issues in crisis translation. In particular, his concept of “linguistic hospitality” provides an important lens through which translation ethics can be examined. In addition, Ricoeur’s approach to ethics emphasised relational and justice dimensions which are crucial to examine in humanitarian settings.

Practical implications

While the findings are conceptual, they have many practical implications for how translation is approached in humanitarian crises. The focus on justice in Ricoeur’s approach has implications for policy and practice and serves to ensure that translation is available for all affected communities and that all groups are included in discussions around humanitarian responses.

Social implications

Ricoeur’s work provides important insights into both translation and ethics that have significant social implications. His ideas highlight the personal and emotional aspects of translation and ethics, and point to their relational character. His openness to others provides an important basis for building trust and promoting dignity even in difficult humanitarian settings.

Originality/value

Ricoeur’s ethics points to the importance of persons and their relationships, reminding responders that translation is not just a mechanical exercise. This approach fosters an interest in and openness to others and their languages, which can promote respect towards those being helped in humanitarian crises.

Details

Disaster Prevention and Management: An International Journal, vol. 29 no. 2
Type: Research Article
ISSN: 0965-3562

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Article
Publication date: 1 July 2004

John Francis McKernan and Katarzyna Kosmala MacLullich

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through…

Abstract

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through communicative reason. The paper argues that the justice‐oriented rationality of traditional, Habermasian, communicative ethics is incapable of providing a solid foundation for the re‐authorisation of financial reporting. The paper argues that a more adequate foundation might be found in an enlarged communicative ethics that allows space to the other of justice‐oriented reason. The inspiration for the enlargement is found in Ricoeur's analysis of narrative, his exploration of its role in the figuration of identity, and in his biblical hermeneutics which reveals the necessity of an active dialectic of love and justice.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 3
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 7 February 2011

Frank J. Barrett, Edward H. Powley and Barnett Pearce

Our aim in this chapter is twofold: first, to review briefly the history of the hermeneutic traditions; second, to examine its influence in organization studies. We begin…

Abstract

Our aim in this chapter is twofold: first, to review briefly the history of the hermeneutic traditions; second, to examine its influence in organization studies. We begin with a review of hermeneutic philosophy including ancient Greek origins and Biblical hermeneutics. We then delve more deeply into the work of 20th-century hermeneutic philosophy, particularly Heidegger, Gadamer, and Ricoeur, to demonstrate how hermeneutics became a field that is concerned not only with texts but also with verbal and nonverbal forms of action and the preunderstanding that makes any interpretation possible. Finally, we explore how hermeneutic philosophers claim that interpretation is the mode by which we live and carry on with one another. In the third section, we suggest that the field of organizational studies has discovered the relevance of hermeneutic theory, a rarely explicitly acknowledged debt. In particular, we outline the influence of hermeneutic theory on several figural areas, including culture, sensemaking, identity, situated learning, and organizational dialogue.

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Article
Publication date: 7 August 2018

Muhammad Bilal Farooq

The study seeks to address the research question: “How can Gadamerian and Ricoeurian hermeneutics be operationalized in an interpretive accounting research project”? The…

Abstract

Purpose

The study seeks to address the research question: “How can Gadamerian and Ricoeurian hermeneutics be operationalized in an interpretive accounting research project”? The purpose of this paper is twofold: first, to review the key hermeneutic concepts of philosophers Gadamer and Ricoeur; and second, to share insights from the researcher’s experience of applying Gadamerian and Ricoeurian hermeneutics to an interpretive accounting research project.

Design/methodology/approach

The paper draws on the extant literature and the researcher’s own experience using hermeneutics theory in an interpretive accounting research project involving in-depth interviews with organisational managers.

Findings

The process of interpretation is described using the core concept of the hermeneutic circle where the reader and the text engage in dialogue. The readers’ pre-understandings play a key role in this dialogue and assist in drawing meaning from the text. However, it is necessary for the reader to adopt a critically reflexive approach remaining alert for both unproductive pre-understandings and hidden power structures and ideologies in the text being interpreted. Each reading of a text involves the completion of one cycle of the hermeneutic circle in which the reader transitions from pre-configuration to configuration and ultimately re-configuration concluding with the reader acquiring new horizons of understanding. The researcher’s experience of applying hermeneutic theory to an interpretive accounting research project are reflected on and nine lessons are offered.

Originality/value

These insights will prove valuable to interpretive researchers within the social sciences, including accounting and management studies, as well as those working in the natural sciences.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 13 no. 3
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 1 October 2005

C. Richard Baker

To examine the rhetorical claims put forth by several prominent organizations in the American public accounting profession that claim to act in the public interest, and to…

Abstract

Purpose

To examine the rhetorical claims put forth by several prominent organizations in the American public accounting profession that claim to act in the public interest, and to attempt to identify the ideological position or positions underlying their claims.

Design/methodology/approach

Certain rhetorical claims put forth by the American Institute of Certified Public Accountants (AICPA), the Financial Accounting Standards Board (FASB), and PricewaterhouseCoopers (PWC) are examined. A discussion of Paul Ricoeur's concept of ideology follows, along with an explanation of the way in which Ricoeur's understanding of ideology can be used to gain a better understanding of the ideology of the American public accounting profession.

Findings

Initially it appears that the rhetorical claims of the prominent organizations of the American public accounting profession reveal an underlying neo‐liberal ideology. Closer examination indicates a certain degree of ambiguity with respect to a neo‐liberal ideology, with a greater emphasis placed on the importance of regulation of capital markets through auditing and financial accounting standards setting. This ambiguity also reveals that there are economic interests involved and that these economic interests constitute a public accounting ideology, one which conflates the values and activities of the public accounting profession with serving the public interest. This public accounting ideology can be understood as providing a socially integrative function for the public accounting profession and also a justifying function with respect to maintaining the legitimate authority of CPAs with respect to auditing and financial accounting standards setting. The distortive aspect of ideology is also evident, in that there seems to be an inability to determine precisely what the meaning of the public interest is or may be.

Research limitations/implications

This is a limited study of only three prominent organizations in the American public accounting profession.

Practical implications

May help to define the meaning of the term “the public interest.”

Originality/value

Uses Ricoeur's concept of ideology for the first time in the accounting literature. One of the first papers to explicitly address the meaning of “the public interest.”

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 5
Type: Research Article
ISSN: 0951-3574

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Abstract

Details

Philosophy of Management and Sustainability: Rethinking Business Ethics and Social Responsibility in Sustainable Development
Type: Book
ISBN: 978-1-78973-453-9

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Book part
Publication date: 18 November 2015

Thomas Derek Robinson

This paper argues that there is a need to theorize socially constituted temporal phenomena, such as the fragmentation and multiplication of futures in media…

Abstract

Purpose

This paper argues that there is a need to theorize socially constituted temporal phenomena, such as the fragmentation and multiplication of futures in media representations of technology, since this contextualizes consumption in important ways.

Methodology/approach

However, this argument requires a critique of agentic bias in phenomenological approaches to time. By drawing on Husserl, Heidegger and Ricœur, it is shown that phenomenological time is fundamentally intersubjective and contextualized in a tension between chronological and experienced time, rather than first and foremost created and felt by the individual consumer subject or experienced only as “flow.” This implies a switch from an egological to a sociological approach to time and consumption.

Findings

Thus, the multiplication of socially constituted narratives about the future, in late-modernity, disrupts instrumental modes of thinking about the consumer object, making it “unhandy” and “disturbing.” The meaning of the object therefore becomes “damaged.” However, this also allows the possibility for it to be known in wholly new ways.

Research implications

Since many definitions of consumption are future oriented, the fragmentation of the future speaks to how we form meanings about consumption. Thus, a socially constituted theory of consumer temporality impacts the experience of consumer objects.

Practical implications

This theorization of time and consumption suggests the possibility of comparative studies of temporality to understand the universe in which consumer choices can unfold.

Originality/value

This is the first attempt to apply the epistemological criteria from the context of context debate in regard to consumer temporality.

Details

Consumer Culture Theory
Type: Book
ISBN: 978-1-78560-323-5

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Article
Publication date: 26 January 2021

Sherri Colby

Defined as perceiving the past via the lens of former peoples, historical empathy engenders rich cognitive and affective understandings. Drawing on Ricoeur's hermeneutics…

Abstract

Purpose

Defined as perceiving the past via the lens of former peoples, historical empathy engenders rich cognitive and affective understandings. Drawing on Ricoeur's hermeneutics (1981, 2004), this paper departs from previous work on historical empathy by conceiving empathy as dialogically mediated by sociocultural and narrative perceptions.

Design/methodology/approach

This hermeneutic phenomenology explores eight adolescents' engagements with primary sources from the Second World War.

Findings

This study reveals the power of empathy to draw the students into the past and to investigate sources. Alternately, the students struggled with fanciful elaborations and overidentifications with historical figures.

Practical implications

Cultivating wise judgments begins with accepting the inherent link between students' historicity and historical empathy and then teaching students to wisely interpret.

Originality/value

This study broadens historical empathy's framework to include Ricoeur's hermeneutic philosophies of narrative and history.

Details

Social Studies Research and Practice, vol. 16 no. 1
Type: Research Article
ISSN: 1933-5415

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Article
Publication date: 11 July 2018

Alexander Niess and Francois B. Duhamel

The purpose of this paper is to study the status of the individual self in the emergence of change initiatives in organizations.

Abstract

Purpose

The purpose of this paper is to study the status of the individual self in the emergence of change initiatives in organizations.

Design/methodology/approach

This theoretical paper examines the emergence of change initiatives through the building of agents’ capacity to act, based on a theory of action inspired by Paul Ricœur.

Findings

This paper identifies the “course of recognition” to favor the emergence of change initiatives and the building of the capacity to act of agents, respecting the autonomy at the individual level, a sense of care at the group level and justice at the institutional level.

Research limitations/implications

The theoretical research can be extended with empirical studies dealing with the role of agents’ capacities in conflict management, the role of the “narrative self´” in change processes in organizations and the conjoint operationalization of autonomy care and justice to determine the agents’ capacity to act for initiatives to emerge.

Practical implications

It is important to develop a sense of shared leadership to nurture the capacity to act of agents to make change initiatives emerge in organizations, increasing organizational members’ feelings of being recognized.

Originality/value

So far, research has not provided satisfactory answers to the question about how to best initiate organizational change. The use of Ricœur’s theory of action adds value to the existing approaches as it addresses the source of the emergence of initiatives from agents’ feelings of their capacity to act, and integrates individual, group and institutional levels, which are rarely contemplated together.

Details

Journal of Organizational Change Management, vol. 31 no. 5
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 5 June 2017

Nick Beech, Jeff Gold and Susan Beech

The purpose of this paper is to first consider how veterans use talk to shape interpretations of personal and social identify. Second, this paper seeks to gain an…

Abstract

Purpose

The purpose of this paper is to first consider how veterans use talk to shape interpretations of personal and social identify. Second, this paper seeks to gain an understanding of how veterans see themselves in a civilian world, their ability to re-conceptualise and realign their perspective on life to support their transition in to a civilian world.

Design/methodology/approach

Underpinned by Ricoeur’s theory of narrative identity, the work provides a qualitative analysis data from coaching interviews with five veterans.

Findings

The findings revealed the on-going legacy of military life and how its distinctiveness and belief centred on kinship shapes personal identity and the way they see their civilian world. The work sheds light on to the benefits of this Ricoeur’s self-reflexive approach and how it can be used to provide a deeper insight in to the nature of personal transitions and how narrative can be used to expose complexities of the narratives of personal history and meaning as the narrator becomes both the seeker and what is sought.

Practical implications

The work reinforces the value of Ricoeur’s self-reflexive approach identifying narrative mediating between two “poles” of identity and the act of mimesis; prefiguration, configuration and refiguration as veterans project stories of their world and their place within it.

Originality/value

The paper provides new insights in to the importance of narrative identify broadening its potential application with engagement across diverse communities, thereby providing depth and rigour of its conceptual understanding of personal identify. The work further provides insights in to the challenges facing veterans to integrate within a civilian society.

Details

European Journal of Training and Development, vol. 41 no. 5
Type: Research Article
ISSN: 2046-9012

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