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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.

In this conceptual paper the authors aim to discuss the implications of a second-order cybernetic approach and eigenbehavior in ecosystem management. The authors argue that traditional management practices rely on the agreement of stakeholders, but this approach cannot satisfy multiple-objective realities, making radical constructivism necessary.

The authors examined this conjecture using a multi-agent simulation exercise. Agents display individual behavior consistent with the organizing principles proposed by von Foerster (eigenform and eigenbehavior), Hoffman (perception and fitness) and Maturana (domains of realization). This exercise is complemented with an ecosystem management classification exercise to show how convergence is achieved when a team of trained professionals describes entities of low versus high complexity in a spatially explicit domain.

The authors showed that eigenforms can diverge significantly depending on the complexity of the problem. The capacity of observers to stabilize an eigenform and create a common ground for understanding depends on the complexity of the problem at hand and their cognitive diversity. The authors highlighted the difficulties that arose when observation and modification through the intervention of the environment cannot be detached. The authors argue that this situation deeply permeates ecosystem resource management due to the unpredictable outcomes displayed by entities embedded into open system dynamics.

Finally, the authors propose that the association between indication and transformation can be operationally interconnected as Eigenperception, which corresponds to a novel dynamic state bridging the gap between noise and eigenform. This concept of Eigenperception encapsulates entities that arise from eigenbehavior, encompassing observations, meanings, human transformative actions and ecological processes, all in a simultaneous manner.

This paper aims to propose a research agenda towards a holistic, grounded and flexible approach to cultural heritage that can address social challenges and transformations in the context of place. It critiques the dominant/hegemonic cultural heritage narratives, deriving from juridification and calls for a grounded approach in the way cultural heritage is framed and experienced.

The paper is conceptual, focusing on the need to open a line of enquiry into the relationship between legal texts, cultural heritage narratives and social challenges and transformations. It follows the letter of the international conventions on cultural heritage against the worked example of the medieval town of Rhodes in Greece.

The paper sets the relevant research priorities for the investigation of the effective relationship between cultural heritage and social challenges in the context of place, and further stretches the need to evaluate the role of legal and regulatory texts to that effect.

The paper identifies new priorities for thinking about the effects of juridification/the law, cultural heritage and social challenges/transformations in a place-specific context. It seeks to open new avenues of scientific explorations and new interdisciplinary dialogues between a variety of disciplines that are relevant to the way a place engages and addresses social challenges and transformations.

The rising complexity of business changes has increasingly highlighted the requirements to provide a comprehensive and empirical framework for the supply chain agility (SCA). A review of extant studies shows that the results are complicated and ambiguous. Moreover, this study is a meta-analytical review of previous empirical studies to identify SCA antecedents and effects of SCA on firm performance.

According to the protocol, 64 studies were chosen as the sample to survey the relationships between five clusters of SC allopoietic properties (SCAPs) (SC connectivity, symbiotic relationship (SR), cognitive openness (CO), homeostasis and collaboration) and SCA, as well as its effects on firm performance.

Among antecedents, horizontal collaboration’s effect on SCA is the strongest, and the relationship between SR-SCA and CO-SCA is less than moderate. SCA affects firm performance and its dimensions, with a stronger effect on financial performance (FP). Furthermore, the SCA study in the framework of allopoietic systems is a good starting point for future research.

Managers are advised to constantly review repetitive interactions between the company and its environment and to learn about interactions between SC and the environment. Learning from these interactions and disseminating their explicit knowledge among company members lead to a quick response to the environmental instability.

As the first meta-analysis on SCA antecedents and its effects on firm performance, this study contributes to the SCA literature and provides research directions for the future.

With increasing complexity of construction projects and new construction processes and methods are adopted, more safety hazards are emerging at construction sites, requiring the application of the modern risk management methods. As an emerging technology, digital twin has already made valuable contributions to safety risk management in many fields. Therefore, exploring the application of digital twin technology in construction safety risk management is of great significance. The purpose of this study is to explore the current research status and application potential of digital twin technology in construction safety risk management.

This study followed a four-stage literature processing approach as outlined in the systematic literature review procedure guidelines. It then combined the quantitative analysis tools and qualitative analysis methods to organize and summarize the current research status of digital twin technology in the field of construction safety risk management, analyze the application of digital twin technology in construction safety risk management and identify future research trends.

The research findings indicate that the application of digital twin technology in the field of construction safety risk management is still in its early stages. Based on the results of the literature analysis, this paper summarizes five aspects of digital twin technology's application in construction safety risk management: real-time monitoring and early warning, safety risk prediction and assessment, accident simulation and emergency response, safety risk management decision support and safety training and education. It also proposes future research trends based on the current research challenges.

This study provides valuable references for the extended application of digital twin technology and offers a new perspective and approach for modern construction safety risk management. It contributes to the enhancement of the theoretical framework for construction safety risk management and the improvement of on-site construction safety.

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.

The purpose of this Real Impact Research Article is to empirically explore one of the most controversial and elusive concepts in knowledge management research – practical wisdom. It develops a 10-dimensional practical wisdom construct and tests it within the nomological network of counterproductive and productive knowledge behavior.

A survey instrument was created based on the extant literature. A model was developed and tested by means of Partial Least Squares with data obtained from 200 experienced employees recruited from CloudResearch Connect crowdsourcing platform.

Practical wisdom is a multidimensional construct that may be operationalized and measured like other well-established knowledge management concepts. Practical wisdom guides employee counterproductive and productive knowledge behavior: it suppresses knowledge sabotage and knowledge hiding (whether general, evasive, playing dumb, rationalized or bullying) and promotes knowledge sharing. While all proposed dimensions contribute to employee practical wisdom, particularly salient are subject matter expertise, moral purpose in decision-making, self-reflection in the workplace and external reflection in the workplace. Unexpectedly, practical wisdom facilitates knowledge hoarding instead of reducing it.

Managers should realize that possessing practical wisdom is not limited to a group of select, high-level executives. Organizations may administer the practical wisdom questionnaire presented in this study to their workers to identify those who score the lowest, and invest in employee training programs that focus on the development of those attributes pertaining to the practical wisdom dimensions.

The concept of practical wisdom is a controversial topic that has both detractors and supporters. To the best of the author’s knowledge, this is the first large-scale empirical study of practical wisdom in the knowledge management domain.

By examining types of literacies taught by public libraries and the modes through which these programs were offered, this study aims to explore how public libraries might integrate data literacy training for the general public into existing library educational programs.

This study examined programs offered in 30 US public libraries during 2019 and 2020 to better understand types of literacy education announced to the public through library website listings and Facebook Events pages.

While public libraries offered educational programs in literacy areas ranging from basic reading and writing to technology, vocational skills, health literacy and more, data literacy training was not widely offered. However, this study identified many already-existing programs highly compatible for integrating with data literacy training.

This study offered new insights into both the literacies taught in public library programs as well as ways for public libraries to integrate data literacy training into existing educational programming, in order to better provide data literacy education for the general public.

Despite being an authentic carrier of various cultural practices, the human body is often underutilised to access the knowledge of human body. Digital inventions today have created new avenues to open up cultural data resources, yet mainly as apparatuses for well-annotated and object-based collections. Hence, there is a pressing need for empowering the representation of intangible expressions, particularly embodied knowledge within its cultural context. To address this issue, the authors propose to inspect the potential of machine learning methods to enhance archival knowledge interaction with intangible cultural heritage (ICH) materials.

This research adopts a novel approach by combining movement computing with knowledge-specific modelling to support retrieving through embodied cues, which is applied to a multimodal archive documenting the cultural heritage (CH) of Southern Chinese martial arts.

Through experimenting with a retrieval engine implemented using the Hong Kong Martial Arts Living Archive (HKMALA) datasets, this work validated the effectiveness of the developed approach in multimodal content retrieval and highlighted the potential for the multimodal's application in facilitating archival exploration and knowledge discoverability.

This work takes a knowledge-specific approach to invent an intelligent encoding approach through a deep-learning workflow. This article underlines that the convergence of algorithmic reckoning and content-centred design holds promise for transforming the paradigm of archival interaction, thereby augmenting knowledge transmission via more accessible CH materials.

A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.

The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.

The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.

The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.

To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.