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The purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.

The paper utilises the measurement of meaning framework (semantic differential analysis) originally proposed by Osgood et al. in 1957. The framework is used to investigate the extent to which there is shared meaning (agreement in interpretations) of the independence concept, in response to alternative audit engagement case contexts, between key parties to the financial reporting communication process. The study's research data was collected in the period March 2004‐May 2005.

Findings indicate a robust and stable single‐factor cognitive structure within which the research participants interpret the connotative meaning of the auditor independence concept. An analysis of the experimental cases finds similarities in connotations (interpretations) of an audit firm's independence for the participant groups for most cases, with the exception of cases involving the joint provision of audit and non‐audit (taxation) services.

The usual external validity threat that applies to experimental research generally applies to the study. That is, the results may not be generalisable to settings beyond those examined in the study. An important implication of the study is that it emphasises the continuing problematic nature of the joint provision of audit and non‐audit services, even in situations where the non‐audit services comprise only traditional taxation services.

The study is the first to examine the concept of auditor independence by means of the Osgood et al. measurement of meaning research framework using, as research participants, the three major groups on the demand and supply sides of the audit services market.

This article examines how meaning comes about through the symbolic interactions of organizational members. The article also explores the power dimension of creating and sustaining corporate meaning and proposes that leaders are well‐positioned to influence shared organizational meaning (culture). Specific attention is given to symbolic devices which corporate leaders can use to both craft and sustain meaning structures. Communicative implications for leaders who desire to craft corporate meaning are provided. Suggestions for research contributing to the verification and critical examination of shared corporate meaning are put forward.

Employees communicate more easily and are more committed to the organization when beliefs and values are shared. Explores the phenomenon of sudden “lost meaning” – a situation in which individuals who strongly share the organization′s culture appear suddenly to cease to identify with the meanings and values to which they once strongly ascribed. Discovers two variables through examination of motivation theory. Proposes that these variables provide insight into sudden lost meaning and, consequently, suggest a framework for managerial behaviour.

The purpose of this paper is to explore the question of whether the differences between meaning in philosophy and meaning in information retrieval (IR) have implications for the use of philosophy in supporting research in IR.

The approach takes the form of a conceptual analysis and literature review.

There are some differences in the role of meaning in terms of purpose, content and use which should be clarified in order to assist a productive relationship between the philosophy of language and IR.

This provides some new theoretical insights into the philosophical context of IR. It suggests that further productive work on the central concepts within IR could be achieved through the use of a methodology which analyses how exactly these concepts are discussed in other disciplines and the implications of any differences in the way in which they may operate in IR.

The paper suggests a new perspective on the relationship between philosophy and IR by exploring the role of meaning in these respective disciplines and highlighting differences, as well as similarities, with particular reference to the role of information as well as meaning in IR. This contributes to an understanding of two of the central concepts in IR, meaning and information, and the ways in which they are related. There is a history of work in IR and information science (IS) examining dilemmas and the paper builds on this work by relating it to some similar dilemmas in philosophy. Thus it develops the theory and conceptual understanding of IR by suggesting that philosophy could be used as a way of exploring intractable dilemmas in IR.

The purpose of this paper is to present a systems perspective of context avenues that impact the knowledge‐sharing process.

Following a brief introduction of the meaning of context, an example of face‐to‐face interaction is used to explore the term “context‐sensitive” in terms of sharing knowledge in a one‐way single exchange from a source to a perceiver. Eight different context avenues are presented, their relationship to the conscious and unconscious mind addressed, and their impact on the sharing of knowledge considered.

The authors posit that there are eight primary context avenues that potentially impact the creation of knowledge in terms of shared understanding and meaning, and that the higher the number of related patterns forwarded through content and context the greater the resonance of shared understanding. Further, that the unconscious mind plays a significant role in embedding context and creating meaning.

This paper provides a shift in perception from the transmission of information to the sharing and re‐creation of knowledge in terms of shared understanding and meaning. It also presents a new model of context avenues impacting the sharing of knowledge.

The purpose of this article is to explore strategies used by communities of practice (CoPs) managers when managing intentionally created CoPs.

Four intentionally created CoPs in Ireland are explored, using a qualitative research design with data from observation, interviews and analysis of documents.

The study identified a number of specific strategies CoP managers use to develop trust, facilitate collaboration, facilitate the negotiation of shared meaning and manage power issues within the CoP. These strategies were shared by the four managers who participated in the study.

The study is based on a small sample of managers in Ireland. The context and process imposed constraints and the findings are context specific which implications for the application of findings to other CoPs.

The study highlights the concept of CoP is not confined to traditional understandings but includes intentionally created highly structured time‐bound groupings of individuals who work in a collaborative manner to share knowledge. The paper offers learning from CoP managers and highlights the practical implications of their experiences.

This monograph seeks to summarise the key influences of a role‐based perspective on leadership when making decisions as to how organisational resources can best be deployed.

Application of new frameworks provides insight into the leadership roles executives can adopt when part of formal, informal and temporary groups within the organisation's senior management team and those parts of the organisation for which they are responsible. The methodology adopted is qualitative, focusing on application of previously developed frameworks.

Adoption of an appropriate leadership role, and the timely switch from one role to another as circumstances change, are found to facilitate improvement in the ability of executives to mobilise organisational resources, and in so doing effectively address those challenges with which the organisation is faced.

A one‐organisation intensive case study of a multinational engineering company engaged in the design, development and manufacture of rotating turbomachinery provides the platform for the research. The research intent is to validate two frameworks in a different organisation of a similar demographic profile to those in which the frameworks were developed. The frameworks will require validating in organisations of different demographic profiles.

The concepts advanced, and implications discussed, provide an insight into the role‐based nature of leadership. The practical steps individual executives can take to develop their ability to adopt different leadership roles are highlighted.

This monograph is an investigation into, and study of the contribution of theory that provides insight into, the process by which executives effectively mobilise organisational resources. This differs from the original contributions to theory, which focused on methodology, data gathering and validation in contrast with the current study that is focused on practical application.

Examines the use of shared semantics information to link concepts in an organizational memory to e‐mail communications. E‐mail is by far the dominant business application of the Internet, yet the use of e‐mail relies on a number of assumptions regarding the effectiveness of interpersonal communications. One of these assumptions is that of common meaning or shared semantics. Assuming shared semantics in electronic communications can lead to a breakdown in communication, and the very managerial improvements that e‐mail is intended to foster can be negated by the resultant lack of understanding. In this paper how shared semantics are created, maintained, and used to enhance e‐mail communications is discussed. A framework for determining shared semantics based on organizational and personal user profiles is presented. How shared semantics are used by the HyperMail system to help link OM content to e‐mail messages is illustrated.

The debate on corporate social responsibility (CSR) as shared value creation is trapped between management scholars and business ethics scholars, focusing merely on the distribution of values from an outcome-oriented perspective. The result is a juxtaposition of shared value from either a corporate or a societal perspective, providing only little attention to the actual communication processes supporting the creation of shared value. The purpose of this paper is to re-conceptualize shared value creation from a communicative approach as an alternative to the current situation caught between the management and societal perspectives.

Building upon recent constitutive models of CSR communication, this conceptual paper explores the potentials and implications of re-conceptualizing shared value creation as an alternative approach that recognizes the tensional interaction processes related to shared value creation.

The paper suggests a new conceptualization of shared value creation, which is sensitive to and able to advance the understanding of the tensional and conflictual interaction processes in which the continuous negotiation of corporate and stakeholder interests, values and agendas may facilitate a new understanding of shared value creation.

In order to succeed with the shared purpose of creating shared value (CSV), the company and the multiple stakeholders should neither disregard nor idealize the interaction processes related to shared value creation; rather, they should acknowledge that processes filled with tensions and conflicts are prerequisites for CSV.

A re-conceptualization of shared value creation that provides an alternative approach that is sensitive toward the tensions and conflicts occurring between corporate voice and multiple stakeholder voices.

The purpose of this article is to investigate and critically examine conceptualisations of information sharing activities in a selection of library and information science (LIS) literature.

In order to explore how LIS researchers define the concept of information sharing, and how the concept is connected with theory, empirical material and other supporting concepts, a literature review and a conceptual meta‐analysis was carried out on 35 papers and one monograph. The analysis was based on Waismann's concept of open texture, Wittgenstein's notion of language games and the concept of meaning holism.

Six theoretical frameworks were identified. These are not found to be incommensurable, but can be used as building blocks for an integrative framework. Ambiguous conceptualisations are frequent. Different conceptualisations tend to emphasize different aspects of information sharing activities: that which is shared; those who are sharing; and the location in which the sharing activities take place. The commonalities of the people involved in information sharing activities are often seen as a ground for the development of information sharing practices.

The findings provide a guide for future research which intends to explore activities of information sharing.

The article offers a systematic review of recent LIS literature on information sharing, and extends the theoretical base for information sharing research.