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Article
Publication date: 10 October 2016

Geir Grenersen, Kjell Kemi and Steinar Nilsen

The purpose of this paper is to discuss the following questions: what is the origin of the concepts of documents and documentation? Are there a need for these concepts in every…

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Abstract

Purpose

The purpose of this paper is to discuss the following questions: what is the origin of the concepts of documents and documentation? Are there a need for these concepts in every culture? Who gives the terms for their definitions, and what are the consequences of different terminology?

Design/methodology/approach

The authors use interdisciplinary methodology, combining document and information theory and Sámi linguistics. The aim of this paper is to discuss documentation from the perspective of the Sámi, with some examples from other indigenous groups.

Findings

Oral accounts, legends, traditional songs and traces in the landscape are seen as documents and documentation in Sámi and other indigenous cultures. The paper presents different theories in order to interpret and understand the specific information content in indigenous forms of documentation.

Practical implications

Indigenous ways of documentation have been accepted as valid proof of ownership or the right to extensive use of land resources. When no written records exist, oral testimonies and the landscape itself can be seen as documenting traditional use and has been accepted as evidence in high courts in Norway and Canada. The authors have also seen that the rich Sámi snow terminology is used as concepts in different fields of natural sciences.

Originality/value

The Sámi understanding of the concepts of document and documentation contributes to the traditional information and documentation disciplines by introducing ways of seeing natural phenomenon as fundamental forms of information.

Abstract

Details

The Creation and Analysis of Employer-Employee Matched Data
Type: Book
ISBN: 978-0-44450-256-8

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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