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A workstation‐based system for materials planning is intended to complement a host‐based materials‐planning system, thereby leading to a multi‐level system that combines fully detailed planning procedures with “aggregate” decision support capabilities. Planning objects as well as planning procedures are formulated within the relational database frame‐work. By that means, at execution time the database management system guarantees processing efficiency as well as consistency control. After a short characterisation of the state‐of‐the‐art of database utilisation in conventional materials planning, a set of requirements which have to be met by the proposed approach is formulated. Based on this, the suitability of the relational database model as a framework for multi‐stage materials planning is discussed. In particular, the integration of abstraction hierarchies is emphasised and hierarchical planning procedures adopted from artificial intelligence are integrated into the concept. Some examples adopted from a prototype show that, at least for simple planning problems, it is possible to achieve end‐user support at any level of detail when using a relational database system for materials planning.

The purpose of this paper is to conceptualise and examine the processes through which abstract concepts, or abstractions, can be utilised in co-creating knowledge within “impact-focussed” organisational and business research, i.e. applied research that primarily seeks to promote change in practice rather than principally aiming to make theoretical contributions to academic debates. The paper uses the abstraction “hospitality” as an empirical example and discusses the techniques used to “operationalise” this concept, i.e. make it understandable for research participants enabling researchers to use it within data generation and the creation of practical insights in organisational enquiry.

The study employed two methods: first, participant-generated photos; and second, two interactive workshops with 38 practitioners where the abstract concept “hospitality” was used to generate practical organisational insights.

The paper distinguishes between four stages: the elaboration of abstraction, concretisation of abstraction, probing perspectives on abstraction and exploring experiences of abstraction. It is argued that utilising specific techniques within these four stages facilitates: recognisability: the extent to which organisational stakeholders understand the content and meanings of the abstraction; and relatability: the extent to which stakeholders appreciate how the abstract concepts are relevant to interpreting their own practices and experiences.

This is an exploratory study, used to develop and refine elicitation techniques, rather than to draw definitive conclusions about the applicability of specific abstract concepts. Nevertheless, reflecting on the processes and techniques used in the utilisation of abstractions here can help to operationalise them in future impact-focussed research.

The paper conceptualises the processes through which abstract concepts can be made apprehendable for non-specialist, non-academic practitioners. In doing so, it discusses how various elicitation techniques support the utilisation of abstractions in generating insights that can support the development of constructive, context-specific practices in organisations and businesses.

Drawing upon Alfred Sohn-Rethel's work, we argue that, just as capitalism produces abstract labor, it coproduces both abstract mind and abstract life. Abstract mind is the split between mind and nature and between subject/observer and observed object that characterizes scientific epistemology. Abstract mind reflects an abstracted objectified world of nature as a means to be exploited. Biological life is rendered as abstract life by capitalist exploitation and by the reification and technologization of organisms by contemporary technoscience. What Alberto Toscano has called “the culture of abstraction” imposes market rationality onto nature and the living world, disrupting biotic communities and transforming organisms into what Finn Bowring calls “functional bio-machines.”

States that the homo economicus abstraction remains dominant in economics, despite a range of criticisms of its use over the years. Many institutionalists, post‐Keynesians, neo‐Austrians and social economists have insisted that economic analysis must be conducted in an explicit historical context, where the difficulties which economic decision‐makers face, because of time irreversibility, structural change and fundamental uncertainty, are taken into account, as well as non‐economic influences on economic behaviour. Understandably, there has been a reluctance to construct a competing abstraction with formal properties which are comparable to those of the homo economicus construct. It is argued in this paper that the development of an alternative behavioural abstraction constitutes an important goal, both in terms of clarifying the limitations of homo economicus and providing an analytical basis upon which investigations of economic behaviour in historical time can be built.

The purpose of this paper is to test a theoretical model examining the potential impact of abstract thinking on entrepreneurial intentions (EI). The impact of perceived desirability of entrepreneurship on the relationship between abstraction and intentions was also examined.

A total of 155 participants completed measures of abstraction, self-efficacy, desirability and EI. Hierarchical regression was used. A bootstrapping approach was utilized to test for mediation.

High levels of abstraction were positively related to EI, while also interacting with self-efficacy. High levels of abstraction counteracted otherwise low levels of self-efficacy, resulting in subsequently higher intentions. The perceived desirability of entrepreneurship mediated the relationship between abstraction and EI.

The scope of analysis and student population sample may limit generalizability.

The results identify a cognitive process that may help individuals overcome feasibility concerns. Entrepreneurial training programs might choose to instruct individuals that, when encountering a roadblock, they should focus on their ideals and the bigger picture rather than being discouraged by the challenges of the process.

The results provide insight into the psychological processes that lead individuals to become entrepreneurs. The study helps in explaining the mechanism by which a tendency toward abstract thinking leads to stronger EI and identifies an additional antecedent to individuals’ perceptions of desirability toward entrepreneurship.

This study aims to demonstrate how Carney’s ladder of analytical abstraction is used to examine the motivations of banks for reporting human capital (HC) information.

The authors use semi-structured interviews of senior bank employees at eight large New Zealand banks. They analyse the managers’ views using a constructive mapping of responses applying Carney’s ladder of analytical abstraction. The findings are interpreted from a stakeholder theory perspective.

The authors find that the New Zealand banks report on HC to manage reputation, strengthen employee relationships and achieve competitive advantages. The results suggest that banks engage in opportunistic reporting to distract external stakeholders while advancing their interests.

The study will guide researchers in the use of Carney’s ladder of analytical abstraction in analysing qualitative data.

This study provides insights for businesses to improve the consistency and quality of HC reporting and ensure that the information needs of broader stakeholder groups are met.

Some previous voluntary reporting studies analyse their data using inductive analysis. The authors use Carney’s ladder of analytical abstraction as a framework to guide our inductive analysis.

An important lesson that philosophy can learn from the Turing test and computer science more generally concerns the careful use of the method of levels of abstraction (LoAs). The purpose of this paper is to summarize the method and apply it to the paper, modelling and analysis of phenomenological and conceptual systems showing its principal features and main advantages.

The constituents of the method are “observables”, collected together and moderated by predicates restraining their “behaviour”. The resulting collection of sets of observables is called a “gradient of abstractions” (GoAs) and it formalises the minimum consistency conditions that the chosen abstractions must satisfy. Two useful kinds of GoA – disjoint and nested – are identified. It is then argued that in any discrete (as distinct from analogue) domain of discourse, a complex phenomenon may be explicated in terms of simple approximations organised together in a GoAs. Thus, the method replaces, for discrete disciplines, the differential and integral calculus, which form the basis for understanding the complex analogue phenomena of science and engineering.

The result formalises an approach that is rather common in computer science but has hitherto found little application in philosophy. So the philosophical value of the method is demonstrated by showing how making the LoA of discourse explicit can be fruitful for phenomenological and conceptual analysis. To this end, the method is applied to the Turing test, the concept of agenthood, the definition of emergence, the notion of artificial life, quantum observation and decidable observation.

This paper applies the method of abstraction to the paper, modelling and analysis of phenomenological and conceptual systems showing its principal features and main advantages. It is hoped that this treatment will promote the use of the method in certain areas of the humanities and especially in philosophy.

Where do all the management theories and fads come from? Why are they so different and constantly changing. This paper develops a comprehensive and dynamic cognitive formwork from an understanding of the formulations of Aquinas, Lonergan, Jung, Weber and the Enneagram. The synthesis is new and goes beyond each of the sources to present a more systematic and useable JEWAL synthesis formwork. First, the neo‐platonic hierarchical structure of triadic unity is identified as a particularly pertinent and effective differentiation of reality. Second, whereas the neo‐platonists developed their hierarchical construction of reality from a meta‐physical viewpoint as emanations from the ultimate unity, later philosophers explained the differentiation of consciousness principally by working in the reverse direction. Third, the paper explains the process of learning in terms of the cognitive procession through the layered levels of differentiated consciousness. Fourth, an explanation follows as to how this cognitive formwork can be used to explain a character typology based on the differentiation of consciousness – one that finds expression in a typology commonly known as the Enneagram. Fifth, the JEWAL synthesis formwork is presented as a comprehensive framework in which to understand human governance and social action. More broadly, the paper discusses the significance for the social sciences of achieving such a synthesis of ideas within this new formwork – a synthesis between the Western developed philosophy, which runs through the work of Aquinas, Lonergan, Weber and Jung, and the Eastern physio‐psychological wisdom encapsulated in the Enneagram typology. In conclusion, the paper attempts to bring it all together in an answer to the questions underpinning the paper; namely, what does it mean to know and how do we make sense of those voices that speak out of that knowing.

Learning systematic conceptual design approaches could be difficult for students who are asked to adapt their intuitive design rationale to more abstract and divergent thinking styles. The purpose of this study is to propose a conceptual design approach with a well-defined reference framework and procedure to help students to gradually move toward concreteness and to explore the design space.

The so-called problem–solution network approach has been taken as a reference and upgraded with a specific framework to manage abstraction levels. A first didactical application of the proposal is described, and specific feedbacks from students have been collected by means of an anonymous survey.

Despite the limited course time allotted for the argument, students’ feedbacks revealed that the proposed abstraction framework is useful to learn systematic conceptual design and to support the understanding of creative design thinking.

The proposal has been applied on a single class of MS engineering students in a course where only a part of the available time was allotted to conceptual design activities. However, the received positive feedbacks are encouraging and allow pushing toward more comprehensive applications and investigations.

The proposal shown in this paper uses acknowledged concepts of abstraction and function to propose a new integrated framework to manage abstraction levels in problem solving activities. The framework has been implemented in a very recent conceptual design approach based on problem–solution co-evolution, which has been proposed to overcome the flaws ascribed to classical function-based methods.

The objective of the research, and paper, is to determine first whether or not the accounting abstraction appears to dominate the manager’s perceptions of the physical reality of the firm’s utilization of its physical assets, and second, whether changes in the accounting abstraction (e.g. the addition of Capacity cost management reports and measurements) lead to changes in how managers perceive, and use, their physical assets. Using a cognitive decision-making structure developed by Wagenaar et al. (1995), this study explores the interplay between the structure and nature of capacity reporting (the surface structure of the decision) and the subsequent analysis and choice of managers within the firm (the deep structure of the decision). A five-site field research methodology was used to gather data from companies across a multitude of industry contexts and situations. Results suggest that the nature of capacity measurement and reporting does shape manager’s perceptions of current and potential future performance (the cognitive surface structure), with major implications for the nature and type of decisions and trade-offs made (the deep structure). Specifically, managers appear to make decisions that are illogical when considered in light of the physical reality of their operations based on the representations of this reality (e.g. the capacity measures and reports). Analysis and interpretation of these results suggest that what accounting makes visible appears to drive decision-making and performance in organization.