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The purpose of this study is twofold: first, to provide a nuanced understanding of the information concept that encapsulates both its universal foundations and context-dependent intricacies, and second, to propose a theoretical framework that integrates these diverse viewpoints, thereby contributing to the theoretical discourse and practical applications in information science/studies (IS).

The aim of this paper is to explore the relationship between universalism and pluralism in connection with semiotics. The paper adopts a conceptual approach based on semiotics to address the long-standing debate over the definition of information in IS. By engaging with two foundational semiotic theories—C.S. Peirce's pragmatic semiotics and Ferdinand de Saussure's structuralist semiotics – the research seeks to bridge the conflicting perspectives of universalism and pluralism within the field.

The findings reveal that Peirce's semiotics, with its universalist core, views information as dynamic and shaped by context, while Saussure's approach, which is rooted in linguistics, emphasizes the relational aspects of sign systems and connects them to pluralism. This comparative analysis facilitates a broad understanding of information that transcends the limitations of singular perspectives. In conclusion, the paper seeks to demonstrate that the integration of universalist and pluralist perspectives through semiotics offers a more holistic approach to the study of information in IS. It contributes to the field by suggesting that the tension between these perspectives is not only reconcilable but also essential for a richer and more complete understanding of information. This theoretical foundation paves the way for future research and practical advancements in IS and advocates for approaches that recognize the complexity and multifaceted nature of information.

The study engages with theoretical frameworks, predominantly semiotic theories by C.S. Peirce and Ferdinand de Saussure. While this provides a deep conceptual understanding, the lack of empirical data may limit the practical applicability of the findings. The research focuses on two semiotic perspectives, which, although foundational, do not represent the entirety of semiotics or information theory. Other significant semiotic theories and perspectives could provide alternative or complementary insights. The concepts of universalism and pluralism in information science are highly intricate and multifaceted. This study's approach to synthesizing these concepts, while comprehensive, might oversimplify some aspects of these complex paradigms.

The paper's originality lies in its unique integration of semiotic theories into the discourse of IS. This integration offers a novel perspective on understanding the concept of information, bridging the gap between universalist and pluralist approaches. The study presents a new conceptual framework for understanding information that combines elements of universalism (consistent, objective understanding of information) and pluralism (context-dependent, subjective interpretations). This dual approach is relatively unexplored in IS literature, providing fresh insights into the complex nature of information.

This chapter argues that the Marxian theory of exploitation underlies the concepts of surplus and deficit industries that appear in Sraffa’s (1960) Production of Commodities by Means of Commodities. This is seen from archival research of the unpublished papers of Piero Sraffa housed at the Wren Library, Trinity College, University of Cambridge. There it is shown that the origin of these concepts lies in the Marxian theory of exploitation that Sraffa developed regarding the notion of the ‘pool of profits’ the Italian economist utilized over a 14-year period from 1942 to 1956. The chapter engages in an extensive textual study of the archival evidence and then presents a simple analytical model of these relations.

The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the concept appeared.

Secondary data have been collected by analysing accounting regulations issued after the fall of communism with respect to true and fair view (TFV). Primary data have been collected by conducting eleven semi-structured interviews with representatives of major actors involved in the process of financial reporting. We have further developed and tested two research propositions.

We find that the perception of TFV in Romania depends firstly on the category of actors. Second, we find that merely including a rule or a concept in the regulations of a certain setting does not automatically mean that they will be applied de facto consistently with their original meaning, issued from a different setting.

We conclude that concept intertranslatability cannot be assumed under the circumstances investigated in our chapter, with immediate implications for other cases presupposing that concept transfer works, such as International Financial Reporting Standards (IFRS).

The small number of interviews we have conducted may be viewed as a limitation of our study; however, special care was exercised when choosing interviewees, and they are key persons within their organizations, or representative of all the interested parties in the process of financial reporting in Romania.

We contribute to an increasing literature on accounting harmonization and applicability of global standards and concepts in local contexts.

This chapter examines the case of threshold concepts, as an example of a theory being developed and applied within higher education research. It traces the origins and meaning of the term, reviews its application by higher education researchers and discusses the issues it raises and the critiques it has attracted. This case is of particular interest, as the idea of threshold concepts is little more than a decade old, yet in that time it has attracted considerable attention.

In recent years, the concept of “reification” has virtually disappeared from debates in social theory, including critical social theory. The concept was at the center of the revitalization of Marxist theory in the early twentieth century generally known as Western Marxism. Georg Lukács in particular introduced the concept to express how the process described in Marx's critique of alienation and commodification could be grasped more effectively by combining it with Max Weber's theory of rationalization (see Agger, 1979; Stedman Jones et al., 1977).¹ In Lukács's use, the concept of reification captured the process by which advanced capitalist production, as opposed to earlier stages of capitalist development, assimilated processes of social, cultural, and political production and reproduction to the dynamic imperatives and logic of capitalist accumulation. It is not just interpersonal relations and forms of organization constituting the capitalist production process that are being refashioned along the lines of one specific definition of economic necessity. In addition, and more consequentially, the capitalist mode of production also assimilates to its specific requirements the ways in which human beings think the world. As a result, the continuous expansion and perfection of capitalist production and its control over the work environment impoverishes concrete social, political, and cultural forms of coexistence and cooperation, and it brings about an impoverishment of our ability to conceive of reality from a variety of social, political, and philosophical viewpoints.

In this chapter, we examine the interplay between external legitimacy judgments, internal identity beliefs, and conceptions of sustainability. Based on observation at industry events and interviews with key stakeholders, we examine how organizational actors interpret the concept of sustainability in civil aviation, an industry subject to intense legitimacy threat for its environmental impact. We find that the concept of sustainability is interpreted through a process of naturalization, by which conceptual ties to past practices are forged, and the concept becomes corrupted. We describe three mechanisms (relabeling, bundling, and zooming out) through which concept naturalization occurs, and we show how this process creates resonance between sustainability and an industry ethos, which captures the aspirations, ideals and values of the industry.