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This paper aims to bring to the fore some conditions of possibility surrounding the audit society thesis that might have contributed to construct a sense of distinctiveness around it, thereby facilitating its spread and travel in the accounting research community (and beyond) as a meaningful epistemological agenda.

My argument is that the aura of distinctiveness surrounding the audit society thesis as a noteworthy epistemological agenda relates to outsider influences, concept plasticity, and in-depth persuasiveness. I discuss these three features of distinctiveness through excerpts from the book and my own interpretations, the whole analytic process being circumscribed by a disciplined imagination exercise (Weick, 1989).

While the webs of unpredictability surrounding social life necessarily influenced the travel of the audit society thesis in academia, it seems to me that the thesis’ journey may have been helped by the author’s outsider status, the malleability of the thesis’ key concepts, and the medium (as a book) through which the thesis was articulated (which provided a persuasive platform to underline and demonstrate the depth of the argument).

In an age where journal rankings abound, the audit society thesis constitutes a telling demonstration that one can have a meaningful impact in setting an epistemological agenda and consolidate her/his scholarly reputation through the publication of a scholarly book.

The purpose of this paper is twofold: (1) to map and analyze existing complexity typologies and (2) to develop a framework for characterizing complexity-based approaches.

This study was conducted in three stages: (1) initial identification of typologies related to complexity following a structured procedure based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol; (2) backward and forward review to identify additional relevant typologies and (3) content analysis of the selected typologies, categorization and framework development.

Based on 17 selected typologies, a comprehensive overview of complexity studies is provided. Each typology is described considering key concepts, contributions and convergences and differences between them. The epistemological, theoretical and methodological diversity of complexity studies was explored, allowing the identification of the main schools of thought and authors. A framework for characterizing complexity-based approaches was proposed including the following perspectives: ontology of complexity, epistemology of complexity, purpose and object of interest, methodology and methods and theoretical pillars.

This study examines the main typologies of complexity from an integrated and multidisciplinary perspective and, based on that, proposes a novel framework to understanding and characterizing complexity-based approaches.

Aiming to resolve cross-cultural paradoxes in combining artificial intelligence (AI) with human intelligence (HI) for international humanitarian logistics, this paper aims to adopt an unorthodox Yin–Yang dialectic approach to address how AI–HI interactions can be interpreted as a sophisticated cross-cultural knowledge creation (KC) system that enables more effective decision-making for providing humanitarian relief across borders.

This paper is conceptual and pragmatic in nature, whereas its structure design follows the requirements of a real impact study.

Based on experimental information and logical reasoning, the authors first identify three critical cross-cultural challenges in AI–HI collaboration: paradoxes of building a cross-cultural KC system, paradoxes of integrative AI and HI in moral judgement and paradoxes of processing moral-related information with emotions in AI–HI collaboration. Then applying the Yin–Yang dialectic to interpret Klir’s epistemological frame (1993), the authors propose an unconventional stratified system of cross-cultural KC for understanding integrative AI–HI decision-making for humanitarian logistics across cultures.

This paper aids not only in deeply understanding complex issues stemming from human emotions and cultural cognitions in the context of cross-border humanitarian logistics, but also equips culturally-diverse stakeholders to effectively navigate these challenges and their potential ramifications. It enhances the decision-making process and optimizes the synergy between AI and HI for cross-cultural humanitarian logistics.

The originality lies in the use of a cognitive methodology of the Yin–Yang dialectic to metaphorize the dynamic genesis of integrative AI-HI KC for international humanitarian logistics. Based on system science and knowledge management, this paper applies game theory, multi-objective optimization and Markov decision process to operationalize the conceptual framework in the context of cross-cultural humanitarian logistics.

This paper explores flexible working practices (FWPs) and takes a critical view that argues a need to consider not only access to digital technological resources but also the vast array of factors that constrain one’s ability to use technology for its intended benefits, as constituting the digital divide post-COVID-19 lockdown.

Using a critical evaluation of the extant literature, we engage in a conceptual undertaking to develop theoretical propositions that form the basis for future empirical undertakings. To theoretically ground the arguments raised, we deploy the ontological lens of actor-network theory to illuminate the socio-technical dimensions of the digital divide in light of FWPs.

Since the COVID-19 pandemic, the need to adopt socially distanced work practices has become a reality for many organisations. We find that the adoption of FWPs, enabled by digital technologies, simultaneously signals hidden inequalities. We also develop a conceptual framework which depicts user responses in different technology environments that can either be limiting or enabling for individuals’ work productivity.

With regards to the digital divide, attention has often focused on access to digital technologies, as the term “digital divide” portrays. The implication is that the array of factors and resources that individuals are heterogeneously networked to, which also constitute the digital divide, is often taken for granted. We take a different ontological view that brings to the fore other factors at play within an individual’s network of relations.

本文擬探索彈性工作安排,並以批判性的觀點、去論證當我們探討2019冠狀病毒病封鎖解除後的數字鴻溝究竟是由什麼組成時,我們必須考慮數字技術資源的使用權限,以及關注各個有關的因素,因這些因素限制了我們從應用技術獲得預期效益的能力。

我們對現存文獻作批判性的評價,藉此參與一項概念性的工作,以便能建立可以成為將來實證性工作基礎的理論命題;為使提出的論點能得到理論上的依據,我們使用行動者網絡理論的本體論鏡頭,去闡明鑒於彈性工作安排的數字鴻溝的各個社會技術維度。

由於2019冠狀病毒病大爆發的關係,許多機構和組織都因實際情況而需採用保持社交距離的工作安排。我們發現、當我們採用有賴數字技術的發展而成行的彈性工作安排時,我們同時也會使不為人知的不平等狀況浮現出來;我們也注意到、不同的技術環境會限制個人的工作生產力,又或相反地助其建立工作生產力;就此,我們建立了一個可以描繪就這些不同的技術環境、用戶會如何回應的概念框架。

就數字鴻溝而言,人們的關注總放在數字技術使用權限的差異上,就如數字鴻溝這個術語所塑造的形象一樣。這種關注可能帶來的影響是即使有不同的因素和資源、即使個人會以各種形式與不同的因素和資源聯繫起來,而這些因素和資源構成了數字鴻溝,人們卻把這些因素和資源視為理所當然。我們採用不同的本體論觀點,希望藉此使個人關係網絡內起著作用的其它因素能突顯出來、免被忽視。

The main purpose of the paper is to offer a personal view on the development of documentation/information and documentation (IuD) in Germany, while pointing out the need to further investigate the specific features of its development paths. The methodology is based on critical review of the available literature sources in the German language.

The paper uses the method of critical review of published documents in journals (especially in Nachrichten für Dokumentation), books and reports of state and provincial administrations that are directly related to monitoring and/or encouraging the development of the young field of documentation.

The paper offers a review and interpretation of the most significant development phases, the contributions of individuals and the influence of the official state and information policy based on the consulted sources.

This research is limited to the literature written in German language.

The paper could be of interest to researchers and professionals who are interested in the development of documentation.

The paper covers the period after the World War II until the end of 1980s that is especially interesting from the social point of view in divided Germany.

To the author’s knowledge, there is no comprehensive history of documentation in German-speaking countries written in English. This paper is the result of a research project started three years ago with colleagues from Germany, Austria and Switzerland, that aims to cover all phases of the appearance and development of information science in German-speaking countries and could be understood as a kind of introduction to papers planned to follow.

We wanted to find out how infant multinationals originating from Poland enact opportunities in Sub-Saharan African (SSA) countries.

We conducted a comparative case study of four Polish firms operating in SSA.

We found that when entering SSA, studied firms employed effectual decision-making logic. Thus, their internationalization was means-driven, serendipitous, partnership-oriented, based on the “affordable loss” principle and focused on shaping opportunities in SSA, rather than predicting, analyzing and planning any firm-specific assets or capabilities.

We illuminated the nature of the means employed in effectual internationalization and the role of partners (“effectual stakeholders”) in this process. Thus, we contribute to a deeper understanding of how infant multinationals navigate extreme uncertainty in the emerging SSA markets.

This conceptual/study protocol paper provides important context around the role of sport in Australia where sport provides aspects of community agency through participation, organisation and volunteerism. It provides a descriptive analysis of how sport assists young people in developing physical and mental ”fitness” through its community orientation. However, it also provides discussion around the potential of a “generation lost” to sport as a consequence of the coronavirus disease 2019 (COVID-19) pandemic. The conceptual nature of this paper means that the data collection underpinning this research has not yet been conducted. However, given that we have applied for human research ethics along with having accrued sporting clubs and organisations eager to be involved in the research, we are planning to roll out this research by mid 2020. The design will be based on mixed methods approach whereby large-scale surveys together with focus groups and interviews will be central to the research data collection process. This research is unique given the nature of the time in which it exists. The last global pandemic was around 100 years ago when sport did not play such a significant role in society. Understanding the implications of the pandemic on young people and to the sporting clubs and organisations will be key in re-establishing sport as a central component of community agency towards the physical and mental health of young people. The urgency of understanding this is key to assisting the loss of potential young people to sport and the benefits that go with it to the individual, the community, and society as a whole.

This chapter locates our book in social science debates and critiques challenging ontological and epistemological assumptions underpinning researching approaches emanating from the global north. This is an important contextualising move, given that these debates have surfaced crucial understandings about the dangers of unquestioned assumptions underpinning researching approaches in intercultural and cross-cultural contexts. The chapter outlines how practice architectures, the key theoretical lens employed in this book, have attempted to counter these exclusions. It focusses on the theory’s emergence from the relational (political and material) work of the pedagogy, education, and praxis (PEP) network. This historicising move is part of our shared authorial commitment to rendering visible the taken-for-granted assumptions underpinning researching approaches, including those, such as practice architectures theory, that have a shared commitment to critical educational praxis. The final section of the chapter considers the possibilities and limitations of practice architectures theory as a means of challenging taken-for-granted ontological and epistemological assumptions of research and researching practices.

Celebrate Michael Buckland's impressive legacy to LIS by showing his humanity, generosity and versatility.

This article is walk through a scientific career in LIS. Through personal anecdotes and life history and building upon Michael Buckland's legacy, it summarises the author’s own work seen through the prism of her interactions with Buckland, leading to scholarly contributions articulating significant statements about the field of LIS as well as pointers to past relevant publications.

Michael Buckland has a unique way of putting an end to thorny LIS issues as well as being a documentator extraordinaire.

It is a personal account, as such cannot be evaluated through the classical norms of empirical research as there is no ground truth. This account shows how chance encounters with fellow scholars can have a lasting influence on one's academic career as well as wider impact in a field.

In these uncertain and risky times, the work that educators and educational researchers carry out may feel inconsequential. In preparing young people to live well in a world worth living in, educators must consider, firstly, what roles they can play in a global environment riven by volatile economic, social, and environmental contexts, and secondly, the responsibilities they bear as researchers to produce forms of understanding, modes of action, and ways of relating to one another and this world.

In this chapter, we introduce the pedagogy, education, and praxis (PEP) network and how it is that we, as researchers from around the world, came together to discuss our researching practices in coming to know and explore educational research problems concerning equity, diversity and social justice within and across different cultural settings. We share short stories of ourselves to reveal how it is that we have come to know, be, and act as researchers in our projects and how working alongside each other – our mutual relatings – have generated further understanding about our own and each other’s researching practices.

This chapter establishes the purpose of the book, where we share empirical work through the lens of practice architectures. For instance, what is considered to be an educational equity problem across international or cross-cultural sites? What are considered acceptable forms of evidence of coming to understand educational inequity in its diverse forms in different sites? How are taken-for-granted research practices enabling and/or constraining different forms of understandings about educational inequity, including the issues to be researched and/or the direction of the research project? We then provide an overview of the remaining chapters.