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Max Weber called the maxim “Time is Money” the surest, simplest expression of the spirit of capitalism. Coined in 1748 by Benjamin Franklin, this modern proverb now has a life of its own. In this paper, I examine the worldwide diffusion and sociocultural history of this paradigmatic expression. The intent is to explore the ways in which ideas of time and money appear in sedimented form in popular sayings.

My approach is sociological in orientation and multidisciplinary in method. Drawing upon the works of Max Weber, Antonio Gramsci, Wolfgang Mieder, and Dean Wolfe Manders, I explore the global spread of Ben Franklin’s famed adage in three ways: (1) via evidence from the field of “paremiology” – that is, the study of proverbs; (2) via online searches for the phrase “Time is Money” in 30-plus languages; and (3) via evidence from sociological and historical research.

The conviction that “Time is Money” has won global assent on an ever-expanding basis for more than 250 years now. In recent years, this phrase has reverberated to the far corners of the world in literally dozens of languages – above all, in the languages of Eastern Europe and East Asia.

Methodologically, this study unites several different ways of exploring the globalization of the capitalist spirit. The main substantive implication is that, as capitalism goes global, so too does the capitalist spirit. Evidence from popular sayings gives us a new foothold for insight into questions of this kind.

Seeks to argue for a phenomenology of embodied implicit and narrative knowing in organizations and show the significance of experiential dimensions of implicit and narrative knowing and their mutual interrelations in organizations.

For this the advanced phenomenology of Merleau‐Ponty will be used as a framework for clarifying the relational status of tacit, implicit and narrative knowing and their embedment.

Implicit and narrative processes of knowing are inherently linked. Moreover, both forms of knowing in organizations and its implications can be integrated in a Con‐+‐Text.

Some limitations and practical implications will be discussed critically. In conclusion some perspectives of further phenomenological research on embodied implicit and narrative knowing in organizations are presented.

This approach contributes to a processual, non‐reductionist and relational understanding of knowing and offers critical and practical perspectives for creative and transformative processes in organizations, bridging the gap between theory and practice. It provides innovative perspectives with regard to the interrelation of embodied and narrative knowing in organizations.

This paper aims to investigate the informativeness of rhetorical impression management patterns of CEO letters and examines whether these rhetorical features affect financial analysts’ forecasting behaviour.

The authors use textual analysis on a sample of 526 CEO letters of US firms and apply factor analysis on individual linguistic style measures to identify co-occurrence patterns of style features.

The authors identify three holistic style patterns (assertive acclaiming, cautious plausibility-based framing and logic-based rationalizing) and find that assertive rhetorical feature in CEO letters is negatively related with the dispersion of financial analysts’ earnings forecasts and positively associated with earnings forecast accuracy. CEOs’ use of a rationalizing rhetorical pattern tends to decrease the dispersion of financial analysts’ earnings, whereas a cautious plausibility-based rhetorical position is only marginally instrumental in getting more accurate earnings predictions.

Whilst impression management communication is often theorized as manipulative and void of real information content, the findings suggest that impression management serves both self-presentation and information-sharing purposes.

This paper elaborates on the co-occurrence of style characteristics in management communication and is a first attempt to validate the external ramifications of holistic style profiles of corporate narratives by focusing on an economic target audience.

The purpose of this paper is to increase the awareness of the implications of language translation for accounting standard setting, education and research, and to work towards a critical research agenda.

The paper is based on a selective review of recent intercultural accounting research and literature on translation in accounting, of developments in accounting standard setting and on selected insights from translation studies.

Translation is not a simple technical, but a socio-cultural, subjective and ideological process. In contrast to the translation turn in other disciplines, however, most qualitative and critical accounting research neglects translation as a methodological and epistemological consideration and as a research opportunity.

The paper proposes themes for a research agenda on translation in accounting.

The paper identifies opportunities for further and deeper investigations of translation in accounting regulation, education and research. Particular emphasis is given to the implication of translation in accounting research that is grounded in interpretivist and constructivist paradigms, where translation is inextricably linked with data analysis and interpretation and may inadvertently reproduce cultural hegemonies.

An appropriate system for analysing performance of supply chains is an important requirement for the effective utilization of the supply chains. The purpose of this paper is to develop a conceptual model for the task of analysing the performance of members of supply chains.

A thorough literature review of the methodologies proposed earlier by various authors has been made. In this paper a multi criteria decision-making (MCDM) framework comprising of two MCDM approaches is proposed for analysing performance of supply chain members.

Performance analysis of members of supply chain and the process of decision making based on the outcome of the analysis is a MCDM process. Since human judgements are often vague, the application of fuzzy concepts is appropriate for analysing the performance of supply chains. The framework proposed in this paper was validated in a company manufacturing textiles.

The methodologies proposed are of great use for large- and medium-sized enterprises. However, small organizations may not be able to allot enough resources to implement the methodologies proposed.

The framework developed can be applied for undertaking a comparative analysis of performance of members of supply chains. It can also be applied for the process of incorporation of new members into the supply chain.

Very few methods are available for analysing the performance of supply chains and the subject remains an under researched one. The major contribution of this paper is that it proposes a new framework.

The purpose of this paper is to understand the needs of humanists with respect to information and communication technology (ICT) in order to prescribe the design of an e‐humanist's workbench.

A web‐based survey comprising over 60 questions gathered the following data from 169 humanists: profile of the humanist, use of ICT in teaching, e‐texts, text analysis tools, access to and use of primary and secondary sources, and use of collaboration and communication tools.

Humanists conduct varied forms of research and use multiple techniques. They rely on the availability of inexpensive, quality‐controlled e‐texts for their research. The existence of primary sources in digital form influences the type of research conducted. They are unaware of existing tools for conducting text analyses, but expressed a need for better tools. Search engines have replaced the library catalogue as the key access tool for sources. Research continues to be solitary with little collaboration among scholars.

The results are based on a self‐selected sample of humanists who responded to a web‐based survey. Future research needs to examine the work of the scholar at a more detailed level, preferably through observation and/or interviewing.

The findings support a five‐part framework that could serve as the basis for the design of an e‐humanist's workbench.

The paper examines the needs of the humanist, founded on an integration of information science research and humanities computing for a more comprehensive understanding of the humanist at work.

From the perspective of semiotics, “information” is an ambiguous theoretical concept because the word is used to represent both signifier and signified, both text and content. Using the work of Fernand de Saussure, this paper explores theoretical possibilities that open by virtue of understanding information as sign. Of particular interest is the way semiotics suggests ways to bridge the theoretical gap between information as thing and information as cognitive phenomenon by positing information as a cultural phenomenon.

The purpose of this conceptual literature review is to investigate how language factors have been studied in the expatriate literature, and how cross-fertilisation with the broader language-sensitive international business and management field may facilitate integrated research of language in global work.

This paper is based on a thematic review of expatriate research and international business and management literature. The findings are structured through Reiche et al.'s (2019) three-dimensional conceptualisation of global work, after which two frameworks are developed to conceptualise how language connects the three dimensions – actors, structures and processes.

The literature review demonstrates that language-related topics are yet to gain status in the expatriate tradition, and the majority of studies, which do consider linguistic factors appear largely dissociated from the growing community of language research in the broader international management and international business fields. However, once consolidated, the literature reveals that language is present in all dimensions of global work. A processual view of corporate language management highlights the central role of human resource management (HRM), while a dynamic multi-level perspective indicates that language may form bidirectional relationships between the three dimensions of global work.

Due to the segmentation between language-sensitive research in the expatriate and international business/management traditions, few studies have considered the HRM implications of global mobility and the multifaceted nature of language at work. This conceptual literature review brings both perspectives together for a more contextualised and holistic view of language in international workforces.

Mr Terence Miller, Director of the Polytechnic of North London, is something of a military man. He used to be a Territorial Army officer. He has the draft of a book he has written on ‘sub‐conventional warfare’ (fighting guerilla uprisings and that sort of thing) tucked away in a drawer. Studying military history and geography is his favourite hobby.