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Bruno Latour, one of the architects of actor-network theory, has now enfolded this approach within a larger project, An Inquiry into Modes of Existence – AIME. Framed as an empirical inquiry into the ontological and epistemological conditions of modernity, Latour argues for a radical shift in how “objective truth,” “scientific fact,” and “meaning” are established within the world. In this chapter, I draw on several elements of AIME to illustrate how Latour’s ontology, building on, augmenting and responding to criticisms of actor-network theory, can be used to explore higher education, focussing on one episode derived from a larger ethnography of medical education.

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.

Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).

The paper aims to provide a response to commentaries in this issue by Andrew Sayer, and Robert W. Scapens and ChunLei Yang on “Case studies and differentiated realities” a paper by Sue Llewellyn published in Qualitative Research in Accounting & Management Vol. 4 No. 1, 2007.

Discusses issues raised in the commentaries around “differentiated realities”, “pluralist ontology” and the “single reality” of social constructivism.

Reiterates an understanding of the idea of “differentiated realities” and discusses the methodological implications that arise from it.

Clarifies Llewellyn's original discussion of differentiated realities and case studies.

In this chapter I draw on the philosophical anthropology of Bruno Latour to propose an account of the work of research ethics. Through a consideration of research ethics as text, I explore the ways in which any such text needs to be accompanied – by people, by processes, by other voices or other texts – in order to become meaningful and then impactful for the ethnographer of education. Research ethics are thus positioned as the technological outcome of a dialogue that is prone to misunderstanding and misinterpretation, notwithstanding the strictures of the processes and policies that increasingly seek to codify the work that ethnographers do in the field. Through arguing for Latour's recent philosophical anthropology as a conceptual toolkit for the exploration of research ethics, I propose that it is research ethics as object that should be the focal point for ongoing ethnographic inquiry.

The purpose of the paper is to describe and analyse the nature of accountability for human rights, as enacted by the Business & Human Rights Resource Centre (BHRRC), in this time of globalization and coronavirus disease 2019 (COVID-19).

The authors focus on one case of alleged union-busting and unfair dismissal carried out under the cover of the COVID-19 pandemic. Tracing the action of that case, the authors show how the BHRRC provides a digital platform for dialogues of accountability. The authors use a Latourian theoretical perspective to guide the progress of the study’s analysis.

The authors find that the dialogues of accountability enacted on the BHRRC platform cannot be satisfactorily characterized in terms of an old politics of hegemony, counterhegemony and counter accounts. The authors find that the accountability enacted on the platform operates in three modes: in a political mode to support the formation of issues and publics and the embedding of norms; in an organizational mode to support the (re)organizing business corporations around scripts of respect for human rights; in a moral mode to keep scruples concerning means and ends and the pursuit of better outcomes, open.

The paper is novel, in that it engages with the part that accounting can play in politics conceived in Latourian terms; in its introduction, a notion of modes of accountability on the foundations of Latour’s exploration of modes of existence; in its challenge to the value of critical accounting conceived in terms of hegemony and counterhegemony.

The purpose of this paper is to discuss the role of Markovian transitions related to the economic convergence among countries. Thus, the paper aims to develop an overview of several classical approaches, including an analysis of fallacies exposed through the literature.

The number of modes in the distribution of the RGDPL for 100 countries in the period from 1986 to 2000 is calculated. Next, the results obtained from the relevant transition matrices are discussed and the existence of twin peaks in the distribution of income is analyzed. Finally, the adequacy of both Markovian and (time) homogeneity hypotheses in connection with the stochastic process that underlies income distribution is studied.

The results across the period 1986‐2000 show the evolution of countries into convergence clubs, instead of the existence of economic convergence.

The paper discusses two important issues on the convergence hypothesis. First, the discretization process really matters. If quartiles or quintiles are used the ergodic distribution does not show twin peaks because the process shows an equiprobabilistic ergodic (stationary) distribution in the long term. Second, the twin peaks results need a Markov (time) homogeneous chain as a model for the underlying income process, and then Chapman‐Kolmogorov's equation must be satisfied. However, the paper finds empirical evidences of failure in such an argument.

This paper analyzes how two (or more) controllers can interact with just one controlled system. This is a basic situation in biology and sociology, but was practically never investigated. Control theory usually investigates only the interaction of one controller with one controlled system, i.e. how a goal‐orientated system can dominate a niche.

All factors determining the behavior of two feedback systems acting upon just one controlled system are analyzed systematically.

The analysis shows that there are just three possibilities of interaction, i.e. conflict, hierarchy or cooperation. With the well‐known domination of a niche, this gives just four modes of coexistence for goal‐orientated systems. It is shown how these modes of coexistence surface in psychology, group dynamics and politics, but has been studied so far under totally different headings.

Repeated patterns of shifts in power relations can be explained by distinguishing two power cycles. Both lead to hierarchies – either to forcefully end conflict or to peacefully ensure cooperation – which bear in them the source for future conflict. Additionally the investigation allows to identify unsolvable conflicts.

The paper shows how a cybernetic analysis of decision making allows to find a unifying approach to different concepts in psychology, group dynamics and politics. Such it provides elements for a cybernetic epistemology.

Although the case for case studies is now well established in accounting and management research, the exact nature of their contribution is still under discussion. This paper aims to add to this debate on contribution by arguing that case studies explore not one reality but several.

This is a theoretical paper that discusses ontology using a deductive approach.

The paper argues that reality is differentiated into physical, structural, agential, cultural and mental realms.

The paper begins to draw out some of the implications of “differentiated realities” for case studies, but there is much more that could be said.

Because case studies encompass differentiated realities, the paper discusses how expectations about the contribution of case studies should be intimately linked to the nature of the differentiated realities being researched.

“Differentiated realities” provides a fresh look status of case study findings and challenges the idea of a single social reality – as portrayed by both social positivism and social constructivism.

The purpose of this paper is to examine the practice potential of self-administered drop-off as a survey mode for contingent valuation (CV) studies.

This paper conducts an empirical comparison of mode effects of two survey methods for improved ecological services in Beijing. Data were collected from a CV survey, which has two subsamples, one using face-to-face interviews and the other employing self-administered drop-off surveys.

There is some evidence of social desirability bias in the face-to-face interviews for the participation question; however, such effects do not carry over to subjects’ responses to the contribution decision. No difference is observed in sample demographics between modes. And satisficing effect is not observed in the drop-off survey in this study.

More well-controlled mode comparisons are warranted to test the robustness of the results; and collection time effects as well as the use of drop-off surveys for environmental valuation with different levels of complexity and familiarity are worthy of further study.

The authors find more similarities between drop-off and face-to-face surveys than differences therefore support the practice of self-administered drop-off surveys in CVM for environmental valuation.

This paper adds to the limited number of well-controlled mode comparisons in the CV surveys, and contributes to a better understanding of self-administered drop-off surveys, a potential low-cost alternative to face-to-face interviews in future CV applications.