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Book part
Publication date: 1 October 2020

Tim Gorichanaz

The self should not be understood atomistically; indeed, the very concept of the self is only necessary in social contexts. There is a link, then, between self and world. In my…

Abstract

The self should not be understood atomistically; indeed, the very concept of the self is only necessary in social contexts. There is a link, then, between self and world. In my view, this can be conceptualized through Luciano Floridi's concept of the ontic trust. This concept was named after the legal concept of the trust, in which one party (the trustor) settles some property on a second party (the trustee) for the benefit of a third party (the beneficiary). The ontic trust is entered unwillingly and inescapably, but it is not coercive; rather, it constitutes a caring bond, an invitation to respect and appreciate others (including other people and all organisms and things). The concept has seen some discussion, but no one has yet commented on the role of the self in the ontic trust. Selves are clusters of experience – we are all little corners of the universe. As participants in the ontic trust, we can see that we must take care of ourselves because that is tantamount to taking care of the universe. Thus, self-care is an important ethical directive in the information society. This is not a solipsistic or egotistical claim; rather, it is the recognition that without a good self, good work for others is not possible. It is the recognition that all beings are connected, but that certain actions must be directed by agents toward themselves for the subsequent betterment of all.

Details

Information Experience in Theory and Design
Type: Book
ISBN: 978-1-83909-368-5

Keywords

Article
Publication date: 1 April 2019

Michel Dion

The purpose of this paper is to use Kierkegaard’s life-views (aesthetical, ethicist and religious life-views) for better understanding the way fraudsters are dealing with their…

Abstract

Purpose

The purpose of this paper is to use Kierkegaard’s life-views (aesthetical, ethicist and religious life-views) for better understanding the way fraudsters are dealing with their ontic-existentiell guilt, while developing rationalization tactics.

Design/methodology/approach

Rationalization tactics make possible to neutralize moral discomfort about fraudulent practices. Endorsing Kierkegaard life-views actually unveils three basic patterns fraudsters could agree with (consciously or not): the focus for individualization processes, the ontic-existentiell quest and the attitude towards guilt. Each Kierkegaardian life-view has deepened this threefold pattern in a very different way.

Findings

The aesthetician life-view is so emphasizing immediacy and pleasure that it strengthens an amoral perspective. Fraudsters could easily adopt such life-view. The ethicist is so basically concerned with morality (distinction between good and evil) that he/she cannot consciously favour fraudulent practices. At best, fraudsters may be “would-be ethicists”. As long as they are unable to feel repentance, fraudsters will not be able to fully embrace the religious life-view. At best, they may be “would-be religious”.

Research limitations/implications

The way Kierkegaard’s life-views could put light on fraudsters’ rationalization tactics has not been empirically assessed. Empirical studies that would be focussed on such topics should deepen the relevance and meaning of fraudsters’ psychological, sociological, cultural and religious/spiritual traits.

Originality/value

The paper analyzes to what extent fraudsters could feel psychological guilt, as well as ontic-existentiell guilt, as it is grounded on ontological-existential guilt (guilt as an ontological category). Taking Kierkegaard’s life-views as reference pattern, it presents the implications of being oriented towards immediacy/pleasure (avoiding guilt, at any cost), towards freedom (being aware of one’s guilt) or towards the infinite (being fully aware of one’s guilt).

Details

Journal of Financial Crime, vol. 26 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 10 June 2019

Tim Gorichanaz

Contemporary technology has been implicated in the rise of perfectionism, a personality trait that is associated with depression, suicide and other ills. This paper aims to…

Abstract

Purpose

Contemporary technology has been implicated in the rise of perfectionism, a personality trait that is associated with depression, suicide and other ills. This paper aims to explore how technology can be developed to promote an alternative to perfectionism, which is a self-constructionist ethic.

Design/methodology/approach

This paper takes the form of a philosophical discussion. A conceptual framework is developed by connecting the literature on perfectionism and personal meaning with discussions in information ethics on the self, the ontic trust and technologies of the self. To illustrate these themes, the example of selfies and self-portraits is discussed.

Findings

The self today must be understood as both individualistic and relational, i.e. hybrid; the trouble is a balance. To realize balance, the self should be recognized as part of the ontic trust to which all information organisms and objects belong. Thus, technologically-mediated self-care takes on a deeper urgency. The selfie is one example of a technology for self-care that has gone astray (i.e. lost some of its care-conducive aspects), but this can be remedied if selfie-making technology incorporates relevant aspects of self-portraiture. This example provides a path for developing self-constructionist and meaningful technologies more generally.

Practical implications

Technology development should proceed with self-care and meaning in mind. The comparison of selfies and self-portraits, situated historically and theoretically, provides some guidance in this regard. Some specific avenues for development are presented.

Originality/value

The question of the self has not been much discussed in information ethics. This paper links the self to the ontic trust: the self can be fruitfully understood as an agent within the ontic trust to which we all belong.

Details

Journal of Information, Communication and Ethics in Society, vol. 17 no. 4
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 26 May 2022

Barbara d.L. Voss, David B. Carter and Rebecca Warren

The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption…

Abstract

Purpose

The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption scandal, the authors draw upon a politics of falsity to understand how different depictions of similar events can emerge. The authors depict Petrobras' corporate social responsibility (CSR) disclosures during the period of corruption juxtaposed against the Brazilian Federal Police investigation (the Lava Jato/Car Wash Operation) and Petrobras' response to the allegations of institutional corruption.

Design/methodology/approach

The data set consisted of 56 Petrobras reports including Annual Reports, Financial Statements, Sustainability Reports and Form 20-Fs from 2004 to 2017, information disclosed by the Brazilian Federal Police concerning the Lava Jato Operation and media reports concerning Petrobras and the corruption scandal. The paper employs a discourse analysis approach to depict and interpret the accounts.

Findings

Through examining the connection between ontic accounts and ontological presuppositions, the authors illustrate a post-truth logic underpinning accounting, due to the interpretive, contestable and contingent nature of accounting information. Consequently, the authors turn to the “ethics of the real” as a response, as citizen subjects must be cautious in how they approach accounting and CSR disclosures.

Originality/value

Rather than relying on simplistic true/false dualities, the authors argue that the “ethics of the real” provides a courageous position for citizen subjects to interrogate the organisation by recognising the role of discourse and disclosure expectations on organisations in a post-truth environment. The study also illustrates how competing, contingent accounts of the same timeframe and events can emerge.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 February 1994

Masudul Alam Choudhury

Undertakes an epistemological formulation of ethico‐economics. Thisformulation challenges the neo‐classical and macroeconomic foundationsof mainstream economics and then presents…

504

Abstract

Undertakes an epistemological formulation of ethico‐economics. This formulation challenges the neo‐classical and macroeconomic foundations of mainstream economics and then presents the rigorously analytical depths of ethico‐economics. Traces the developments, the praxis of the rational precept of economic science from its Hellenic roots as this found inroads into the thinking of the classical, Austrian institutionalists and political economists. Shows to be logically flawed several areas of general equilibrium and market equilibrium relations that we face without question in a pedagogical presentation of economic theory. Even the microeconomic and macroeconomic dichotomy is a kind of duality in economic reasoning that has the traces of Kantian dualism in it. Hence, in none of the received economic doctrines the circular cause and effect of the epistemic and the ontic roots of human reasoning are unified together to give a truly interactive view of economic activities embedded within the larger ecological complex. To this complex belong the inter‐relationships that comprehend life, experience, praxis and the totality of the socio‐scientific order. Presents such a unified epistemic‐ontic circular causation as the praxis of the ethico‐economic world view. It is substantially different to, and more revolutionizing than, the ethically neutral, ethically exogenous, and interaction‐benign constraint of mainstream economics.

Details

International Journal of Social Economics, vol. 21 no. 1
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 March 2012

Grant Aguirre, David M. Boje, Melissa L. Cast, Suzanne L. Conner, Catherine Helmuth, Rakesh Mittal, Rohny Saylors, Nazanin Tourani, Sebastien Vendette and Tony Qiang Yan

This intervention study outlines the continuing journey of a university towards its sustainability potentiality. We introduce the importance of sustainable development and link it…

Abstract

This intervention study outlines the continuing journey of a university towards its sustainability potentiality. We introduce the importance of sustainable development and link it to our intervention study of potentiality for sustainability from a Heideggerian phenomenological perspective. Through a case study of sustainability at New Mexico State University, we provide an insight into the development of a new dimension of university sustainability interface. This interface exists in terms of a dialogic of sustainability, as it relates to the balancing of competing needs, such as efficiency, heart, and brand identity. An important aspect of this interface is intervention, highlighting new possibilities for the top administrators regarding the university's goals and environmentalities. A qualitative and interpretive approach using ontological storytelling inquiry is employed. Data for the study were collected through in-depth interviews with university members from all hierarchical levels. This article raises interesting ontological issues for sustainability researchers, and has implications for strategy as practice.

Details

International Journal of Organization Theory & Behavior, vol. 15 no. 4
Type: Research Article
ISSN: 1093-4537

Book part
Publication date: 1 October 2020

Tim Gorichanaz

Information studies is concerned with information, but what is information for? That question is usually answered with reference to epistemic aims, the default of which is…

Abstract

Information studies is concerned with information, but what is information for? That question is usually answered with reference to epistemic aims, the default of which is generally assumed to be knowledge. Following recent work in epistemology, this chapter argues that, from the perspective of information experience, understanding is an epistemic aim well suited to the field. Understanding refers to the grasping of inferential and explanatory relationships among a body of information. Two forms of understanding can be distinguished: ontological and ontic. Ontological understanding is the background activity through which perception and mentation happen. Thus, ontological understanding is a matter of an agent's conscious and experiential engagement with their environment – in short, it is one's making sense of their situation. Over this background, ontic understanding is made. Ontic understanding can be defined as a coherent and self-transparent network of knowledge that has been constructed by a conscious agent through ontological understanding. All in all, the concept of understanding provides an account for how bodily experience, recorded information, and other forms of information can contribute epistemically in concert.

Details

Information Experience in Theory and Design
Type: Book
ISBN: 978-1-83909-368-5

Keywords

Book part
Publication date: 5 August 2019

Philip S. Gorski

What is the relationship between the descriptive and the normative? The usual answer, in the social sciences, is based on a sharp distinction between facts and values. This…

Abstract

What is the relationship between the descriptive and the normative? The usual answer, in the social sciences, is based on a sharp distinction between facts and values. This chapter reprises and radicalizes long-standing critiques of the fact/value distinction, proposes an alternative theory of ontic webs in its stead, and then uses it to delineate six different forms of public sociology. It argues that facts are value-laden and values fact-laden; that facts and values are entangled in webs of belief and practice; and that attributions of causation and moral responsibility are connected via ontological assumptions. Effective public sociology therefore requires a combination of ontological extension and moral translation.

Details

Religion, Humility, and Democracy in a Divided America
Type: Book
ISBN: 978-1-78973-949-7

Keywords

Article
Publication date: 19 September 2016

David R.J. Moore and Ken McPhail

The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the…

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Abstract

Purpose

The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the development of carbon accounting frameworks at the policy, industry, and organizational levels enabled by external structures as conditions of action, that is, what was the nature of active agency within a field of position-practice relations that led to the development of these frameworks.

Design/methodology/approach

A case study was undertaken drawing upon interviews that were undertaken between 2008 and 2011 at the industry and organizational levels as well as documentary evidence relating to carbon accounting policy development at the macro, or policy level.

Findings

The parliamentary committee hearings into the development of the carbon price legislation represented fields of position-practice relationships which highlighted the interplay of the internal structures, capabilities and the roles of both power and trust of the agent(s)-in-focus. A meso-level analysis of the Victorian water industry highlighted how it was able to mediate the exercise of power by the macro level through the early adoption of carbon accounting frameworks. At the ontic or micro level of the individual water business, the development of a greenhouse strategy was also the outcome of position-practice relationships which highlighted the interplay of the internal structures and dispositions of the agent(s)-in-focus. The position-practice relationships at both the industry and organizational level were characterized by both soft power and trust.

Research limitations/implications

Future research could investigate how the withdrawal of the carbon pricing mechanism in Australia has affected the development of carbon accounting practices whilst overseas research could examine the extent to which carbon accounting frameworks were the outcome of position-practice relationships.

Practical implications

Given the global significance of carbon accounting, this paper provides an overview as to how the early adoption of voluntary carbon accounting practices resulted in a reduction in carbon emissions within the water industry and therefore limited its liability for the carbon price.

Originality/value

This paper illustrates how the strong ST ontological concept of position-practices can be utilized at the macro, meso, and ontic levels and how these relationships mediated the impact of the carbon price upon both the water industry and the individual water business.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 June 2009

Masudul Alam Choudhury and S.I. Zaman

The purpose of this paper is to critique Gödel's and Tarski's axiomatic approach in their theorems of incompleteness of the arithmetical system.

Abstract

Purpose

The purpose of this paper is to critique Gödel's and Tarski's axiomatic approach in their theorems of incompleteness of the arithmetical system.

Design/methodology/approach

Mathematical theory of self‐referencing is contrasted and an original contribution made by an extension of the same theorem beyond Godel and Tarski, showing how the Islamic epistemology contributes to establishing new thought in mathematical logic with unity of the divine law.

Findings

The paper finds that behind the critique of the axioms of provability and non‐provability, decidability and undecidability, lies the morally valid episteme of all socio‐scientific systems and that this is as true of social systems as it is of the hard‐core sciences.

Research limitations/implications

The paper has the potential for extension to applications, which has not been included.

Originality/value

The paper contributes to new and original thinking in the area of mathematical logic of self‐referencing theorem in the framework of unity of the divine law as the episteme of “everything”.

Details

Kybernetes, vol. 38 no. 6
Type: Research Article
ISSN: 0368-492X

Keywords

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