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In this article, the author discusses works from the French Documentation Movement in the 1940s and 1950s with regard to how it formulates bibliographic classification systems as documents. Significant writings by Suzanne Briet, Éric de Grolier and Robert Pagès are analyzed in the light of current document-theoretical concepts and discussions.

Conceptual analysis.

The French Documentation Movement provided a rich intellectual environment in the late 1940s and early 1950s, resulting in original works on documents and the ways these may be represented bibliographically. These works display a variety of approaches from object-oriented description to notational concept-synthesis, and definitions of classification systems as isomorph documents at the center of politically informed critique of modern society.

The article brings together historical and conceptual elements in the analysis which have not previously been combined in Library and Information Science literature. In the analysis, the article discusses significant contributions to classification and document theory that hitherto have eluded attention from the wider international Library and Information Science research community. Through this, the article contributes to the currently ongoing conceptual discussion on documents and documentality.

The purpose of this paper is to reflect upon the contribution of the Mike Power’s Audit Society and associated papers from the 1990s to the (then) emerging field of environmental accounting. The paper also looks forward to how these seminal ideas are influenced by accounting in the Anthropocene, as examined in more recent sustainability accounting literature.

This is a reflective essay, drawing from the broad sweep of social, environmental and sustainability accounting literature.

The performativity of accounting and audit, as it pertains to the practices of environmental audit and sustainability reporting, is clearly evident, with Power’s work contributing significantly to this conceptualisation. At the same time, there is also a material dimension to this process. Indeed, distinguishing first and second-order risk (drawing from Power and others) is a critical and ongoing task for sustainability accounting.

We suggest that the Anthropocene offers challenges to the notion of the performativity of audit and reporting.

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

This article aims to systematically review the literature published in recognized journals focused on cognitive heuristic-driven biases and their effect on investment management activities and market efficiency. It also includes some of the research work on the origins and foundations of behavioral finance, and how this has grown substantially to become an established and particular subject of study in its own right. The study also aims to provide future direction to the researchers working in this field.

For doing research synthesis, a systematic literature review (SLR) approach was applied considering research studies published within the time period, i.e. 1970–2021. This study attempted to accomplish a critical review of 176 studies out of 256 studies identified, which were published in reputable journals to synthesize the existing literature in the behavioral finance domain-related explicitly to cognitive heuristic-driven biases and their effect on investment management activities and market efficiency as well as on the origins and foundations of behavioral finance.

This review reveals that investors often use cognitive heuristics to reduce the risk of losses in uncertain situations, but that leads to errors in judgment; as a result, investors make irrational decisions, which may cause the market to overreact or underreact – in both situations, the market becomes inefficient. Overall, the literature demonstrates that there is currently no consensus on the usefulness of cognitive heuristics in the context of investment management activities and market efficiency. Therefore, a lack of consensus about this topic suggests that further studies may bring relevant contributions to the literature. Based on the gaps analysis, three major categories of gaps, namely theoretical and methodological gaps, and contextual gaps, are found, where research is needed.

The skillful understanding and knowledge of the cognitive heuristic-driven biases will help the investors, financial institutions and policymakers to overcome the adverse effect of these behavioral biases in the stock market. This article provides a detailed explanation of cognitive heuristic-driven biases and their influence on investment management activities and market efficiency, which could be very useful for finance practitioners, such as an investor who plays at the stock exchange, a portfolio manager, a financial strategist/advisor in an investment firm, a financial planner, an investment banker, a trader/broker at the stock exchange or a financial analyst. But most importantly, the term also includes all those persons who manage corporate entities and are responsible for making their financial management strategies.

Currently, no recent study exists, which reviews and evaluates the empirical research on cognitive heuristic-driven biases displayed by investors. The current study is original in discussing the role of cognitive heuristic-driven biases in investment management activities and market efficiency as well as the history and foundations of behavioral finance by means of research synthesis. This paper is useful to researchers, academicians, policymakers and those working in the area of behavioral finance in understanding the role that cognitive heuristic plays in investment management activities and market efficiency.

The purpose of this study is to explore the interplay between electronic service quality, user experience (UX) and overall customer satisfaction. Additionally, it aims to assess the suitability of E-S-QUAL and UX metrics within the cultural context of Greece.

Data were collected from 310 Internet users based on their last online purchase from an e-retail website. To evaluate the conceptual model, the authors used partial least squares structural equation modeling (PLS-SEM).

The findings of this study validate the scales' reliability and validity in the realm of electronic commerce (e-commerce) in Greece. The findings also emphasize the favorable association between e-service quality and UX with overall satisfaction, while indicating that e-service quality plays a partial mediating role in the relationship between UX and customer satisfaction.

The authors' study enhances the existing theory by introducing a new multi-dimensional conceptual framework that illuminates the relative importance of the dimensions within the scales. Additionally, it offers valuable insights into the impacts of e-service quality and UX on overall satisfaction, providing managers and practitioners with a tool to evaluate the quality of their electronic services and make necessary adjustments to meet the needs of their customers.

The purpose of this paper is to inspire a different way of thinking about digitalization and organizational change by theorizing simultaneity as an alternative to the otherwise dominant root metaphor of sequence in the literature on digitalization and organizational change.

The theoretical argument is based on a reading of central contributions to the literature on digital technology and organizational change, and particularly inspired by the work positing a constitutive entanglement of technology and organization. We argue for an extension of this line of thinking with a reading of Latour’s notion tonalities. The relevance of the theoretical argument is demonstrated through an illustrative empirical example of the phenomenon digital-ready legislation.

The paper identifies sequence as a root metaphor in the organization and digital change literature. It develops a simultaneity view and illustrates its relevance through the example of digital-ready legislation, pinpointing how technological, organizational and legal elements are attuned to one another at the same time rather than in sequence.

The sequentiality view has dominated the change management research, which has travelled from research into practice. The simultaneity view has the potential to offer a new approach to planning change, with a focus on the simultaneous alignment of, e.g. legal, organizational and technological elements.

The paper offers an alternative to dominant views on digitalization and organizational change, drawing on an overlooked notion in Latour’s scholarship, namely tonalities. This has potential to qualify the entanglement thesis and develop simultaneity as a new metaphor for understanding digital change.

Culture is increasingly recognized as a key component of local development, but this attention is largely focused on large cities. This paper aims to focus on the ways in which the innovative, participatory action-research (PAR) methods of IdeaLabs and community intervention workshops are used by two projects with solidarity economy enterprise (SEE) participants to activate place-based cultural resources for local development in small communities.

An in-depth reflexive analysis undertaken by researchers involved in the two projects, taking a feminist ethics of care perspective, demonstrates the ways in which these two PAR methods promote local development with the goal of fighting against the economic, social and cultural degradation of small cities and rural areas.

The PAR methods used by the two projects examined stimulate place-based local development initiatives through collaboration and knowledge co-production among participants and researchers. The projects go beyond an instrumental view of the use of culture and the arts for local development to innovate and demonstrate new methodologies for more participatory approaches.

This paper addresses a gap in social economy literature, presenting methods that can be used in PAR projects to catalyse the use of culture as a local development tool by local SEEs.

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

The purpose of this study is to investigate the differences between labour market requirements in the United Arab Emirates (UAE) in the 21st century and university graduates’ level of knowledge, skills and aspects of competence (KSAs) qualification benchmark.

The study used a discourse analysis methodology, which is a qualitative and interpretive method of analysing texts. The content for the analysis was extracted from Scopus, Ebscohost, Proquest, Google Scholar, Web of Science, news, publications, thesis papers, dissertations and other research papers. A narrative approach for analysing the content was adopted.

The findings reveal that new graduates often encounter difficulties in searching for jobs due to a lack of awareness of how to conduct an employment search that best aligns their KSA with the requirements and needs of the labour market. The study concludes that to increase the employability of graduates, higher education institutions should reduce the KSAs gap by collaborating with the private sector and providing students with relevant, industry-based job experience before graduation.

This study investigates the gap between graduate KSAs and labour market requirements in the 21st-century UAE. The findings of the study encapsulate the weaknesses and shortcomings of the current educational systems amid the reform agenda in the UAE. It also deliberates upon the state-of-the-art recommendations regarding making the country a knowledge-based economy and society.