Challenges to management accounting in the new paradigm of service

2016 ◽  
pp. 65-88
2016 ◽  
Vol 13 (3) ◽  
pp. 266-277 ◽  
Author(s):  
Hanne Nørreklit ◽  
Morten Raffnsøe-Møller ◽  
Falconer Mitchell

Purpose The purpose of this paper is to introduce the practice paradigm of pragmatic constructivism. Design/methodology/approach Pragmatic constructivism emphasizes the role of the actors in the construction of organized reality. For such construct to function successfully, four dimensions of reality must be integrated in the actor-world relations. Findings This includes an examination of pragmatic constructivist theory as an alternative to traditional realism and critical theories of organizational reality. The papers of the special issue include methodological, conceptual and empirical studies to expand the understanding of management accounting in relation to the actors’ construction of functioning organizational practices. Research limitations/implications As pragmatic constructivism is a relatively new paradigm, there is a need for further methodological and conceptual development and empirical studies of functioning practices. Originality/value In a discipline such as management accounting that can be theoretically polarized between the “realist” scientific mainstream and social constructivist criticism, pragmatic constructivism offers a mediating model in which realism is retained as the pragmatic criteria of success of the organizational actors’ construction.


2018 ◽  
Vol 2018 (98 (154)) ◽  
pp. 123-146
Author(s):  
Katarzyna Kobiela-Pionnier

When the International Integrated Reporting Committee was established in 2010, its main objective was to improve sustainability reporting. However, three years later IIRC published the International <IR> Framework adopting a business perspective, aimed at presenting information to the provider of financial capital. The aim of the article is to present changes in the IIRC approach to the main user of the integrated report between 2011 and 2013 and to answer the question why the concept of this report adopted a busi- ness direction, departing from its original assumptions. Attention was also paid to the convergence of approaches to the main user of information in the financial and integrated reports, as well as to an addi- tional aspect of the integration of management accounting guidelines. Moreover, an attempt was made to answer the question whether integrated reporting has a chance to become a new paradigm of corporate reporting and what role in this process the focus on the information needs of capital providers plays.


2000 ◽  
Vol 179 ◽  
pp. 177-183
Author(s):  
D. M. Rust

AbstractSolar filaments are discussed in terms of two contrasting paradigms. The standard paradigm is that filaments are formed by condensation of coronal plasma into magnetic fields that are twisted or dimpled as a consequence of motions of the fields’ sources in the photosphere. According to a new paradigm, filaments form in rising, twisted flux ropes and are a necessary intermediate stage in the transfer to interplanetary space of dynamo-generated magnetic flux. It is argued that the accumulation of magnetic helicity in filaments and their coronal surroundings leads to filament eruptions and coronal mass ejections. These ejections relieve the Sun of the flux generated by the dynamo and make way for the flux of the next cycle.


Author(s):  
Markus Krüger ◽  
Horst Krist

Abstract. Recent studies have ascertained a link between the motor system and imagery in children. A motor effect on imagery is demonstrated by the influence of stimuli-related movement constraints (i. e., constraints defined by the musculoskeletal system) on mental rotation, or by interference effects due to participants’ own body movements or body postures. This link is usually seen as qualitatively different or stronger in children as opposed to adults. In the present research, we put this interpretation to further scrutiny using a new paradigm: In a motor condition we asked our participants (kindergartners and third-graders) to manually rotate a circular board with a covered picture on it. This condition was compared with a perceptual condition where the board was rotated by an experimenter. Additionally, in a pure imagery condition, children were instructed to merely imagine the rotation of the board. The children’s task was to mark the presumed end position of a salient detail of the respective picture. The children’s performance was clearly the worst in the pure imagery condition. However, contrary to what embodiment theories would suggest, there was no difference in participants’ performance between the active rotation (i. e., motor) and the passive rotation (i. e., perception) condition. Control experiments revealed that this was also the case when, in the perception condition, gaze shifting was controlled for and when the board was rotated mechanically rather than by the experimenter. Our findings indicate that young children depend heavily on external support when imagining physical events. Furthermore, they indicate that motor-assisted imagery is not generally superior to perceptually driven dynamic imagery.


Author(s):  
Sarah Schäfer ◽  
Dirk Wentura ◽  
Christian Frings

Abstract. Recently, Sui, He, and Humphreys (2012) introduced a new paradigm to measure perceptual self-prioritization processes. It seems that arbitrarily tagging shapes to self-relevant words (I, my, me, and so on) leads to speeded verification times when matching self-relevant word shape pairings (e.g., me – triangle) as compared to non-self-relevant word shape pairings (e.g., stranger – circle). In order to analyze the level at which self-prioritization takes place we analyzed whether the self-prioritization effect is due to a tagging of the self-relevant label and the particular associated shape or due to a tagging of the self with an abstract concept. In two experiments participants showed standard self-prioritization effects with varying stimulus features or different exemplars of a particular stimulus-category suggesting that self-prioritization also works at a conceptual level.


2003 ◽  
Vol 58 (4) ◽  
pp. 305-312 ◽  
Author(s):  
Carol J. Gill ◽  
Donald G. Kewman ◽  
Ruth W. Brannon

1995 ◽  
Vol 40 (11) ◽  
pp. 1072-1073
Author(s):  
Michael J. Lambert ◽  
R. Scott Nebeker

1981 ◽  
Vol 26 (7) ◽  
pp. 507-509 ◽  
Author(s):  
Craig T. Ramey ◽  
David MacPhee

PsycCRITIQUES ◽  
2005 ◽  
Vol 50 (47) ◽  
Author(s):  
Mark H. Waugh

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