scholarly journals Accounting, Transparency and “Translation”: The Case of HUMANITARIAN Cross Cultural Governance

2009 ◽  
Vol 3 (2) ◽  
pp. 143 ◽  
Author(s):  
Rémi Jardat

We have conducted a field research on philanthropic “tsunami” projects in South-eastern India that are embedded in a quiet complex governance scheme (French Firm funding, execution by local NGOs, consolidated management by a French federation of NGOs), in which the classical notions of fraud and transparency prove to very ambiguous, so that accounting cannot be the main source of control. We show that the opacity of events at microscopic operational level is a mandatory condition for institutionalization of accounted “facts”. Therefore, we establish the<br />importance of “translation” effects in the sense of Actor Network Theory (ANT). Beyond transparency that translation institutionalizes trough accounts, we raise an irreducible part of ignorance and incertitude that<br />necessarily comes with every attempt to build knowledge for governance.<br /><br /><br /><br /><br />

Author(s):  
Michael Tscholl ◽  
Uma Patel ◽  
Patrick Carmichael

This paper presents an account of field research into case-based learning in a management course, guided by the questions: ‘what is making change in this setting’, and ‘where is learning located’. Multiple forms of relations between human and nonhuman entities were identified through extensive research, which, analytically does not sit well with more traditional understandings of learning or case-based learning. A critique of those understandings is offered, drawing on concepts from post-modernism and adopting sensibilities from actor-network theory, follow the action in the setting. The authors demonstrate that the case is an assemblage of heterogeneous connections that are made by the teacher and then by the students in the classroom. In working with ANT sensibilities, examination found that tracing the action offers radically different accounts and possibilities for education research and practice. The pragmatic issues in following the action and the challenge of staying coherent and ambivalent are acknowledged.


Author(s):  
Michael Tscholl ◽  
Uma Patel ◽  
Patrick Carmichael

This paper presents an account of field research into case-based learning in a management course, guided by the questions: ‘what is making change in this setting’, and ‘where is learning located’. Multiple forms of relations between human and nonhuman entities were identified through extensive research, which, analytically does not sit well with more traditional understandings of learning or case-based learning. A critique of those understandings is offered, drawing on concepts from post-modernism and adopting sensibilities from actor-network theory, follow the action in the setting. The authors demonstrate that the case is an assemblage of heterogeneous connections that are made by the teacher and then by the students in the classroom. In working with ANT sensibilities, examination found that tracing the action offers radically different accounts and possibilities for education research and practice. The pragmatic issues in following the action and the challenge of staying coherent and ambivalent are acknowledged.


Author(s):  
Magdalena Bielenia-Grajewska

The aim of this article is to discuss the place of the Actor-Network Theory in intercultural communication. To narrow the scope of the research, the author concentrates on the role of participants in one type of intercultural exchange, namely in translation. Thus, such issues as translator(s), translation, languages, texts and units are given a detailed study in this article. An attempt will be made to show how ANT is useful in this area of cross-cultural communication. Hence, those taking part in the translation process, both human and nonhuman entities, are treated as an ecosystem, being a place for technological innovation.


Author(s):  
Huda Ibrahim ◽  
Hasmiah Kasimin

An effi cient and effective information technology transfer from developed countries to Malaysia is an important issue as a prerequisite to support the ICT needs of the country to become not only a ICT user but also a ICT producer. One of the factors that infl uences successful information technology transfer is managing the process of how technology transfer occurs in one environment. It involves managing interaction between all parties concerned which requires an organized strategy and action toward accomplishing technology transfer objective in an integrated and effective mode. Using a conceptual framework based on the Actor Network Theory (ANT), this paper will analyse a successful information technology transfer process at a private company which is also a supplier of information technology (IT) products to the local market. This framework will explain how the company has come up with a successful technology transfer in a local environment. Our study shows that the company had given interest to its relationships with all the parties involved in the transfer process. The technology transfer programme and the strategy formulated take into account the characteristics of technology and all those involved.  


2017 ◽  
Vol 23 (2) ◽  
pp. 100-121
Author(s):  
Michel Chambon

This article explores the ways in which Christians are building churches in contemporary Nanping, China. At first glance, their architectural style appears simply neo-Gothic, but these buildings indeed enact a rich web of significances that acts upon local Christians and beyond. Building on Actor-Network Theory and exploring the multiple ties in which they are embedded, I argue that these buildings are agents acting in their own right, which take an active part in the process of making the presence of the Christian God tangible.


2020 ◽  
Vol 5 ◽  
pp. 94-106
Author(s):  
Y.M. Iskanderov ◽  
◽  
M.D. Pautov

Aim. The use of modern information technologies makes it possible to achieve a qualitatively new level of control in supply chains. In these conditions, ensuring information security is the most important task. The article shows the possibilities of applying the spatial concepts of the actor-network theory in the interests of forming a relevant intelligent information security management system for supply chains. Materials and methods. The article discusses a new approach based on the provisions of the actor-network theory, which makes it possible to form the structure of an intelligent information security control system for supply chains, consisting of three main functional blocks: technical, psychological and administrative. The incoming information security threats and the relevant system responses generated through the interaction of the system blocks were considered as enacting the three Law’s spaces: the space of regions, the space of networks and the space of fl uids. Results. It is shown that the stability of this system in the space of networks is a necessary condition for its successful functioning in the space of regions, and its resilience in the space of fl uids gained through the dynamic knowledge formation helps overcome the adverse effects of the fl uidity. The problems of the intentional / unintentional nature of information security threats, as well as the reactivity / proactivity of the corresponding responses of the intelligent information security management system for supply chains are investigated. Conclusions. The proposed approach showed the possibility of using such an interdisciplinary tool in the fi eld of information security as the concepts of the actor-network theory. The intelligent information security control system built on its basis ensures that almost all the features of solving information security problems in supply chains are taken into account.


2020 ◽  
Author(s):  
Milena Heinsch ◽  
Tania Sourdin ◽  
Caragh Brosnan ◽  
Hannah Cootes

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