Pub Date : 2018-12-12DOI: 10.7146/propracon.v8i1.111429
M. Jakobsen
{"title":"Cost management and Big Data – searching for possibilities","authors":"M. Jakobsen","doi":"10.7146/propracon.v8i1.111429","DOIUrl":"https://doi.org/10.7146/propracon.v8i1.111429","url":null,"abstract":"","PeriodicalId":426748,"journal":{"name":"Proceedings of Pragmatic Constructivism","volume":"399 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129289886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-12DOI: 10.7146/propracon.v8i1.111438
Lino Cinquini, C. Campanale, S. Mauro, Andrea Tenucci
{"title":"(Un)Performing Universities: the contradictory impacts of powerful numbers","authors":"Lino Cinquini, C. Campanale, S. Mauro, Andrea Tenucci","doi":"10.7146/propracon.v8i1.111438","DOIUrl":"https://doi.org/10.7146/propracon.v8i1.111438","url":null,"abstract":"","PeriodicalId":426748,"journal":{"name":"Proceedings of Pragmatic Constructivism","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124764912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-12DOI: 10.7146/PROPRACON.V8I1.111439
Pinar Guven Uslu, Zlatinka N. Blaber, P. Adhikari
This paper is about the use of management accounting information for inter organizational decision making. We propose that the framework outlined by Nørreklit et al. (2017) is suitable for the study of this topic and to contribute to inter organisational decision making literature. There is a need for developing inter-organisational decision-making models (Dekker, 2016) and making such models match the complexities of practical reality (Nørreklit et al, 2017). This reality involves a high degree of information uncertainty and a coalition of decision participants. Drawing on Pragmatic Paradigm (Nørreklit et al 2006, 2007; Nørreklit 2011; Nørreklit, 2017) Nørreklit et al (2017) outline a framework for the study of organisational decision making by employing the case study research method. These authors use the conceptual fundamentals of Pragmatic Constructivism whose main components of reality construction are: Actorship and authorship Four dimensions of reality (facts, possibilities, values and communication) Constructing causality to integrate the four dimensions above Integrative learning theory of truth – knowledge about reality construction
本文是关于管理会计信息在组织间决策中的应用。我们认为，Nørreklit等人(2017)概述的框架适用于本主题的研究，并为组织间决策文献做出贡献。有必要开发组织间决策模型(Dekker, 2016)，并使这些模型与实际现实的复杂性相匹配(Nørreklit等人，2017)。这一现实涉及到高度的信息不确定性和决策参与者的联合。借鉴语用范式(Nørreklit et al 2006, 2007;Nørreklit 2011;Nørreklit等人(2017)通过采用案例研究方法概述了组织决策研究的框架。这些作者运用了语用建构主义的概念基础，其现实建构的主要组成部分是:行动者和作者现实的四个维度(事实、可能性、价值和交流)建构因果关系来整合以上四个维度的真理整合学习理论-关于现实建构的知识
{"title":"Pragmatic Constructivism and Inter-Organisational Decision Making","authors":"Pinar Guven Uslu, Zlatinka N. Blaber, P. Adhikari","doi":"10.7146/PROPRACON.V8I1.111439","DOIUrl":"https://doi.org/10.7146/PROPRACON.V8I1.111439","url":null,"abstract":"This paper is about the use of management accounting information for inter organizational decision making. We propose that the framework outlined by Nørreklit et al. (2017) is suitable for the study of this topic and to contribute to inter organisational decision making literature. There is a need for developing inter-organisational decision-making models (Dekker, 2016) and making such models match the complexities of practical reality (Nørreklit et al, 2017). This reality involves a high degree of information uncertainty and a coalition of decision participants. Drawing on Pragmatic Paradigm (Nørreklit et al 2006, 2007; Nørreklit 2011; Nørreklit, 2017) Nørreklit et al (2017) outline a framework for the study of organisational decision making by employing the case study research method. These authors use the conceptual fundamentals of Pragmatic Constructivism whose main components of reality construction are: Actorship and authorship Four dimensions of reality (facts, possibilities, values and communication) Constructing causality to integrate the four dimensions above Integrative learning theory of truth – knowledge about reality construction","PeriodicalId":426748,"journal":{"name":"Proceedings of Pragmatic Constructivism","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132670258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-12DOI: 10.7146/propracon.v8i1.111432
Micahel Paulsen
{"title":"The good, the bad and the ugly – how schools construe digitalization","authors":"Micahel Paulsen","doi":"10.7146/propracon.v8i1.111432","DOIUrl":"https://doi.org/10.7146/propracon.v8i1.111432","url":null,"abstract":"","PeriodicalId":426748,"journal":{"name":"Proceedings of Pragmatic Constructivism","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126948463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-12DOI: 10.7146/propracon.v8i1.111433
Daniela Ruggeri, A. Leotta, C. Rizza
{"title":"Digit accounting as language game for managing organizational spaces","authors":"Daniela Ruggeri, A. Leotta, C. Rizza","doi":"10.7146/propracon.v8i1.111433","DOIUrl":"https://doi.org/10.7146/propracon.v8i1.111433","url":null,"abstract":"","PeriodicalId":426748,"journal":{"name":"Proceedings of Pragmatic Constructivism","volume":"181 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114397029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-12DOI: 10.7146/propracon.v8i1.111445
A. Leotta, Lino Cinquini, C. Rizza, Daniela Ruggeri, Andrea Tenucci
{"title":"Digitalization and validity in business planning. The case of a global retailer","authors":"A. Leotta, Lino Cinquini, C. Rizza, Daniela Ruggeri, Andrea Tenucci","doi":"10.7146/propracon.v8i1.111445","DOIUrl":"https://doi.org/10.7146/propracon.v8i1.111445","url":null,"abstract":"","PeriodicalId":426748,"journal":{"name":"Proceedings of Pragmatic Constructivism","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116269633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-12DOI: 10.7146/propracon.v8i1.111434
J. Liboriussen, Hanne Nørreklit, Mihaela Trenca
{"title":"Performance Management of Cultural Events – The Case of Aarhus European Capital of Culture 2017","authors":"J. Liboriussen, Hanne Nørreklit, Mihaela Trenca","doi":"10.7146/propracon.v8i1.111434","DOIUrl":"https://doi.org/10.7146/propracon.v8i1.111434","url":null,"abstract":"","PeriodicalId":426748,"journal":{"name":"Proceedings of Pragmatic Constructivism","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117145512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The problem how to integrate values in an empirical world is part of a general philosophical problem on how to understand ethics and analyse the good and right. Values cannot, it seems, be defined in a naturalist and empirical manner. The paper starts by outlining this problem. And ends offering a solution which is based on separating three ‘spheres’ of language games, three spheres of social reality.
{"title":"The foundation of value","authors":"L. Nørreklit","doi":"10.5840/wcp1019491119","DOIUrl":"https://doi.org/10.5840/wcp1019491119","url":null,"abstract":"The problem how to integrate values in an empirical world is part of a general philosophical problem on how to understand ethics and analyse the good and right. Values cannot, it seems, be defined in a naturalist and empirical manner. The paper starts by outlining this problem. And ends offering a solution which is based on separating three ‘spheres’ of language games, three spheres of social reality.","PeriodicalId":426748,"journal":{"name":"Proceedings of Pragmatic Constructivism","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124564432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-12DOI: 10.7146/propracon.v8i1.111431
C. Petersen
It may be argued that ‘management by placement’ refers to the German and Nordic didactical traditions of delegating responsibility for complex professional processes such as teaching to the teachers as a profession that solves their tasks in accordance with professional standards through comprehensive institutionalization processes of new members. And in the same line of argumentation, it may be argued that ‘management of expectations’ refers more to the curriculum tradition of more focus on the relationship between school and society, how the school can meet the needs of the society to produce competent citizens, and how the teachers can and should faithfully implement the goals and expectations of the curriculum. The concepts of management by placement and expectation refers to Hopmann’s article on the development of accountability in teaching and learning processes (Hopmann, 2008). From this follows that one might expect different language games (Wittgenstein, 1958, Danish Translation 1971) emerging from the two educational traditions and their related management style. Very simplistic put, one might expect the language game of teaching in the curriculum tradition to be more scripted than the language game of teaching in the curriculum tradition.
{"title":"Scripted and live language games in educational reality","authors":"C. Petersen","doi":"10.7146/propracon.v8i1.111431","DOIUrl":"https://doi.org/10.7146/propracon.v8i1.111431","url":null,"abstract":"It may be argued that ‘management by placement’ refers to the German and Nordic didactical traditions of delegating responsibility for complex professional processes such as teaching to the teachers as a profession that solves their tasks in accordance with professional standards through comprehensive institutionalization processes of new members. And in the same line of argumentation, it may be argued that ‘management of expectations’ refers more to the curriculum tradition of more focus on the relationship between school and society, how the school can meet the needs of the society to produce competent citizens, and how the teachers can and should faithfully implement the goals and expectations of the curriculum. The concepts of management by placement and expectation refers to Hopmann’s article on the development of accountability in teaching and learning processes (Hopmann, 2008). From this follows that one might expect different language games (Wittgenstein, 1958, Danish Translation 1971) emerging from the two educational traditions and their related management style. Very simplistic put, one might expect the language game of teaching in the curriculum tradition to be more scripted than the language game of teaching in the curriculum tradition.","PeriodicalId":426748,"journal":{"name":"Proceedings of Pragmatic Constructivism","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125284575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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