Researching XBRL as a socio-technical object

The Extensible Business Reporting Language (XBRL) is a grammar based on XML that is defined and described in the XBRL 2.1 specification. Instance documents are created by combining XBRL taxonomies and linkbases with data (facts) for a particular context. An alternative view is, XBRL is a mechanism for communicating information for decision-making between interested parties based on a generally accepted way of representing and digitally transmitting symbols of actions and events. XBRL may be both of these and many other things depending on how we frame our methodological understanding for the purposes of research. In this section we present an approach that conceives XBRL as a socio-technical object in the tradition of post-social perspectives (Knorr Cetina 1997; Latour 1996, 1999). © Deutscher Universitäts-Verlag GWV Fachverlage GmbH, Wiesbaden 2007.

Managing radical ICT implementation and politics: A case study of cost-efficient wireless networks

This paper analyzes a case study of wireless network implementation in a politically sensitive environment and seeks to gain practical insights for IT managers in today’s networked economy. The case evolved around an urgent decision to implement wireless networks that were a radical replacement for the existing wired network infrastructure. Although the wireless network infrastructure was well calculated as being considerably cost-efficient, inexperienced administrators and IT department failed to consult various involved stakeholders. Consequently, unintended results of wireless network implementation entangled with the cost efficiency of technology outcome and in turn undermined the objectives and achievement of the initial project plan. Drawing from social perspectives, this case study challenges traditionally dominant perspectives of technology efficiency and summarizes several lessons that could help IT managers and policy makers to better strategize ICT in general, and wireless networks in particular.

Practicing social e-atmospherics:French and Turkish web designers' perspectives

E-atmospherics have motivated an emerging body of research which reports that both virtual layouts and atmospherics encourage consumers to modify their shopping habits. While the literature has analyzed mainly the functional aspect of e-atmospherics, little has been done in terms of linking its characteristics’ to social (co-) creation. This paper focuses on the anatomy of social dimension in relation to e-atmospherics, which includes factors such as the aesthetic design of space, the influence of visual cues, interpretation of shopping as a social activity and meaning of appropriate interactivity. We argue that web designers are social agents who interact within intangible social reference sets, restricted by social standards, value, beliefs, status and duties embedded within their local geographies. We aim to review the current understanding of the importance and voluntary integration of social cues displayed by web designers from a mature market and an emerging market, and provides an analysis based recommendation towards the development of an integrated e-social atmospheric framework. Results report the findings from telephone interviews with an exploratory set of 10 web designers in each country. This allows us to re-interpret the web designers’ reality regarding social E-atmospherics. We contend that by comprehending (before any consumer input) social capital, daily micro practices, habits and routine, deeper understanding of social e-atmospherics preparatory, initial stages and expected functions will be acquired.

The influence of social e-atmospherics in practice:a website content analysis perspectives from Turkey as an illustration of emerging market and France as a mature market

E-atmospherics have been often analyzed in terms of functional features, leaving its characteristics' link to social capital co-creation as a fertile research area. Prior research have demonstrated the capacity of e-atmospherics' at modifying shopping habits towards deeper engagement. Little is known on how processes and cues emerging from the social aspects of lifestyle influence purchasing behavior. The anatomy of social dimension and ICT is the focus of this research, where attention is devoted to unpack the meanings and type of online mundane social capital creation. Taking a cross-product/services approach to better investigate social construction impact, our approach also involves both an emerging and a mature market where exploratory content analysis of landing page are done on Turkish and French web sites, respectively. We contend that by comprehending social capital, daily micro practices, habits and routine, a better and deeper understanding on e-atmospherics incumbent and potential effects on its multi-national e-customer will be acquired.

The unique complexity of social phenomena and the uses of social science knowledge

The assertion about the peculiarly intricate and complex character of social phenomena has, in much of social discourse, a virtually uncontested tradition. A significant part of the premise about the complexity of social phenomena is the conviction that it complicates, perhaps even inhibits the development and application of social scientific knowledge. Our paper explores the origins, the basis and the consequences of this assertion and asks in particular whether the classic complexity assertion still deserves to be invoked in analyses that ask about the production and the utilization of social scientific knowledge in modern society. We refer to one of the most prominent and politically influential social scientific theories, John Maynard Keynes' economic theory as an illustration. We conclude that, the practical value of social scientific knowledge is not necessarily dependent on a faithful, in the sense of complete, representation of (complex) social reality. Practical knowledge is context sensitive if not project bound. Social scientific knowledge that wants to optimize its practicality has to attend and attach itself to elements of practical social situations that can be altered or are actionable by relevant actors. This chapter represents an effort to re-examine the relation between social reality, social scientific knowledge and its practical application. There is a widely accepted view about the potential social utility of social scientific knowledge that invokes the peculiar complexity of social reality as an impediment to good theoretical comprehension and hence to its applicability.

Maximising the economic and social impact of Six Sigma

This paper reports on how Six Sigma training can be made more effective. The research is empirically based. To date it has engaged with over 100 respondents from 60 different organisations around the world. The questionnaire has been derived from leading refereed sources and expert practitioner experience and addresses both success factor and tools issues from three perspectives: (i) academic, (ii) training, and (iii) practice to help maximise economic and social impact of programmes. This topic is important because the popularity of Six Sigma adoption in organisations has grown dramatically over recent years. This is probably because many accounts of great cost savings and quality improvements have been published by major international companies. However, other companies striving to emulate this success are finding that effective implementation needs experienced and well trained individuals. To date, there have been few such surveys and this work-in-progress benchmarking study provides unique insight.

Workplace crime and the informal economy in Ukraine: Employee and employer perspectives

Purpose – The purpose of this paper is to explore the criminal workplace activities of both employers and employees in Ukrainian enterprises. It challenges traditional definitions of corruption and suggests that the practices that can be observed fit into the category of organised crime because of the country's economic framework. The paper also explores how the practices are partially a legacy of Soviet economic processes. Design/methodology/approach – A total of 700 household surveys were completed in three cities, Kyiv (where 450 surveys were completed), Uzhgorod (150) and Kharkiv (100). To complement these, approximately 25 in-depth interviews were undertaken with workers in each region. Furthermore, ethnographic observations and “kitchen table” interviews also played an important role in the research. Although the research was oriented towards those working in informal economies, business owners (both formal and informal) were also interviewed. Findings – As well as revealing the endemic nature of corruption in Ukrainian workplaces and the high levels of informal activity undertaken by workers, the research found that many people wish for their workplace to become more regulated. Research limitations/implications – Further interviews could have been carried out with state officials and in more locations. The implications are multiple but mainly they demonstrate the difficulty that those charged with economic reform in Ukraine must face. Originality/value – It is one of the first studies to explore these issues in Ukraine using a variety of research methods.

Out in psychology:lesbian, gay, bisexual, trans and queer perspectives

There has been a recent explosion of interest in Lesbian, Gay, Bisexual and Trans Perspective Psychology amongst students and academics, and this interest is predicted to continue to rise. Recent media debates on subjects such as same–sex marriage have fuelled interest in LGBTQ perspectives. This edited collection showcases the latest thinking in LGBTQ psychology. The book has 21 chapters covering subjects such as same sex parenting, outing, young LGBTQ people, sport, learning disabilities, lesbian and gay identities etc. The book has an international focus, with contributors from UK, US, Canada, Australia and New Zealand List of Contributors. Foreword by Jerry J. Bigner. 1. Introducing Out in Psychology (Victoria Clarke and Elizabeth Peel). 2. From lesbian and gay psychology to LGBTQ psychologies: A journey into the unknown (Victoria Clarke and Elizabeth Peel) 3. What comes after discourse analysis for LGBTQ psychology(Peter Hegarty). 4. Recognising race in LGBTQ psychology: Power, privilege and complicity (Damien W. Riggs). 5. Personality, individual differences and LGB psychology (Gareth Hagger Johnson). 6. Heteronormativity and the exclusion of bisexuality in psychology (Meg Barker). 7. A minority within a minority: Experiences of gay men with intellectual disabilities.(Christopher Bennett and Adrian Coyle). 8. Closet talk: The contemporary relevance of the closet in lesbian and gay interaction (Victoria Land and Celia Kitzinger) 9. Romance, rights, recognition, responsibilities and radicalism: Same-sex couples’ accounts of civil partnership and marriage (Victoria Clarke, Carole Burgoyne and Maree Burns). 10. The experience of social power in the lives of trans people (Clair Clifford and Jim Orford). 11. What do they look like and are they among us? Bisexuality, (dis.closure and (Maria Gurevich, Jo Bower, Cynthia M. Mathieson and Bramilee Dhayanandhan). 12. Heterosexism at work: Diversity training, discrimination law and the limits of liberal individualism (Rosie Harding and Elizabeth Peel). 13. Out on the ball fields: Lesbians in sport (Vikki Krane and Kerrie J. Kauer). 14. Homophobia, rights and community: Contemporary issues in the lives of LGB people in the UK (Sonja J. Ellis). 15. Striving for holistic success: How lesbians come out on top (Faith Rostad and Bonita C. Long). 16. On Passing: The Interactional Organization of Appearance Attributions in the Psychiatric Assessment of Transsexual Patients (Susan A. Speer and Richard Green). 17. Alcohol and gay men: Consumption, promotion and policy responses (Jeffrey Adams, Timothy McCreanor and Virginia Braun). 18. Towards a clinical-psychological approach to address the hetero sexual concerns of intersexed women (Lih-Mei Liao). 19. Educational psychology practice with LGB youth in schools: Individual and institutional interventions (Jeremy J. Monsen and Sydney Bailey). 20. Que(e)rying the meaning of lesbian health: Individual(izing and community discourses (Sara MacBride-Stewart). 21. Transsexualism: Diagnostic dilemmas, transgender politics and the future of transgender care (Katherine Johnson). Index.

An Investigation into the adoption and implementation of computer aided production management systems:using the Rogers model of adoption and implementation and a social constuctionist account of technology

The research investigates the processes of adoption and implementation, by organisations, of computer aided production management systems (CAPM). It is organised around two different theoretical perspectives. The first part is informed by the Rogers model of the diffusion, adoption and implementation of innovations, and the second part by a social constructionist approach to technology. Rogers' work is critically evaluated and a model of adoption and implementation is distilled from it and applied to a set of empirical case studies. In the light of the case study data, strengths and weaknesses of the model are identified. It is argued that the model is too rational and linear to provide an adequate explanation of adoption processes. It is useful for understanding processes of implementation but requires further development. The model is not able to adequately encompass complex computer based technologies. However, the idea of 'reinvention' is identified as Roger's key concept but it needs to be conceptually extended. Both Roger's model and definition of CAPM found in the literature from production engineering tend to treat CAPM in objectivist terms. The problems with this view are addressed through a review of the literature on the sociology of technology, and it is argued that a social constructionist approach offers a more useful framework for understanding CAPM, its nature, adoption, implementation, and use. CAPM it is argued, must be understood on terms of the ways in which it is constituted in discourse, as part of a 'struggle for meaning' on the part of academics, professional engineers, suppliers, and users.

Volunteering for success? An Analysis of Student Perceptions of the Pedagogical and Social Outcomes of Peer Mentoring in Higher Education

Previous studies into student volunteering have shown how formally organized volunteering activities have social, economic and practical benefits for student volunteers and the recipients of their volunteerism (Egerton, 2002; Vernon & Foster, 2002); moreover student volunteering provides the means by which undergraduates are able to acquire and hone transferable skills sought by employers following graduation (Eldridge & Wilson, 2003; Norris et al, 2006). Although much is known about the benefits of student volunteering, few previous studies have focused on the pedagogical value of student mentoring from the perspectives of both student mentee and mentor. Utilising grounded theory methodology this paper provides a critical analysis of an exploratory study analysing students’ perceptions of the pedagogical and social outcomes of student mentoring. It looks at students’ perceptions of mentoring, and being mentored, in terms of the learning experience and development of knowledge and skills. In doing so the paper considers how volunteering in a mentoring capacity adds ‘value’ to students’ experiences of higher education. From a public policy perspective, the economic, educational, vocational and social outcomes of student volunteering in general, and student mentoring in particular, make this an important subject meriting investigation. In terms of employability, the role of mentoring in equipping mentors and mentees with transferable, employability competencies has not been investigated. By critiquing the mentoring experiences of undergraduates within a single institution, this paper will make an important contribution to policy debates with regards to the pedagogical and employability related outcomes of student volunteering and mentoring.

Urban politics and the social practices of critique and justification:conceptual insights from French pragmatism

Recent times have witnessed a growing belief in urban spaces as 'assemblages' produced through interwoven and spatially differentiated forces that converge at particular sites. There is also continuing interest in the nature of neoliberal tendencies and the rise of post-politics and democracy in urban governance. These accounts typically lack attention towards the comprehensive conceptualization of the heterogeneous logics and mechanics of relations and negotiations between actors. This paper seeks to advance these perspectives by exploring the potential contribution of French pragmatism thinking to how social life is produced through practical dialogue between actors through critique, argumentation and justification. © The Author(s) 2012.

The absence of corporate social responsibility reporting in Bangladesh

This paper aims to broaden the present corporate social responsibility (CSR) reporting literature by extending its focus to the absence of CSR reporting within a developing country, an area which, to date, is relatively under researched in comparison to the more widely studied presence of CSR reporting within developed Western countries. In particular this paper concentrates upon the lack of disclosure on three particular eco-justice issues: child labour, equal opportunities and poverty alleviation. We examine why this is the case and thereby illuminate underlying motives behind corporate unwillingness to address these issues. For this purpose, 23 semi-structured interviews were undertaken with senior corporate managers in Bangladesh. The findings suggest that the main reasons for non-disclosure include lack of resources, the profit imperative, lack of legal requirements, lack of knowledge/awareness, poor performance and the fear of bad publicity. Given these findings the paper raises some serious concerns as to why corporations would ever be expected to voluntarily report on eco-justice issues where performance is poor and negative publicity would be generated and profit impaired. Further research is still required to uncover current injustices and to imagine what changes can be made.

Theoretical perspectives in purchasing and supply chain management:an analysis of the literature

Purpose – This paper attempts to seek answers to four questions. Two of these questions have been borrowed (but adapted) from the work of Defee et al.: RQ1. To what extent is theory used in purchasing and supply chain management (P&SCM) research? RQ2. What are the prevalent theories to be found in P&SCM research? Following on from these questions an additional question is posed: RQ3. Are theory-based papers more highly cited than papers with no theoretical foundation? Finally, drawing on the work of Harland et al., the authors have added a fourth question: RQ4. To what extent does P&SCM meet the tests of coherence, breadth and depth, and quality necessary to make it a scientific discipline? Design/methodology/approach – A systematic literature review was conducted in accordance with the model outlined by Tranfield et al. for three journals within the field of “purchasing and supply chain management”. In total 1,113 articles were reviewed. In addition a citation analysis was completed covering 806 articles in total. Findings – The headline features from the results suggest that nearly a decade-and-a-half on from its development, the field still lacks coherence. There is the absence of theory in much of the work and although theory-based articles achieved on average a higher number of citations than non-theoretical papers, there is no obvious contender as an emergent paradigm for the discipline. Furthermore, it is evident that P&SCM does not meet Fabian's test necessary to make it a scientific discipline and is still some way from being a normal science. Research limitations/implications – This study would have benefited from the analysis of further journals, however the analysis of 1,113 articles from three leading journals in the field of P&SCM was deemed sufficient in scope. In addition, a further significant line of enquiry to follow is the rigour vs relevance debate. Practical implications – This article is of interest to both an academic and practitioner audience as it highlights the use theories in P&SCM. Furthermore, this article raises a number of important questions. Should research in this area draw more heavily on theory and if so which theories are appropriate? Social implications – The broader social implications relate to the discussion of how a scientific discipline develops and builds on the work of Fabian and Amundson. Originality/value – The data set for this study is significant and builds on a number of previous literature reviews. This review is both greater in scope than previous reviews and is broader in its subject focus. In addition, the citation analysis (not previously conducted in any of the reviews) and statistical test highlights that theory-based articles are more highly cited than non-theoretically based papers. This could indicate that researchers are attempting to build on one another's work.

The dynamics of global sourcing : perspectives and practices:6th global sourcing workshop 2012, Courchevel, France, March 12-15, 2012, revised selected papers

This edited book is intended for use by students, academics and practitioners who take interest in the outsourcing and offshoring of information technology and business services and processes. The book offers a review of the key topics in outsourcing and offshoring, populated with practical frameworks that serve as a tool kit for practitioners, academics and students. The range of topics covered in this book is wide and diverse, and represents both client and supplier perspectives on sourcing of global services. Various aspects related to the decision making process (e.g., asset transfer), learning mechanisms and organizational practices for managing outsourcing relationships are discussed in great depth. Contemporary sourcing models, including cloud services, are examined. Client dependency on the outsourcing provider, and social aspects, such as identity, are discussed in detail. Furthermore, resistance in outsourcing and failures are investigated to derive lessons as to how to avoid them and improve efficiency in outsourcing. Topics discussed in this book combine theoretical and practical insights regarding challenges that both clients and vendors face. Case studies from client and vendor organizations are used extensively throughout the book. Last but not least, the book examines current and future trends in outsourcing and offshoring, placing particular attention on the centrality of innovation in sourcing arrangements, and how innovation can be realized in outsourcing. The book is based on a vast empirical base brought together through years of extensive research by leading researchers in information systems, strategic management and operations.

Shared action spaces:a basis function framework for social re-calibration of sensorimotor representations supporting joint action

The article explores the possibilities of formalizing and explaining the mechanisms that support spatial and social perspective alignment sustained over the duration of a social interaction. The basic proposed principle is that in social contexts the mechanisms for sensorimotor transformations and multisensory integration (learn to) incorporate information relative to the other actor(s), similar to the "re-calibration" of visual receptive fields in response to repeated tool use. This process aligns or merges the co-actors' spatial representations and creates a "Shared Action Space" (SAS) supporting key computations of social interactions and joint actions; for example, the remapping between the coordinate systems and frames of reference of the co-actors, including perspective taking, the sensorimotor transformations required for lifting jointly an object, and the predictions of the sensory effects of such joint action. The social re-calibration is proposed to be based on common basis function maps (BFMs) and could constitute an optimal solution to sensorimotor transformation and multisensory integration in joint action or more in general social interaction contexts. However, certain situations such as discrepant postural and viewpoint alignment and associated differences in perspectives between the co-actors could constrain the process quite differently. We discuss how alignment is achieved in the first place, and how it is maintained over time, providing a taxonomy of various forms and mechanisms of space alignment and overlap based, for instance, on automaticity vs. control of the transformations between the two agents. Finally, we discuss the link between low-level mechanisms for the sharing of space and high-level mechanisms for the sharing of cognitive representations. © 2013 Pezzulo, Iodice, Ferraina and Kessler.