827 resultados para Actor-Network Theory


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Over the last few years, Business Process Management (BPM) has achieved increasing popularity and dissemination. An analysis of the underlying assumptions of BPM shows that it pursues two apparently contradicting goals: on the one hand it aims at formalising work practices into business process models; on the other hand, it intends to confer flexibility to the organization - i.e. to maintain its ability to respond to new and unforeseen situations. This paper analyses the relationship between formalisation and flexibility in business process modelling by means of an empirical case study of a BPM project in an aircraft maintenance company. A qualitative approach is adopted based on the Actor-Network Theory. The paper offers two major contributions: (a) it illustrates the sociotechnical complexity involved in BPM initiatives; (b) it points towards a multidimensional understanding of the relation between formalization and flexibility in BPM projects.

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Negotiating boundaries: from state of affairs to matter of transit. The research deals with the everyday management of spatial uncertainty, starting with the wider historical question of terrains vagues (a French term for wastelands, dismantled areas and peripheral city voids, or interstitial spaces) and focusing later on a particular case study. The choice intended to privilege a small place (a mouth of a lagoon which crosses a beach), with ordinary features, instead of the esthetical “vague terrains”, often witnessed through artistic media or architectural reflections. This place offered the chance to explore a particular dimension of indeterminacy, mostly related with a certain kind of phenomenal instability of its limits, the hybrid character of its cultural status (neither natural, nor artificial) and its crossover position as a transitional space, between different tendencies and activities. The first theoretical part of the research develops a semiotic of vagueness, by taking under exam the structuralist idea of relation, in order to approach an interpretive notion of continuity and indeterminacy. This exploration highlights the key feature of actantial network distribution, which provides a bridge with the second methodological parts, dedicated to a “tuning” of the tools for the analysis. This section establishes a dialogue with current social sciences (like Actor-Network Theory, Situated action and Distributed Cognition), in order to define some observational methods for the documentation of social practices, which could be comprised in a semiotic ethnography framework. The last part, finally, focuses on the mediation and negotiation by which human actors are interacting with the varying conditions of the chosen environment, looking at people’s movements through space, their embodied dealings with the boundaries and the use of spatial artefacts as framing infrastructure of the site.

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The candidate tackled an important issue in contemporary management: the role of CSR and Sustainability. The research proposal focused on a longitudinal and inductive research, directed to specify the evolution of CSR and contribute to the new institutional theory, in particular institutional work framework, and to the relation between institutions and discourse analysis. The documental analysis covers all the evolution of CSR, focusing also on a number of important networks and associations. Some of the methodologies employed in the thesis have been employed as a consequence of data analysis, in a truly inductive research process. The thesis is composed by two section. The first section mainly describes the research process and the analyses results. The candidates employed several research methods: a longitudinal content analysis of documents, a vocabulary research with statistical metrics as cluster analysis and factor analysis, a rhetorical analysis of justifications. The second section puts in relation the analysis results with theoretical frameworks and contributions. The candidate confronted with several frameworks: Actor-Network-Theory, Institutional work and Boundary Work, Institutional Logic. Chapters are focused on different issues: a historical reconstruction of CSR; a reflection about symbolic adoption of recurrent labels; two case studies of Italian networks, in order to confront institutional and boundary works; a theoretical model of institutional change based on contradiction and institutional complexity; the application of the model to CSR and Sustainability, proposing Sustainability as a possible institutional logic.

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In the perspective of the so called 'cognitive capitalism', this paper intends to analyze the sharing and customization strategies developed in Brazilian online game communities. Under Bruno Latour's Actor-Network Theory (ANT), this work describes these socio-technical networks electing the human and non human relevant actants for their role on what could also be depicted as an distributed cognitive process (HUTCHINS, 2000). This alternative way of participative consumption deals with the social and creative production of tutorials; in-game and out-game editing and all sorts of gathering, organization and distribution of virtual data. The communities studied are related to the game Pro Evolution Soccer (PES) in their multiple platforms

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In the perspective of the so called 'cognitive capitalism', this paper intends to analyze the sharing and customization strategies developed in Brazilian online game communities. Under Bruno Latour's Actor-Network Theory (ANT), this work describes these socio-technical networks electing the human and non human relevant actants for their role on what could also be depicted as an distributed cognitive process (HUTCHINS, 2000). This alternative way of participative consumption deals with the social and creative production of tutorials; in-game and out-game editing and all sorts of gathering, organization and distribution of virtual data. The communities studied are related to the game Pro Evolution Soccer (PES) in their multiple platforms

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In the perspective of the so called 'cognitive capitalism', this paper intends to analyze the sharing and customization strategies developed in Brazilian online game communities. Under Bruno Latour's Actor-Network Theory (ANT), this work describes these socio-technical networks electing the human and non human relevant actants for their role on what could also be depicted as an distributed cognitive process (HUTCHINS, 2000). This alternative way of participative consumption deals with the social and creative production of tutorials; in-game and out-game editing and all sorts of gathering, organization and distribution of virtual data. The communities studied are related to the game Pro Evolution Soccer (PES) in their multiple platforms

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The last decades have been fruitful in reforms in public sector accounting across the world, namely moving from cash-based into accrual-based regimes. In this process of bringing public sector accounting close to business accounting, International Public Sector Accounting Standards (IPSASs) have been developed and adopted in several countries. In the EU context, public sector harmonization among member-States is currently being considered, namely via the development of European Public Sector Accounting Standards (EPSASs). Both IPSASs and EPSASs are understood as, among other things, important to contribute for a more informative and transparent financial reporting of public sector entities and governments. Moreover they are expected to approximate public sector accounting and the National Accounts, hence allowing for more reliable information to monitor fiscal discipline among EU countries. The Iberian countries, after using accrual accounting in the public sector for more than twenty years (Spain from middle 1980s and Portugal from 1990s), have acknowledged the need to embark in an international harmonization process adopting IPSASs, particularly after the adoption of IFRSs in the business sector, which was creating some difficulties for consolidated accounts. Spain has passed the Chart of Accounts for the Public Sector through the Order EHA/1037/2010, which is adapted to IPSASs; Portugal has just passed Law-decree 192/2015, September 11, and is expecting to start implementation in 2017. In both countries a central role in this reform has been assumed by the national standard-setters for public sector accounting. Based on the “Actor Network Theory” to help understanding how and why organizations interact and how this interaction could have an impact on their choice of accounting policies, this paper aims to analyse, from the Iberian public sector accounting standard-setters perspective, how the adoption/adaptation of IPSASs has been considered and developed in these countries. Research questions to be considered are the following, which will be asked in interviews to the members of the standard-setting committees in both Portugal and Spain: • What were the driving forces leading to the decision to adopt and implement IPSASs? • Which other governmental bodies’ experiences, if any, were considered in the adoption of IPSASs? • What specific steps were/are being undertaken to prepare for the conversion from the existing system to IPSASs? • What were/are the institutional challenges faced/expected to face? • What assistance have been received from IFAC and/or IPSASB, or from other sources, if any, throughout the adoption/implementation? • How can the success of the adoption/implementation be characterised? • What benefits can/have the government derive/derived from the adoption and implementation of IPSASs? The paper is expected to contribute to the understanding of the issues underlying the process of embarking in public sector accounting reforms towards IPSASs.

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Neste breve artigo, procuro analisar um workshop de pesquisa sobre o tema das “Cidades Inteligentes”, ou smart cities, no qual estive presente. Nessa análise, mostro como os conceitos de “cidade inteligente” e “big data” são construídos de modo distinto pelos dois grupos de pessoas presentes no evento, que classifico como “otimizadores” e “reguladores”. Essas diferentes formas de se enxergar os dispositivos em questão levam a uma série de controvérsias. Em um primeiro momento, procuro enquadrar o modo como algumas das controvérsias aparecem dentro do marco teórico da Construção Social da Tecnologia (SCOT). Posteriormente, pretendo mostrar que as controvérsias que apareceram ao longo do evento não foram solucionadas – e dificilmente serão, num futuro próximo – enquanto não se optar por um modelo analítico tal como a Teoria Ator-Rede, que dá ouvidos para um grupo ignorado naquelas discussões: os dispositivos empregados na construção do conceito de “Cidade Inteligente”.

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Thesis (Ph.D.)--University of Washington, 2016-06

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Policy and social work practice currently lack a theoretical framework that adequately explains the emergence, diffusion, and continuance of the intercountry adoption (ICA) phenomenon. Using South Korea as a case study and the application of actor network theory to the ICA phenomenon, this paper introduces a theoretical approach that allows an examination of the complex interrelationships between the global and local influences of a country's engagement in ICA. This theoretical approach provides a different way of understanding the phenomenon, which, in turn, can better inform policies and practice that affect children and families across the globe.

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In this paper we consider the co-evolutionary dynamics of IS engagement where episodic change of implementation increasingly occurs within the context of linkages and interdependencies between systems and processes within and across organisations. Although there are many theories that interpret the various motors of change be it lifecycle, teleological, dialectic or evolutionary, our paper attempts to move towards a unifying view of change by studying co-evolutionary dynamics from a complex systems perspective. To understand how systems and organisations co-evolve in practice and how order emerges, or fails to emerge, we adopt complex adaptive systems theory to incorporate evolutionary and teleological motors, and actor-network theory to incorporate dialectic motors. We illustrate this through the analysis of the implementation of a novel academic scheduling system at a large research-intensive Australian university.

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The main aim of this article is to shed some light on the way in which actor network theory (ANT) might contribute to case research in accounting. The paper will seek to explain some of the theoretical suppositions which are commonly associated with ANT and which have so far made little impact on the accounting literature. At the same time the accounting literature has shown a particular reluctance to engage with the central concept of ANT which Lee and Hassard characterise as the desire to bring together the "human and non-human, social and technical factors in the same analytical view". The article also features a discussion of a research project which used an approach giving emphasis to both humans and objects in order to understand how ``facts'' have come to be settled as they are. In taking such views into the research it is hoped to provide insight into both the detail of accounting as it is practised within organisations and the manner in which human actors and objects of technology may combine to constitute networks within organisations.

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The adoption of DRG coding may be seen as a central feature of the mechanisms of the health reforms in New Zealand. This paper presents a story of the use of DRG coding by describing the experience of one major health provider. The conventional literature portrays casemix accounting and medical coding systems as rational techniques for the collection and provision of information for management and contracting decisions/negotiations. Presents a different perspective on the implications and effects of the adoption of DRG technology, in particular the part played by DRG coding technology as a part of a casemix system is explicated from an actor network theory perspective. Medical coding and the DRG methodology will be argued to represent ``black boxes''. Such technological ``knowledge objects'' provide strong points in the networks which are so important to the processes of change in contemporary organisations.

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This paper will outline a research methodology informed by theorists who have contributed to actor network theory (ANT). Research informed from such a perspective recognizes the constitutive role of accounting systems in the achievement of broader social goals. Latour, Knoor Cetina and others argue that the bringing in of non-human actants, through the growth of technology and science, has added immeasurably to the complexity of modern society. The paper ‘sees’ accounting and accounting systems as being constituted by technological ‘black boxes’ and seeks to discuss two questions. One concerns the processes which surround the establishment of ‘facts’, i.e. how ‘black boxes’ are created or accepted (even if temporarily) within society. The second concerns the role of existing ‘black boxes’ within society and organizations. Accounting systems not only promote a particular view of the activities of an organization or a subunit, but in their very implementation and operation ‘mobilize’ other organizational members in a particular direction. The implications of such an interpretation are explored in this paper. Firstly through a discussion of some of the theoretic constructs that have been proposed to frame ANT research. Secondly an attempt is made to relate some of these ideas to aspects of the empirics in a qualitative case study. The case site is in the health sector and involves the implementation of a casemix accounting system. Evidence from the case research is used to exemplify aspects of the theoretical constructs.