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There is a scene in a play by Euripides in which Medea, the central character, persuades Jason, her husband, to be the unwitting participant in her plot for revenge. This scene illustrates a facet of finance and accounting expertise because it shows how narrative, including finance and accounting, provides ontological security; a belief in the security of reality and the predictability of outcomes. The Chorus in the play suggests that Jason is “so sure of destiny”. What makes the scene particularly interesting is that it carries a second meaning, which is absolutely clear to the audience, and which has tragic consequences, of which Jason is “so ignorant”. This possibility of a second meaning suggests dangers in accepting a superficial understanding of any narrative. In turn, this shows the need for a knowledge of the history and characters from which any single scene, or finance and accounting report or calculation, is constructed. Provides quotations from practitioners which illustrate ways in which they see finance and accountancy as narrative and the ways in which they succeed and fail to imbue any accounting scene with characters and history.

Restates the case for accounting and management research from a grounded theory perspective, and advocates its informed and more frequent application. Examines the intellectual foundations and key tenets of grounded theory in the context of researchers’ theoretical assumptions and methodological characteristics, discussed in relation to Laughlin’s (1995) classification schema. Pays particular attention to grounded theory assumptions and methods in relation to other interpretive paradigms such as symbolic interactionism, ethnomethodology and hermeneutics. Describes the basic principles and methods of grounded theory research, and presents potential applications to the accounting and management research arenas. Argues that rigorous grounded theory research can offer the accounting and management literatures unique understandings that provide additional perspectives to those already being offered by major schools of thought, and discusses implications of grounded theory for informing contemporary professional practice.

This study aims to establish an understanding of commonsense, a valuable mechanism for navigating disruptive, volatile, uncertain, complex and ambiguous (DVUCA) environments.

This study conducts a scientometric (bibliometric) analysis of commonsense through the lens of tacit knowledge, practical intelligence and sensemaking to unpack is nomological network.

This study reveals that tacit knowledge, practical intelligence and sensemaking are pivotal to the conceptualization of commonsense, crucial for navigating DVUCA environments. These elements interact within organizational contexts, influencing knowledge dynamics, decision-making processes and ethical leadership. The findings not only affirm the foundational role of these components in commonsense but also highlight their interplay in fostering organizational resilience, adaptability and strategic agility. This synergy underlines commonsense as a multifaceted and dynamic capability essential for effective management and leadership in complex settings.

This study significantly enriches the theoretical landscape of commonsense by mapping its components within a scientometric-established nomological network. By identifying the interconnected roles of tacit knowledge, practical intelligence and sensemaking in organizational settings, it invites future scholarly endeavors to further dissect these relationships. It also encourages the exploration of additional elements such as emotional intelligence and cultural factors that may influence commonsense. This research opens new avenues for examining how these foundational aspects can be systematically nurtured and developed within diverse organizational environments.

This study provides actionable insights for organizational leaders and policymakers. Understanding the critical roles that tacit knowledge, practical intelligence and sensemaking play in navigating complex environments can guide the enhancement of training and development programs to strengthen these capacities. The importance of fostering a culture that supports continuous learning and ethical leadership is emphasized, as these elements are essential for sustaining competitive advantage and ensuring responsible governance. Managers are encouraged to integrate structured sensemaking processes and practical intelligence into strategic decision-making to improve adaptability and resilience when facing DVUCA challenges and opportunities.

This study offers a pioneering exploration of commonsense through the integration of tacit knowledge, practical intelligence and sensemaking into a cohesive framework. Employing scientometric analysis, the study provides a comprehensive understanding of how these cognitive processes interact to facilitate decision-making and problem-solving in complex environments. The study enriches knowledge management by presenting a refined perspective on the interplay between these elements, deepening the understanding of how commonsense is generated and applied within organizational settings. This contribution significantly enhances theoretical discourse on adaptability, decision-making and resilience in DVUCA environments.

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

Beneath Canada's Northwest Territories lies a potential of 30 trillion cubic feet of natural gas. Will a $16 billion gas‐pipeline bring prosperity or gloom? Will this bring employment opportunities for local people or will more qualified people be brought in from southern communities? The purpose of this paper is to give an account of what Dene residents of the Sahtu Region have to say about oil and gas development.

Starting in 2005, in‐depth interviews with people across the Sahtu Region are conducted.

Respondents recognise the short‐term advantages of building a pipeline, but they are concerned about the long‐term impact on the environment that currently ensures their livelihood.

This study begs for a longitudinal follow‐up.

Policy‐makers may benefit from knowing the feelings of their constituents.

This timely study reveals long‐term environmental and social impacts of short‐term development. This is especially important in a region where people believe that they have an obligation to the land upon which they live.

THE new library building has been open for six months now. It is pleasantly situated in an area of new buildings, and occupies a prominent island site just on the edge of the shopping centre. The old library was in the middle of a shopping area, and it has been interesting to note that our removal from that site has had a more considerable effect on the traffic pattern than one would have thought.

The use of accounting to help apply the principles of scientific management to business affairs is associated with the adoption of standard costing and budgetary control. This first British industry‐based study of the implementation of these calculative techniques makes use of the case study research tool to interrogate archival data relating to leading iron and steel companies. We demonstrate the adoption of standard costing and budgetary control early on (during the inter‐war period) by a single economic unit, United Steel Companies Ltd, where innovation is attributed to the engineering and scientific background and US experiences of key personnel. Elsewhere, significant management accounting change occurred only with the collapse in iron and steel corporate profitability that began to become apparent in the late 1950s. The process of accounting change is addressed and the significance for our study of the notions of evolution and historical discontinuity is examined. The paper is contextualised through an assessment of initiatives from industry‐based regulatory bodies and consideration of the economic circumstances and business conditions within which management accounting practices were the subject of radical revision.

Reports on the 31st International Symposium on Robotics, May 14‐17, 2000, Montreal, Canada. Teleoperation and automated remote operation dominated a high technology conference which included many new developments for the application of robotic technology.

There is no argument among serious researchers that a mongoloid stock first colonized the New World from Asia. Nor is there controversy about the fact that these continental pioneers used the Bering Land Bridge that then connected the Asian Far East with Alaska.– Gerald F. Shields, et al.American Journal of Genetics (1992)

The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction.

The detective novels of the Scottish chartered accountant Alexander Clark Smith are used as a lens through which to explore the social origins of accountants and the changing popular representations of the accountant.

The novels contribute to our understanding of the construction of accounting stereotypes and of the social origins of Scottish accountants. They suggest that, while working class access to the profession was a reality, so was class division within it. In addition, Smith was ahead of contemporary professional discourse in creating a protagonist who combines the positive aspects of the traditional stereotype with qualities of a private‐eye action‐hero, and who uses accounting skills to uncover corruption and address (social) wrongs. However, this unconventional portrayal may have been incongruent with the image the profession wished to portray. The public image (or stereotype) portrayed by its members would have been as important in signalling and maintaining the profession's collective status as the recruitment of its leadership from social elites.

Smith's portrayal of accountants in personal and societal settings at a time of profound social change, as well as his background in the Scottish profession, provide a rich source for the study of social origins of Scottish chartered accountancy during the first half of the twentieth century. Further, Smith's novels are of a popular genre, and innovative in the construction of their hero and of accounting itself; as such they merit attention because of their potential to influence the construction of the accounting stereotype(s) within the popular imagination.