Spelling suggestions: "subject:"Actor- anetwork 1heory"" "subject:"Actor- anetwork atheory""
51 |
Understanding the emergence, diffusion and continuance of intercountry adoption from South Korea to Queensland, AustraliaPatricia Fronek Unknown Date (has links)
The adoption of Korean children has played a significant role in the practice of intercountry adoption in Australia since the 1970s and represents the majority of overseas born children adopted into Australia. Its influence on policy and practice is explored in this thesis through the Queensland experience. From its outset the adoption of children from overseas has been characterised by polarised perspectives and vested interests. Actor Network Theory, the theoretical lens through which this phenomenon is viewed, allows for the exploration of controversies and multiple perspectives that have featured in over thirty years of Korean intercountry adoption practice in Australia. This thesis aims to identify which actor networks were influential in the emergence, diffusion and continuation of Korean intercountry adoption; and to explore the translations, an important concept in Actor Network Theory, and the tactics used by these networks to spread particular discourse to meet network goals. The methodology is qualitative and approaches Korean intercountry adoption as a case study. The data corpus, collected from 2004 to 2007 comprised text and interviews. Text included Queensland government archival records; submissions provided to the House of Representatives Standing Committee on Family and Human Services Overseas Adoption in Australia 2005 and public hearing transcripts; parliamentary documents; media reports; computer-mediated communications such as internet sources and email discussion groups. Interviews were conducted with key stakeholders from interest groups and organisations with administrative roles in intercountry adoption practice in Australia. Korean intercountry adoption has proved influential in developing expectations concerning how intercountry adoption should be practised in Australia. Three actor networks, proponent, opponent and nonpartisan were identified during the diffusion and continuance periods. Actor Network Theory helped understand how the proponent network became dominant in the Australian context. A number of highly effective tactics have been used to expand and increase the influence of the proponent network through translations. However, a number of threats to continuation such as the growth of the opponent network and the promotion of Korean domestic adoption have emerged. Actors have responded to these threats in a number of ways. Detours have been proposed by proponent actors to help them reach their goals though these may bring unintended consequences. An Actor Network Theory perspective reveals the important role of the Internet; helps understand how controversies are created and perpetuated; how intercountry adoption has become politicised in Australia; and highlights the risks to child centred and knowledge based practice that politicisation brings. The significance of this study lies in the insights provided by exploring power interrelationships between actor networks and how these shape particular phenomenon, in this case, Korean intercountry adoption. Intercountry adoption in Australia is poorly understood at a macro level as are the controversies surrounding it. Its practice has been heavily influenced by the interests of the dominant network with scant attention to research in the local context. Actor Network Theory that allows for the inclusion of human and nonhuman actors such as the Internet has proven useful for developing contemporary understandings of such a complex, global phenomenon. These understandings provide opportunities for individuals, groups and governments to address controversy in ways than do not contribute to its perpetuation and to refocus their attentions on the factors that contribute to the relinquishment of children in the first instance. This thesis highlights how politically driven agendas that serve the interests of one network can marginalise voices that bring more complex understandings to the intercountry adoption phenomenon. An Actor Network Theory analysis exposes the lack of investment by governments, organisations and individuals in community programs and services that address the causes of child relinquishment and empower Korean families and communities to seek their own solutions.
|
52 |
IS project evaluation in practice: an actor-network theory accountNagm, Fouad, Information Systems, Technology & Management, Australian School of Business, UNSW January 2008 (has links)
The dominant view in the information systems (IS) and software engineering literature is that the application of a rigorous pre-investment evaluation methodology is the key to ensuring the selection of the best IS projects ?? that is those with the highest expected value for the organisation and with the highest probability of success. While the literature is replete with methodologies that take a narrow view of IS evaluation, there is insufficient attention given to the evaluation process itself and to what constitutes successful IS evaluation. Whilst some within IS argue that the development of more elaborate evaluation methodologies, especially calculations of costs and benefits, is necessary for the advancement of the field, many report that it is not methodologies as such that need improvement. What is missing is an understanding of IS evaluation processes in practice and how organisations can adopt and apply evaluation methodologies so as to improve these processes. This thesis aims to provide in-depth knowledge of IS evaluation processes in practice and re-conceptualise the notion of the IS project proposal, the evaluation process and evaluation methodology that reflect the needs and critical issues in practice. These aims are achieved by conducting an in-depth case study of IS project evaluation processes in a company with a history of high success rates of its IS projects ($3 billion worth of successfully delivered IS projects in the past few years). By adopting Actor-Network Theory as a philosophy, approach and theoretical lens to the investigation of IS project evaluation processes in the case company the thesis demonstrates that: a) IS project proposals are dynamic, evolving and relational entities that become ??focal?? objects around which the actor-networks of aligned interest tend to emerge; b) that the evaluation process both creates an IS project proposal and its assessment within a core actor-network within which multiple business realities are enacted and continually negotiated; c) the evaluation methodology plays an important role of an actant (a non-human actor) by acting from a periphery of the core actor-network of an IS project proposal evaluation d) the evaluation methodology acts on behalf of management to regulate communication within actor-networks, ensure that company strategy is effectively implemented and that different IS Project Proposals are consistently presented in a mutually comparable manner; e) by defining a series of processes (steps), inscription aids (inscription forms, norms and rules) and mandated checkpoints the evaluation methodology engenders the evaluation process as ??science??; f) by allowing a degree of freedom in conducting the evaluation processes the methodology is also enabling the evaluation processes to emerge as ??art?? thus stimulating creativity and innovation, and finally, g) by balancing the science and the art of IS project proposal evaluation, the methodology is enabling, assisting and inspiring numerous actors in taking on ??journeys?? of IS project proposals and evaluation and thereby making a difference in their business environments. The thesis makes important contributions to knowledge in the IS discipline. Theoretically, the adoption and use of ANT revealed that the IS Project Proposal is not dormant but rather active, and key to the IS evaluation effort. The IS Project Proposal has thus been re-conceptualised as emerging, relational and dynamic. This thesis also makes a contribution to the re-conceptualisation of the evaluation methodology as being multi-purpose and active as it defines the ??science?? and enables the ??art?? in IS evaluation. The thesis also makes a number of contributions to practice, firstly by showing that documents in IS evaluation are not simply ??outputs?? that are archived away, but are active and are used to attract the right stakeholders. Secondly, it reveals that the ultimate success of the IS Proposal relies on finding a balance between the science and the art in IS evaluation and that the evaluation methodology can play a key role in promoting this balance.
|
53 |
Reassembling scholarly publishing: open access, institutional repositories and the process of changeKennan, Mary Anne, Information Systems, Technology & Management, Australian School of Business, UNSW January 2008 (has links)
Open access (OA) to scholarly publishing is encouraged and enabled by new technologies such as the Internet, the World Wide Web, their standards and protocols, and search engines. Institutional repositories (IR) as the most recent technological incarnations of OA enable researchers and their institutions to make accessible the outputs of research. While many OA repositories are being implemented, researchers are surprisingly slow in adopting them. While activists promote OA as emanating from the ideals of scholarship, others revile OA as undermining of scholarly publishing's economic base and therefore undermining quality control and peer review. Change is occurring but there are contested views and actions. This research seeks to increase understanding of the issues by addressing the research questions: "How and why is open access reassembling scholarly publishing?" and "What role does introducing an open access institutional repository to researchers play in this reassembly?" This thesis contributes to answering these questions by investigating two IR implementations and the research communities they serve. The research was conducted as an Actor-Network Theory (ANT) field study, where the actors were followed and their relations and controversies explored in action as their landscape was being contested. The research found that central to our understanding of the reassembling of scholarly publishing is the agency emerging from the sociomaterial relations of the OA vision, IR technology and researchers. Being congruent with the aims of scholarship, and also being flexible and mutable, the OA vision enrols researchers to enact it through OA IR, thus transforming scholarly communications. This is counteracted by publishers aligned with the academic reward network within traditional publishing networks. In this delicate choreography the OA IR, its developers, researchers, university administrators and policy makers are merging as critical actors with their more or less congruent vision of OA enacted in their network. The comparative ANT account of the two IR life stories shows how such enactment depends on the degree to which different OA visions could converge, enrol and mobilise other actors, in particular institutional actors, such as a mandate, in transforming researchers' publishing behaviour. This thesis contributes to a novel and in-depth understanding of OA and IR and their roles in reassembling scholarly publishing. It also contributes to the use of ANT in information systems research by advancing a sociomaterial ontology which recognises the intertwining of human and material agency.
|
54 |
Understanding the emergence, diffusion and continuance of intercountry adoption from South Korea to Queensland, AustraliaPatricia Fronek Unknown Date (has links)
The adoption of Korean children has played a significant role in the practice of intercountry adoption in Australia since the 1970s and represents the majority of overseas born children adopted into Australia. Its influence on policy and practice is explored in this thesis through the Queensland experience. From its outset the adoption of children from overseas has been characterised by polarised perspectives and vested interests. Actor Network Theory, the theoretical lens through which this phenomenon is viewed, allows for the exploration of controversies and multiple perspectives that have featured in over thirty years of Korean intercountry adoption practice in Australia. This thesis aims to identify which actor networks were influential in the emergence, diffusion and continuation of Korean intercountry adoption; and to explore the translations, an important concept in Actor Network Theory, and the tactics used by these networks to spread particular discourse to meet network goals. The methodology is qualitative and approaches Korean intercountry adoption as a case study. The data corpus, collected from 2004 to 2007 comprised text and interviews. Text included Queensland government archival records; submissions provided to the House of Representatives Standing Committee on Family and Human Services Overseas Adoption in Australia 2005 and public hearing transcripts; parliamentary documents; media reports; computer-mediated communications such as internet sources and email discussion groups. Interviews were conducted with key stakeholders from interest groups and organisations with administrative roles in intercountry adoption practice in Australia. Korean intercountry adoption has proved influential in developing expectations concerning how intercountry adoption should be practised in Australia. Three actor networks, proponent, opponent and nonpartisan were identified during the diffusion and continuance periods. Actor Network Theory helped understand how the proponent network became dominant in the Australian context. A number of highly effective tactics have been used to expand and increase the influence of the proponent network through translations. However, a number of threats to continuation such as the growth of the opponent network and the promotion of Korean domestic adoption have emerged. Actors have responded to these threats in a number of ways. Detours have been proposed by proponent actors to help them reach their goals though these may bring unintended consequences. An Actor Network Theory perspective reveals the important role of the Internet; helps understand how controversies are created and perpetuated; how intercountry adoption has become politicised in Australia; and highlights the risks to child centred and knowledge based practice that politicisation brings. The significance of this study lies in the insights provided by exploring power interrelationships between actor networks and how these shape particular phenomenon, in this case, Korean intercountry adoption. Intercountry adoption in Australia is poorly understood at a macro level as are the controversies surrounding it. Its practice has been heavily influenced by the interests of the dominant network with scant attention to research in the local context. Actor Network Theory that allows for the inclusion of human and nonhuman actors such as the Internet has proven useful for developing contemporary understandings of such a complex, global phenomenon. These understandings provide opportunities for individuals, groups and governments to address controversy in ways than do not contribute to its perpetuation and to refocus their attentions on the factors that contribute to the relinquishment of children in the first instance. This thesis highlights how politically driven agendas that serve the interests of one network can marginalise voices that bring more complex understandings to the intercountry adoption phenomenon. An Actor Network Theory analysis exposes the lack of investment by governments, organisations and individuals in community programs and services that address the causes of child relinquishment and empower Korean families and communities to seek their own solutions.
|
55 |
Consolidation and fluidification : the milkfish assemblage across the Taiwan StraitChien, Ko-Kang January 2017 (has links)
There are two ways of understanding assemblages of humans and non-humans inspired by actor-network theory (ANT): consolidation and fluidification. ANT argues that both subjects and objects take shape as a result of assemblages of numerous heterogeneous ingredients. There is, however, some disagreement over how these subjects and objects travel far and endure while staying the same. On the one hand, ‘consolidation’ suggests that heterogeneous materials should be consolidated into networks so that the integrity of assemblages remains while subjects and objects relocate. On the other hand, ‘fluidification’ suggests that fluid-like adaptation may be more feasible, although the integrity of subjects or objects may be at stake. The thesis investigates this tension between the two modes of assemblage via a historical and ethnographic study of milkfish farming in Taiwan and an examination of unsuccessful efforts to export them to mainland China. This study first explores the mutual formation of milkfish and milkfish farming and argues that not only are the physical characteristics of milkfish shaped alongside the socio-technical transformation of the milkfish assemblage, but the fish also act as an agent involved in the shaping of milkfish assemblage. Secondly, this study draws attention to how an industrial version of milkfish as a bulk commodity takes shape as well as how it is enacted so that it becomes the dominant reality for milkfish. It is argued that, paradoxically, this version of reality is maintained through fluidification, in which human actors compromise with enacted multiplicities of milkfish. Thirdly, this study turns to the milkfish export scheme. Set up under the auspices of the Chinese government in 2011, milkfish were exported to Shanghai. But milkfish failed to find a market in Shanghai, and so the export scheme was terminated in 2016. This study first reveals that the material characteristics of ‘ready-made’ milkfish are not easy to integrate into local ways of cooking and eating. Moreover, the fish are excluded from adaptation, while the scheme was adapted in practice to suit the requirements of various other actors brought together by the scheme. This thesis suggests that the lower the demand for milkfish in China, the higher is the need for such an export scheme in Taiwan, but that such a scheme will most likely take the form of continued ‘consolidation’, keeping the export of unsalable fish going while bringing minimal changes to the status quo of milkfish assemblage. Overall, this study of milkfish argues for the co-existence, in tension, of consolidation and fluidification. That is, neither mode of assemblage is in opposition to nor replaceable by the other. The implications for material politics of this study include not only a need to make visible the work of ‘purification’ that keeps both subjects and objects apparently separate from one another, and from others within each realm, but also a need to highlight efforts to erase other possible modes of assemblage, in which the formation of objects and of object-oriented collectives are embedded differently.
|
56 |
Materiality and Christianity in Nanping: making God presentChambon, Michel 07 November 2018 (has links)
This dissertation investigates what Christianity implies for contemporary Chinese Christians, and theorizes the interplay between unity and diversity within the Christian phenomenon. I collected data from January 2015 to May 2016 through ethnographic fieldwork primarily in Nanping City, Fujian. While the study focuses on the main local Protestant network there, it also considers the four other local Christianizing denominations, as well as the influence of and the interaction with alternative religious traditions.
In order to investigate how Chinese Christians manifest their religious commitment, I apply Actor-Network Theory as a methodological tool and document how Christians interact with a wide range of material objects and virtual entities. Through the study of Christian buildings in their Chinese environment, the layout inside places of worship in relation to religious performances, the ways in which local Christians invest their wealth in the construction of elderly homes, and also through the analysis of the local Protestant blood taboo, this dissertation presents the set of relationships that local Christians constantly produce and reinforce.
Thus, I argue that the turn to Christianity in Nanping is not just about meanings and values, but about the constant creation of a specific web of relationships with the recognition of a few key actors. To describe further the particularities of the central ‘actor,’ the Christ, I apply the notion of the ‘face’ from Emmanuel Levinas to unfold the type of agency and change that this actor induces within its Christian network. Yet, Christianity in Nanping emerges not only in relation to Christ’s face, but also in relation to the continuous making of two other entities: the Church as a semi-transcendental being and the pastoral clergy as a unique type of clergy. Paired in a twin-sponsorship, Church and pastors participate in the constant production and adjustment of the Christian network, including its religious norms and moral rules, to allow local Christians to collectively recall and respond to the presence of the face.
|
57 |
Living sites : rethinking the social trajectory of the Tophane area in IstanbulPelen Karelse, Övgü January 2015 (has links)
The aim of this research is to account for the life of an industrial site and to show the dynamism of the site by exploring what its trajectory in space and time can tell us about socio-economic and political tendencies occurring during its lifespan. This research will focus on the micro life of a particular industrial site in order to grasp the rhythm of societal change including its cultural and political overtones, and to explore the strategies of transformation of industrial sites in contemporary societies. In addition, this research aims to contribute to a better understanding of the concepts of waterfront regeneration and urban transformation by investigating the life of an industrial site. The objectives of the research are firstly to understand the site life and the rhythm of change of the examined industrial site with the intention of understanding the urban transformation, urban policy and planning. Secondly, to discuss how the site has been transformed, redeveloped and reused through time; and lastly to analyse the roles of various actors involved in the trajectory of the site. In order to support this argument, this research will benefit from inter-disciplinary literature studies. Three main bodies of literature will be put forward; these are waterfront redevelopment, cultural geography, and architectural theory. The dynamic life of the Tophane site in Istanbul is the case study that is analysed in this research. The Tophane site has been, and still is, a very controversial and multi-dimensional site with respect to its use and transformation. Due to its strategic location at the connection point of the Golden Horn and the Bosporus, overlooking the historical peninsula. It has been used for a variety of functions in its history, such as artillery barracks, warehouses, exhibition spaces for the Istanbul Art Biennials, Museum of Modern and Contemporary Arts as well as cruise port. It has been subject to some of the most controversial urban transformation proposals in Istanbul, both regarding the use of the site as well as the bidding processes associated with these proposals. This PhD will cover the different phases of this site's lifetime from the beginning of the twentieth century until 2014 and investigates the crucial roles played by various actors in its transformation and in the resistance to its transformation. The innovative aspect of the dissertation is that it crosses the boundaries of cultural geography and architectural theory. In addition, the original use of research methods such as thick description, actor network theory, controversy mapping and layering aspires to contribute to architectural studies. Furthermore, the focus on the Tophane site in Istanbul aims to expand the geographical scope of both waterfront redevelopment and cultural regeneration literature. The ultimate contribution of the dissertation is to demonstrate how a thorough analysis of the complexity and the versatile nature of a site, including its changing phases and layers, can lead to a better understanding of the macro scale processes that shape the urban environment.
|
58 |
Por uma administração do cotidiano : um estudo ator-rede sobre autogestãoCamillis, Patrícia Kinast de January 2011 (has links)
Na tentativa de compreender como ocorre um processo de autogestão no cotidiano, este estudo parte da abordagem metodológica da Teoria Ator-Rede para acompanhar as atividades de uma cooperativa de trabalho. Sem definições prévias, nem quadro teórico pré-estabelecido, descreve como a autogestão se constrói e é construída nas práticas do dia-a-dia e como é enactada através da articulação de diversos elementos heterogêneos. Considerando humanos e não-humanos como actantes na apresentação de uma experiência autogestionária em que movimentações, relações, tensões, híbridos estão em um constante organizando. Para a Teoria Ator-Rede realidades são enactadas no limite da noção de rede, sendo assim, pode-se questionar: qual a participação da Administração nessa construção? / In order to understand how the process of autogestion happens, this research, in agreement with the methodological approach of the Actor-Network Theory, follows the activities of a work cooperative. Without previous definitions neither a predetermined theory framework, the research describes how the autogestion is constructs and is constructed within day-to-day practices and how is enacted through the articulation of different heterogeneous elements. Considering humans and nohumans as actants in an autogestionary experience in which movements, relations, tensions and hybrids are in constantly organizing. Actor-Network Theory suggests that realities are enacted in the bound of network concept, so, it is possible to ask: what is the participation of the Management in this construction?
|
59 |
Organizando com barro : a bioconstrução como prática de cooperaçãoCamillis, Patrícia Kinast de January 2016 (has links)
A partir da visão de organização como processo busca-se compreender como e por que ocorre o organizar na bioconstrução. A metodologia utilizada segue os pressupostos da Teoria Ator-rede e Depois que traz como conceito central o enactment aliada a discussão de coletivo para iniciar a pesquisa de campo. Os dados empíricos preliminares, obtidos com observação participante em três locais diferentes que trabalham com bioconstrução a partir da visão da Permacultura e analisados a partir da ótica da TAR e Depois que enfatiza as relações de humanos e não-humanos, destacaram a contribuição para o entendimento de prática e cooperação em termos do fazer/pensar indissociáveis. Assim, acrescenta-se na discussão teórica a noção de prática de Schatzki (2005) e a noção de cooperação a partir da proposta de Sennett (2013). Além de observação participante – usada durante toda pesquisa - os dados empíricos foram coletados – em um segundo momento - por entrevistas, questionário e observação não-participante resultando em uma análise temática baseada no entendimento de prática de Schatzki (2005). O texto se desenvolve através de descrição detalhada dos acontecimentos, intercalado com trechos de incursões teóricas que apresentam a assemblege do método conforme pressupõe a TAR e Depois. Com isso, entende-se e descreve-se a bioconstrução como prática de cooperação através das relações entre todos que enactam a bioconstrução – pessoas e a materialidade. Pela ótica da prática, embasada nos dados empíricos, a cooperação está na inteligibilidade prática do organizar da bioconstrução, assim o barro enacta a cooperação, que enacta a bioconstrução, que enacta o barro. Para existir cooperação não é suficiente uma visão comum ou uma moral social, é preciso o fazer/pensar que constitui e reflete, como processo, essa visão. A tese, através de casos empíricos, contribui para as discussões em Estudos Organizacionais sobre o organizar e em Gestão de Pessoas sobre como ocorrem relações de trabalho horizontais, ambos entendendo processo como o que está em constante mudança. Busca também fortalecer o uso da TAR e Depois como prática metodológica e lente de analise inicial, além de discutir a cooperação em termos de prática. A contribuição para o campo social está na sua ontologia política que dá visibilidade à bioconstrução como uma possibilidade de contrapor o senso comum estabelecido para construção de habitações em nossa sociedade atual. Assim como a bioconstrução nos ensina construir algo único com o que temos disponível, sua prática poderá nos ajudar a pensar criticamente a “monocultura da gestão”. / Considering the organization as a process, this thesis seeks to understand how and why is the organizing in the bioconstruction. The methodology follows the assumptions of Actor-Network Theory and After, that brings as a central concept the enactment combined with collective discussion to start the fieldwork. Preliminary empirical data obtained through participant observation in three different locations, working with bioconstruction from the vision of permaculture, and analyzed from the TAR and After optics, emphasizes the relationship of human and non-human, it highlighted the contribution to understanding the concepts of practice and cooperation in terms of doing / thinking inextricably linked. Thus, it was added to the theoretical discussion the notion of practice Schatzki (2005) and the notion of cooperation Sennett (2013). In addition to participant observation - used throughout research - the empirical data was collected - in a second stage – by interviews, questionnaires and non-participant observation resulting in a thematic analysis based on the Schatzki (2005) concept of practice. The text is developed through a detailed description of the events, interspersed with excerpts from theoretical incursions presenting the method assemblege as presupposes the TAR and After. Thereby, it is understood and described bioconstruction as practice of cooperation through the relationships between all that enact bioconstruction - people and materiality. From the perspective of practice, based on empirical data, cooperation is the practical intelligibility of bioconstruction organizing, so the clay enact cooperation, which enact bioconstruction that enact clay. To be cooperation, a common vision or a social morality is not enough, it is needed doing / thinking represents and reflects this view, as a process. The thesis, through empirical cases, contribute to the discussions in Organizational Studies on organizing and Human Resources about how horizontal working relationships occurs, understanding the process as it is constantly changing. It also seeks to strengthen the use of ANT and After as a methodological practice and initial analysis lens, and discuss cooperation in terms of practice. The contribution to the social field is in its political ontology that gives visibility to bioconstruction as a possibility to counter common sense established for housing construction in our present society. As bioconstruction teaches us build something unique with what we have available, this practice can help us thinking critically about the "monoculture of management."
|
60 |
Sustainability assurance in practice : evidence from assurance providers in the United KingdomChannuntapipat, Charika January 2016 (has links)
Sustainability assurance (hereafter ‘SA’) has been a significant area of development in corporate reporting during the last two decades, but one that so far has been subject to limited research. Existing studies in this field have mainly focused on SA opinions, and have tried to understand the characteristics of, and the elements included in, assurance statements, instead of enquiring beyond such outputs to obtain evidence from SA providers themselves. This thesis aims to provide insights into the SA process regarding how decisions in the process are made and what could influence such decisions. It aims to understand what SA practice actually is by examining SA providers’ understandings of the meaning of the practice and the influences that such understandings have on the actual assurance process. Hence, the study focuses on the development of SA practice from the perspective of the assurance providers. It focuses on issues beyond the content of the SA statements to explore the processes leading to the actual delivery of such statements and a wide range of factors that influence the production of such statements and the development of SA practice in general. This study employs a qualitative research approach, using semi-structure interviews as the main data collection method supplemented by various textual data sources. Research participants are SA providers in the UK, including accounting and non-accounting assurance providers. Drawing on the perspective of actor-network theory (ANT), the thesis focuses on the associations involving both human (e.g. assurance providers, reporting organisations, and stakeholders) and non-human (e.g. reporting guidelines, and assurance standards) elements shaping the assurance practice. The theoretical framework based on ANT allows the flexibility in exploring important issues by following the actors, their associations, and their influence on the practice. The findings show that assurance providers’ understandings of the assurance practice vary significantly and that such variation has a major effect on how the assurance practice is conducted. The assurance providers may perceive their roles as independent assurance providers but also adopt other roles to match with the interests and demands of various constituencies. The study shows, in particular, that the providers’ perceived roles vary between what can be termed an ‘independent verifier’, a ‘sustainability consultant’ and a ‘sustainability promoter’, depending on the way in which they place importance on assurance- as against sustainability-related elements of the assurance process. Their different perceptions of their roles influence the internal dynamics of how assurance engagements are conducted. In particular, the study identifies four types of SA engagements, namely ‘social assurance’, ‘integrated assurance’, ‘formative assurance’ and ‘compliance assurance’. Such a categorisation provides a broad-based understanding of the SA as a practice field and the degree of heterogeneity within it. This study provides methodological and empirical contributions by providing evidence on the process associated with SA practice through interviews with different types of organisations providing SA services. Moreover, basing the theoretical framework on ANT highlights the interactions between different actors as a part of the development of SA practice and offers a new perspective to explore the practice and factors influencing its development.
|
Page generated in 0.1031 seconds