O prestígio e a autoridade obtidos pela ciência têm como um de seus principais fundamentos a ideia de que a representação científica da realidade é livre de influências dos valores morais, éticos e sociais dos pesquisadores. Essa ideia, porém, permanece como uma das questões centrais do debate na filosofia da ciência e na epistemologia, e a reflexão sobre a relação que valores mantêm com práticas científicas é considerada essencial para o aperfeiçoamento da ciência. Questões ambientais têm contribuído para acentuar as controvérsias sobre a maneira como a ciência é conduzida e, nesse sentido, este trabalho busca contribuir para o aperfeiçoamento das práticas científicas por meio de uma reflexão crítico-epistemológica sobre o papel desempenhado pelos valores no processo de construção do conhecimento científico em Contabilidade Ambiental (CA) no Brasil. O desenvolvimento do trabalho foi orientado, fundamentalmente, pela filosofia de Hugh Lacey, cujo modelo de análise da relação entre valores e atividades científicas possibilita identificar e situar o papel que os valores desempenham nas práticas científicas, sem que com isso a imparcialidade, na avaliação de teorias, fique prejudicada. Para a análise empírica foram acessados 344 trabalhos de pesquisa sobre CA publicados no Brasil entre os anos de 1998 e 2013, envolvendo teses de doutorado, dissertações de mestrado e artigos de periódicos. O exame dos discursos presentes nos trabalhos focou as estratégias de pesquisa que orientaram tais investigações. A análise dos pressupostos teóricos que orientaram as pesquisas e dos critérios de seleção de dados empíricos utilizados para testar as teorias adotadas, mostra que estratégias de pesquisa de abordagem descontextualizada são hegemônicas na condução das pesquisas em CA no Brasil. Autores dos trabalhos analisados silenciam sobre pressupostos ontológicos e epistemológicos que orientaram suas investigações, e sobre o papel que valores exercem nessa atividade. As pesquisas são conduzidas sob a crença numa realidade objetiva, cuja existência independe da consciência, dos valores e dos interesses humanos, e espelham a possibilidade de capturar e representar a realidade de uma forma objetiva, neutra e imparcial. Visando, fundamentalmente, promover a possibilidade de controlar os objetos investigados, a ênfase das pesquisas está em explicar e prever o comportamento dos fenômenos por meio da identificação de padrões de comportamento, de regularidades e de relações causais. Decorrente dos próprios objetivos instrumentais da contabilidade, a adoção quase exclusiva desse tipo de estratégia de pesquisa reflete uma subordinação das escolhas metodológicas à possibilidade de aplicação do conhecimento gerado para fins de controle, o que compromete a neutralidade das práticas científicas dessa área. Tais resultados levam à conclusão de que as práticas de pesquisa em CA no Brasil não estão comprometidas com o ideal da neutralidade científica, em razão da relação mutuamente reforçada entre as aplicações do produto da ciência e as escolhas metodológicas. A par dos avanços já obtidos na pesquisa em CA no Brasil por meio das estratégias descontextualizadas, um comprometimento efetivo com o ideal da neutralidade nas práticas científicas requer a abdicação desse monismo metodológico em favor da coexistência de uma pluralidade de estratégias de pesquisa nessa área. / The prestige and authority obtained from science have as one of their main foundations the idea that scientific representation of reality is free from influences of moral, ethical and social values of the researchers. However, this idea remains as one of the central questions of debate in philosophy of science and epistemology, and the reflection on the relationship between values and science practices is considered essential for the improvement of science. Environmental issues have contributed to the widening controversy about the way science is conducted and, in this sense, this paper aims to contribute to the improvement of scientific practices through a critical-epistemological reflection on the role of values in the process of building scientific knowledge on Environmental Accounting (EA) in Brazil. The work development was driven primarily by the philosophy of Hugh Lacey, whose model of analysis of the relationship between values and science activities helps identify and define the role that values play in scientific practices, thereby without impartiality in evaluating theories be impaired. For the empirical analysis 344 research papers published on EA in Brazil between the years 1998 and 2013, involving doctoral dissertations, master theses, and journal articles were accessed. The examination of the present discourses in the work focused research strategies that guided such investigations. The analysis of the theoretical assumptions that guided the research and the criteria for selection of empirical data used to test the theories adopted, shows that research strategies of decontextualized approach are hegemonic in conducting research in EA in Brazil. Authors of the analyzed papers are silent regarding to ontological and epistemological assumptions that guided their research, and about the role that values exert on this activity. Surveys are conducted under the belief in an objective reality which existence is independent of consciousness, values and human interests, and reflect the ability to capture and represent reality in an objective, neutral and impartial manner. Aimed primarily to promote the possibility of controlling the objects investigated, the emphasis of the research is to explain and predict the behavior of phenomena through the identification of behavioral patterns, regularities and causal relationships. Arising own instrumental goals of accounting, the almost exclusive adoption of this type of research strategy reflects a methodological subordination of the possibility of applying the knowledge generated for control purposes, which compromises the neutrality of scientific practices in this area choices. These results lead to the conclusion that research practices in EA in Brazil are not committed to the ideal of scientific neutrality, due the relationship between mutually reinforced product applications of science and methodological choices. Alongside the progress already achieved in research on EA in Brazil through decontextualized strategies, an effective commitment to the ideal of neutrality in scientific practices requires the abdication of this methodological monism in favor of the coexistence of a plurality of research strategies in this area.

O prestígio e a autoridade obtidos pela ciência têm como um de seus principais fundamentos a ideia de que a representação científica da realidade é livre de influências dos valores morais, éticos e sociais dos pesquisadores. Essa ideia, porém, permanece como uma das questões centrais do debate na filosofia da ciência e na epistemologia, e a reflexão sobre a relação que valores mantêm com práticas científicas é considerada essencial para o aperfeiçoamento da ciência. Questões ambientais têm contribuído para acentuar as controvérsias sobre a maneira como a ciência é conduzida e, nesse sentido, este trabalho busca contribuir para o aperfeiçoamento das práticas científicas por meio de uma reflexão crítico-epistemológica sobre o papel desempenhado pelos valores no processo de construção do conhecimento científico em Contabilidade Ambiental (CA) no Brasil. O desenvolvimento do trabalho foi orientado, fundamentalmente, pela filosofia de Hugh Lacey, cujo modelo de análise da relação entre valores e atividades científicas possibilita identificar e situar o papel que os valores desempenham nas práticas científicas, sem que com isso a imparcialidade, na avaliação de teorias, fique prejudicada. Para a análise empírica foram acessados 344 trabalhos de pesquisa sobre CA publicados no Brasil entre os anos de 1998 e 2013, envolvendo teses de doutorado, dissertações de mestrado e artigos de periódicos. O exame dos discursos presentes nos trabalhos focou as estratégias de pesquisa que orientaram tais investigações. A análise dos pressupostos teóricos que orientaram as pesquisas e dos critérios de seleção de dados empíricos utilizados para testar as teorias adotadas, mostra que estratégias de pesquisa de abordagem descontextualizada são hegemônicas na condução das pesquisas em CA no Brasil. Autores dos trabalhos analisados silenciam sobre pressupostos ontológicos e epistemológicos que orientaram suas investigações, e sobre o papel que valores exercem nessa atividade. As pesquisas são conduzidas sob a crença numa realidade objetiva, cuja existência independe da consciência, dos valores e dos interesses humanos, e espelham a possibilidade de capturar e representar a realidade de uma forma objetiva, neutra e imparcial. Visando, fundamentalmente, promover a possibilidade de controlar os objetos investigados, a ênfase das pesquisas está em explicar e prever o comportamento dos fenômenos por meio da identificação de padrões de comportamento, de regularidades e de relações causais. Decorrente dos próprios objetivos instrumentais da contabilidade, a adoção quase exclusiva desse tipo de estratégia de pesquisa reflete uma subordinação das escolhas metodológicas à possibilidade de aplicação do conhecimento gerado para fins de controle, o que compromete a neutralidade das práticas científicas dessa área. Tais resultados levam à conclusão de que as práticas de pesquisa em CA no Brasil não estão comprometidas com o ideal da neutralidade científica, em razão da relação mutuamente reforçada entre as aplicações do produto da ciência e as escolhas metodológicas. A par dos avanços já obtidos na pesquisa em CA no Brasil por meio das estratégias descontextualizadas, um comprometimento efetivo com o ideal da neutralidade nas práticas científicas requer a abdicação desse monismo metodológico em favor da coexistência de uma pluralidade de estratégias de pesquisa nessa área. / The prestige and authority obtained from science have as one of their main foundations the idea that scientific representation of reality is free from influences of moral, ethical and social values of the researchers. However, this idea remains as one of the central questions of debate in philosophy of science and epistemology, and the reflection on the relationship between values and science practices is considered essential for the improvement of science. Environmental issues have contributed to the widening controversy about the way science is conducted and, in this sense, this paper aims to contribute to the improvement of scientific practices through a critical-epistemological reflection on the role of values in the process of building scientific knowledge on Environmental Accounting (EA) in Brazil. The work development was driven primarily by the philosophy of Hugh Lacey, whose model of analysis of the relationship between values and science activities helps identify and define the role that values play in scientific practices, thereby without impartiality in evaluating theories be impaired. For the empirical analysis 344 research papers published on EA in Brazil between the years 1998 and 2013, involving doctoral dissertations, master theses, and journal articles were accessed. The examination of the present discourses in the work focused research strategies that guided such investigations. The analysis of the theoretical assumptions that guided the research and the criteria for selection of empirical data used to test the theories adopted, shows that research strategies of decontextualized approach are hegemonic in conducting research in EA in Brazil. Authors of the analyzed papers are silent regarding to ontological and epistemological assumptions that guided their research, and about the role that values exert on this activity. Surveys are conducted under the belief in an objective reality which existence is independent of consciousness, values and human interests, and reflect the ability to capture and represent reality in an objective, neutral and impartial manner. Aimed primarily to promote the possibility of controlling the objects investigated, the emphasis of the research is to explain and predict the behavior of phenomena through the identification of behavioral patterns, regularities and causal relationships. Arising own instrumental goals of accounting, the almost exclusive adoption of this type of research strategy reflects a methodological subordination of the possibility of applying the knowledge generated for control purposes, which compromises the neutrality of scientific practices in this area choices. These results lead to the conclusion that research practices in EA in Brazil are not committed to the ideal of scientific neutrality, due the relationship between mutually reinforced product applications of science and methodological choices. Alongside the progress already achieved in research on EA in Brazil through decontextualized strategies, an effective commitment to the ideal of neutrality in scientific practices requires the abdication of this methodological monism in favor of the coexistence of a plurality of research strategies in this area.

This thesis is situated in a moment when the theory and practice of inclusive design appears to be significantly implicated in the social and economic response to demographic changes in Western Europe by addressing the need to reconnect older people with technology. In light of claims that cognitive ageing results in an increasing disconnection from novel digital media in old age, inclusive design is apparently trapped in a discourse in which digital media products and interfaces are designed as a response to a deterministic decline in abilities. The thesis proceeds from this context to ask what intellectual moves are required within the discourses of inclusive design so that its community of theorists and practitioners can both comprehend and afford the enaction of cognitive experience in old age? Whilst influential design scholarship actively disregards reductionist cognitive explanations of human and technological relationships, it appears that inclusive design still requires an explanation of temporal changes to human cognition in later life. Whilst there is a burgeoning area of design related research dealing with this issue—an area this thesis defines as ‘cognitively inclusive design’—the underlying assumptions and claims supporting this body of research suggests its theorists and practitioners are struggling to move beyond conceptualising older people as passive consumers suffering a deterioration in key cognitive abilities. The thesis argues that, by revisiting the cognitive sciences for alternative explanations for the basis of human cognition, it is possible to relieve this problem by opening up new spaces for designers to critically reflect upon the manner in which older people interact with digital media. In taking a position that design is required to support human cognitive enactment, the thesis develops a new approach to conceptualising temporal changes in human cognition, defined as ‘senescent cognition’. From this new critical lens, the thesis provides an alternative ‘senescentechnic’ explanation of cognitive disconnections between older people and digital media that eschews reductionism and moves beyond a deterministic process of deterioration. In reassessing what ageing cognition means, new strategies for the future of inclusive design are proposed that emphasise the role of creating space for older people to actively explore, reflect upon and enact their own cognitive couplings with technology.

This research aims to contribute to knowledge about the design of interactive systems sited in public spaces. In particular, the study concerns "optional interactions" where systems invite interaction from passers-by. These systems are action-orientated ratherthan goal-oriented, are designed to encourage engagement, and offer positive and rewarding experiences through the activity of interaction. This is in contrast to systems that provide functional services that are actively sought out by people, such as ticketvending machines or cash dispensers. This thesis asserts that this kind of optimal, designed experience can be examined and understood through comparisons with approaches taken by new-media artists working in interactive, technological media. Artists have different priorities, and use different methods to those employed by Human-Computer Interaction researchers, and this study aims to further understanding of the potential of these artistic approaches for interaction designers. The setting for these optional interaction systems is any public or semi-public environment, including museums, galleries, shopping centres, foyers and urban settings. As well as understanding the public and social context of these interactions, the experiential aspects of interaction are of primary importance in this study. The work is conducted with the aim of providing practical and theoretical resources to interaction designers tasked with creating engaging interactive systems that initiate and sustain experiences that are highly regarded by the participant. The thesis presents a designframework titled the Optional Interactions Design Framework.