This article is the result of a mutual interest in the radical philosophical dialogue discussed by Martin Buber. The radical dialogue is rooted in western European values of humanism, values that are challenged because they exclude women, people with disabilities, non-western, indigenous people and sexual minorities. With our basis in radical dialogue we are discussing flaws within the very concept of dialogue, how dialogue is challenged in encounters between people with severe disabilities and their helpers, and we are proposing a (...) new interpretation of dialogue in a posthuman area. To illuminate what might be at stake in relations where power is clearly imbalanced we use Pierre Bourdieus theory of the gift when asking ourselves: “How can we understand dialogue when there apparently is one dominant giver and one receiver unable to return the gift?” Discussing this question, we draw on Rosi Braidotti and her Posthuman Critical Theory to see if we can find new grounds to build dialogue on. (shrink)

Die Buchreihe Konzepte der Sprach- und Literaturwissenschaft gibt Aufschluss ber Prinzipien, Probleme und Verfahrensweisen philologischer Forschung im weitesten Sinne und dient einer Bestimmung des Standorts der Linguistik und Literaturwissenschaft. Die Reihe bergreift Einzelsprachen und Einzelliteraturen. Sie stellt sich in den Dienst der Reflexion und Grundlegung einer allgemeinen Sprach- und Literaturwissenschaft. Die B nde sind zum Teil informierende Einf hrungen, zum Teil wissenschaftliche Diskussionsbeitr ge.

In this article, the authors investigate the applicability and usefulness of three alternative perspectives on corporate issues management: issue life cycle theory, legitimacy theory, and stakeholder theory. Each perspective makes certain as- sumptions about the nature of issues management activities and certain general predictions about corporate social responsiveness. The authors test the relative applicability of the three theories through a case study of the issues management activities of four large forestry companies in Finland and Canada. The authors conclude that all (...) three perspectives have value but differ in the level of analysis and time frame to which they apply. (shrink)

This paper discusses and provides a tentative model of a firm for purposes of accounting. The paper first presents the neo-classical capital circulation model of the firm—a model that has been an integral part of Finnish business economics and accounting education for at least half a century. During the same period the stakeholder model has become an alternative model of the firm in Scandinavia. These models have represented two alternatives to define the firm in education. In this paper we try (...) to combine these two models to provide a more comprehensive picture of the firm, especially from the accounting education perspective. An earlier version of this model was presented in 1995 in a book edited by Juha Näsi. Stakeholders with business transactions were seen to be crucial to firms and were categorized as primary in the 1995 model. In addition to stakeholders, a number of stakeholder issues were illustrated in the stakeholder model serving accounting as an educational framework. In this paper the earlier model has been updated, taking into account the current globalization and other developments in the business world. (shrink)

Firm–employee relationships are dependent on the wider societal context and on the role business plays in society. Changes in institutional arrangements in society affect the perceived responsibilities of firms to their personnel. In this study, we examine mass media discussions about firm–employee relationships from a social responsibility perspective via a longitudinal study in Romanian society. Our analysis indicates how the expected responsibilities of firms towards employees have altered with the changing role of firms in society since the early 1990s. These (...) transformations correspond to the ideological developments, from communist to market-based thinking, which have taken place in post-communist Eastern Europe. More specifically, our study shows how the diminishing expectations of corporate social responsibility (CSR) are linked in mass media to increasingly important talk of human resource management (HRM). HRM is a modern business approach believed to address personnel needs and organisational objectives simultaneously. The congruency of goals in HRM may mistakenly lead to the conclusion that organisations are inherently responsible toward their personnel. We argue that this may not necessarily be the case. HRM, matching well the new free-market ideology in post-communist Eastern Europe, was eagerly embraced in that it defined firm–personnel relationships. In this study, we question whether this was an adequate theoretical perspective for Romanian firms to adopt as it lacks sufficient ethical grounding. We also call for a higher awareness concerning the role of mass media in the management literature, since its current role in constructing the ‘rightness’ and ‘wrongness’ in firm–personnel relationships is hardly considered. (shrink)

Artikkelen drøfter i hvilken grad den norske loven om assistert befruktning for lesbiske par vektlegger forskningsbasert kunnskap om barnas oppvekstvilkår. En kunnskapsteoretisk diskusjon om forholdet mellom forskning og politikk er sentral i denne drøftingen. Artikkelens empiriske grunnlag er i hovedsak dokumenter om lovprosessen, resultater fra forskningsfeltet generelt og tilsva­rende lovprosess i Sverige. Dessuten drøftes kritikken rettet mot forskningsfel­tet. Artikkelen viser at forskningsbasert kunnskap er gitt så lav prioritet i det norske lovarbeidet at det har skapt tvil om kunnskapsstatus på området. (...) Sam­tidig synliggjør artikkelen at det foreligger mer forskning på aktuelle forsk­ningsfelt, som samlet sett går i favør av assistert befruktning for lesbiske par. (shrink)

Today, avatars often represent users in digital worlds such as in video games or workplace applications. Avatars embody the user and perform their actions in these artificial environments. As a result, users sometimes develop the feeling that their self merges with their avatar. The user realizes that they are the avatar, but the avatar is also the user—meaning that avatar’s appearance, character, and actions also affect their self. In the present paper, we first introduce the event-coding approach of the self (...) and then argue based on the reviewed literature on human-avatar interaction that a self-controlled avatar can lead to avatar-self merging: the user sets their own goals in the virtual environment, plans and executes the avatar’s actions, and compares the predicted with the actual motion outcomes of the avatar. This makes the user feel body ownership and agency over the avatar’s action. Following the event-coding account, avatar-self merging should not be seen as an all-or-nothing process, but rather as a continuous process to which various factors contribute, including successfully taking the perspective of the avatar. Against this background, we discuss affective, cognitive, and visuo-spatial perspective taking of the avatar. As evidence for avatar-self merging, we present findings showing that when users take the avatar’s perspective, they can show spontaneous behavioral tendencies that run counter to their own. (shrink)

This paper focuses on corporate social responsibilities to employees, one key stakeholder for each firm. In particular, the views and attitudes of managers and entrepreneurs with respect to various social aspects related to their employees are investigated. The context of this research, Romania, a postcommunist country in Eastern Europe, allows us to look for dissimilarities between the talk of local firms and MNCs or foreign-based companies. The analysis is based on qualitative research and adopts an interpretative approach.The articles of the (...) weekly Romanian Capital magazine are investigated from an eight-year longitudinal perspective. (shrink)

This paper looks at the current state-of-the-art and at potential changes in CSR thinking in a developing country: Romania. It seeks to understand what kind oftransformations are emerging in this field and what are the reasons behind them. The analysis is interpretative, using discourse analysis and focuses on the articles of the weekly Romanian business publication Capital. The results indicate that the local business environment features the characteristics of wild capitalism, largely contradicting the idea of responsibility. However, foreign actors have (...) recently entered the local environment, acting as travelling vehicles of Western ideas and inducing positive developments in business social behaviour. This study upholds that emerging trends in the business social thinking in Romania are not an outcome of local societal expectations but, rather, are brought from abroad and sold to the local community. (shrink)

The purpose of this paper is to investigate the changes in managers’ moral attitudes, stakeholder orientation and economic interests from 1994 to 2004. Dataare presented concerning 8-10 stakeholder groups and 50-58 moral issues.

Originating in the Anglo-American management literature, stakeholder thinking embraces a set of common reasoning and rests on a range of assumptions that pay little attention to the institutional variations across countries and regions with different economic systems. Our aim in this article is to contribute to the stakeholder literature by discussing the significance and implications of this institutional diversity for the stakeholder model.

The study provides insights on why large Finnish municipalities are engaging in sustainability reporting. The dataset consists of the sustainability disclosures of five large Finnish cities and of a set of interviews conducted with the personnel responsible for composing the sustainability reports in these cities. Preliminary findings suggest that this rising practice is again an example of a fad, arising as the public sector organizations mimic the corporate sector without anyone really pondering whether the municipalities and the public sector as (...) a whole truly need a similar practice the corporations have. We maintain that there are better ways to use a municipality’s scarce resources than imitating the corporate sustainability reporting practices through producing a sustainability report, the main task of which seems to be to exist. (shrink)

The COVID-19 pandemic is global and affects all countries in the world. The difference in the financial impact assessment of its outbreak concerns, inter alia, the state of preparation of the public sector in the previous period. The article assumes that countries which coordinated the structure of sovereign assets and liabilities before 2020 were less exposed to the negative effects of financial risks resulting from the COVID-19 pandemic. The study uses data and methodology of the International Monetary Fund and the (...) authors’ measures dedicated to the public sector to assess the sovereign asset and liability management (SALM). As part of the results, the negative value of net worth and the national net welfare index for the studied countries, including Poland in the period before the pandemic crisis, were indicated. In addition, the level of the loans mismatch on the public balance sheet and the scale of the increase in financial risk in the first year of COVID-19 are presented. Conclusions of research make it possible to assess the impact of COVID-19 on Sovereign Asset and Liability Management. (shrink)