The performativity of accounting: advancing a Posthumanist understanding

Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

CRITICAL DISCOURSE ANALYSIS OF THE NEWS OF COVID-19 CORPSE SNATCHING PATIENT IN THE I-NEWS

The diction used in the news of corpse snatching of COVID-19 varies and has caused the public to panic. This study aims to show the structure of the media language used in The News of Corpse Snatching of COVID-19 patients in Pasuruan and the factors that caused the hundreds of people attempting to take the deceased's body forcefully. The primary data are the news of corpse snathing of COVID-19 patients in Pasuruan, uploaded on YouTube and the online news media i-News, and comments from netizens in the comments column. In addition, informant interviews were conducted to show the factors causing Corpse Snatching. Critical discourse analysis (CDA) is used for content analysis by describing three dimensions: text, discursive practice, and social practice. It was concluded that the media language used in the news text of the corpse Snatching in Pasuruan tends to use vocabulary that shows negative rather than positive actions. Moreover, the media emphasizes negative actions more than describing solution actions to become government policy steps. Based on informants and studies of the third dimension, hundreds of people who conducted the Corpse Snatching were caused because people hardly accept COVID-19 protocols since they hold Kejawen Islamic funeral traditions.

Lexical Quantors: From Term to Discursive Practice

The paper looks into the emergence of terms and neologisms related to COVID-19 outbreak, which are treated as lexical quantors (LQs). A LQ, as a linguistic nominative unit, reflects the amount of language knowledge (LK) represented in a certain segment of language worldview (LWV). It is represented by a word or a phrase, which constitutes some quantum of information to designate a certain segment of LWV. It has a systemic character and is reflected in the semantics of a linguistic unit. This research is aimed at exploring COVID-19 lexical quantors both in terminological and general vocabulary aspects and it defines the major language concepts for special purposes (LSP). It is characterized by the word formation means expressing all types of LK with the prevalence of a denotative special meaning. General COVID-19 lexical units employ all word formation means to render both denotative and connotative components of LQs meanings revealing also social, cultural, and axiological aspects of LK. The boundary between COVID-19 terminology and general lexical units is quite blurred when the transition from one layer of vocabulary to another is observed. Word formation is viewed as the process of constructing LQs in terms of aggregated, condensed and modified knowledge means. In conclusion, the informative potential realization of LQ is manifested in various discursive practices, namely: media, politics, and public service announcements (PSA) that embrace both linguistic and socio-cultural characteristics of communication.

Critical rhetoric and Critical Discourse Analysis in a critical pandemic world

This paper introduces the potentials of crossing critical rhetoric and Critical Discourse Analysis in analyzing public discourse concerning one of the “corona topics”, namely institutional communication about the Oxford-AstraZeneca vaccine. The application of two complementary theoretical frameworks reveals discourse negotiation and naturalization of power and ideology in a persuasive discursive practice of issuing successive contradictory messages regarding the vaccine’s safety.

Discursive Practice in Online Learning by Using Zoom Meeting on COVID-19

Since November 2019 COVID-19 virus spread, all activity chance totals especially in Education. Especially in Indonesia applied online learning, the famous application use is Zoom Meeting. I’m as researcher interested analyze how interaction and communication teacher and student in Zoom application, then want find out how Zoom application in learning media present the discursive practice especially between teacher and student, last how student and teacher construct discursive practice use Zoom application. This research aims to find out how discursive practice present in full online class, especially in English class by using Zoom application. This descriptive qualitative study used interview and observation methodology. Twenty six students from English Language Education Study Program, Magister Program of UNP academic year 2021 participated in this study. Based on observed conducted by researcher in class A and B that use Zoom platform in full online learning toward discursive practice. Researcher found discursive practice can present in the class, although in virtual class. Discursive practice in online class by using Zoom application beyond expectation lecturer and student communicate and interaction well with menu that provide by zoom. It can conclude by researcher that the discursive practice can present although in virtual class.

Speaking of business ethics: Bourdieu and market morality as a discursive practice

While communication of business ethics has increased in importance, it is often understood as being more of immaterial than material value. However, recent studies have demonstrated that language and communication can have important social consequences, changing institutional logics and daily practices in economic fields. This conceptual paper explores how sociologist Pierre Bourdieu’s theory of practice can help us understand how market morality as a discursive practice for value formation is subject not only to linguistic exchange but also market positioning and economic value. The paper offers an inter-disciplinary view of business ethics in combination with socio-linguistics, contributing with propositions for how moral language serves as a currency for business ethics, providing implications for future studies of business ethics as a socio-economic practice.

Digital activism and collective mourning by Chinese netizens during COVID-19

This study examines the discursive practice of mourning and commenting by netizens on the final social media post made by Dr Li Wenliang, regarding it as a form of political participation and competitive discursive politics enacted in cyberspace. Discourse theory is applied to conduct discourse analysis on 4000 comments. We identified two strategies that netizens used to establish an alternative space for discourse. The first involved hidden protests expressed through multi-semantic mourning, avoiding suppression by indirectly challenging official authorities. Second, through engagement with microblogs, netizens applied personalized narratives to form a collective memory and a counter-memory space that departed from the official normative narrative. Discursive activities enacted by netizens stimulated the political agenda of resilient adjustment on the part of the authorities, leading the government to accept and incorporate public demands into policies through strategic rectification. These findings help to better understand the significant power of disorganized connective action that is reliant on affective citizens and the further development of regime resilience on the part of the Chinese political system in response to digital activities.

Mental Map of Hryhoriy Galagan: Territorial and Ethnonational Structuring in Ukrainian Nobleman’s World View (mid-1830s — mid-1860s)

The article examines the spatial structures and related images of ethno-national communities in the world view of Hryhoriy Pavlovych Galagan (1819–1888), a representative of the Ukrainian local nobility and a prominent public figure. The research methodology includes the achievements of modern humanitarian geography, first of all the method of mental mapping, which allows to study the spatial structures in the world view of the individual, taking into account his socio-cultural environment. The research is based on ego-documents — diaries and correspondence from the Galagan family archive. Special attention is paid to toponymes and ethnonymes in these texts. It is shown that the spatial representations of Hryhoriy Galagan were a complex system that developed under the influence of the socio-cultural sphere in which he lived. Thus, humanitarian geography is represented as a discursive practice due to social and political interests. The article deals, in particular, with such spatial constructs as “Little Russia”, “Ukraine”, “Russia”, “Rus”, “Europe”, as well as related communities — “Little Russia people”, “Russian people”, “Europeans”. Galagan’s spatial and ethno-national ideas are shown as a very dynamic system that was constantly changing under the influence of socio-political and ideological movements, such as the Polish uprisings of 1830–1831 and 1863–1864, the rise of Slavophilia and Ukrainophilia. Attention is paid to the importance of travel for the development of the system of spatial and ethno-national structures. In addition, the conditionality of this system with ideas about history is proved. The issues raised in this article will contribute to further in-depth research in cultural anthropology, as well as be useful to historians working in the biographical genre.

Trialogue Meetings: Engaging Citizens and Fostering Communities of Wellbeing Through Collective Dialogue

Community-based participatory approaches are widely recognized as valuable methods for improving mental health and well-being by enabling a greater sense of liberty among participants, through the development of equitable policies and practices, which accommodate a range of diverse perspectives. One such approach, “Trialogue Meetings,” has been found to encourage disclosure and dialogue surrounding mental health, facilitate the growth and development of communities in relation to people’s experience of mental health difficulties, service provider and community response. Emerging in the 1990s because of perceived and felt inequitable relations between people with lived experience of mental health difficulties, family members of people with mental health difficulties and professionals providing mental health service provision. This approach has been shown to successfully reduce stigma and discrimination and improve relations between stakeholders in community and mental health care settings. Trialogue Meetings incorporate Open Dialogue methods to allow multiple stakeholder groups to participate in conversations around a given topic and enable the creation of a common language and mutual understanding. Trialogue Meetings have added benefits of allowing individuals to express themselves better, gain a sense of relationality and community with others and address predetermined power hierarchies with prescribed responses to people’s experiences. In this perspective, we present an outline for Trialogue Meetings as a medium for enhancing wellbeing, providing a transformative empowering process for deliberate discursive practice and engaging citizens through sustained collective dialogue.

Care as technology for exclusion

In this article, we explore and problematise admission tests to specialist music teacher education in Sweden from a governing perspective, where higher music education is considered a discursive practice. It illustrates how power operates in legitimating the tests. The study uses stimulated recall in jury members’ talk about assessing applicants for music teacher education programmes, and uses Foucault’s concept of governmentality to reveal entrance tests as something regarded as generally good for all. This operating discourse is built on governmental rationality and processes that make it possible to reach conclusions about the applicants’ personalities and prospects for learning and developing in the future. Through care as technology of power, failing applicants are excluded from becoming music teachers and at the same time they are rescued from struggling in the future. The results are discussed in relation to issues of democratic music education, ethics and requirements for widened access to higher music education.