Shared Belief System Research Articles

The Cultural Theory of (Accounting) History

Abstract In “ Culture: the Anthropologist's Account” (1999) Adam Kuper advised avoidance of the use of the word ‘culture’ at all. It has come to denote too much and has now come to mean too little. However, just as “the history of all cultures is the history of cultural borrowing” (Edward Said, 1994), the same can be said of accounting history. It is not purported that the vestiges of accounting activities and practices we can study are independent of erratic but inevitable stimuli from other jurisdictions and colonial movements. Instead, many and multiple borrowings occur, in technology, professionalization, auditing and other core areas of accounting. At the same time accounting historians document shifts in beliefs and values in different eras of accounting activities. And with it may come a focus on such ‘webs of meanings’ (Geertz) to better understand the drivers to events. From this aspect, there is a method in historical studies: the Cultural turn of history’ which asks not: How it really was? But how was it for him or her or them? This study examines the extent to which the ‘cultural turn of history’ or the Cultural Theory of History has been reflected in, and impacted on, accounting history scholarship, and then asks the question: have accounting historians adequately examined shared belief systems when we work on historical traces of accounting towards the ‘remaking of past worlds’? In order to answer this question, this study undertakes an analysis of accounting history scholarship, examining reflections of the Cultural theory of history in recent scholarship, by examining the papers offered at this conference in 2009. The study concludes with discussion, further research potential in this area, and limitations.

Language and Care: Tensions for Japanese Teachers and Foreign Students in Japanese Schools

Current Japanese schools have maintained the homogeneous discourse, based on the majority, ethnicJapanese, embedded in the national curriculum. In addition to the homogeneous discourse,Tsuneyoshi (2003) argues that Japanese schools have an educational philosophy of egalitarianism,asserting that "all children are treated the same." Egalitarianism in schools refers to working to providethe same materials for all students, teaching all at the same pace, and, frequently not offering additionalsupport for particular students (Gordon, 2006). In other words, students need to share a high level ofcommonalities, such as a common language, a shared belief system and behavioral norms, familystability, and a sense of belonging (Tsuneyoshi, 2001). Shimizu, Sakai, Shimizu, and Dotera (1999,cited in Gordon, 2006) also mention that the belief of egalitarianism makes it difficult for teachers torecognize the unique qualities and needs of each student.

Enfermería y medicinas complementarias y alternativas: justificación antropológica de su estudio

The attention and action in the process of health / disease care is a key that characterizes his role as nurse and health worker. In particular the study of health seeking behavior and observation of the strategies of patients (actors) on health and disease and its action as they or their family sick. This article is a reflection through a review of authors in other anthropological work on the articulation of cultural care in biomedical practice. Biomedicine holistic limited compression of the disease conception of the person as a whole than the sum of the component parts. Often the nurse plays in their practice a moral world of values of the society to which he belongs which is materialized in practice. To discuss the influence of culture in the health / disease / care, we must define what is meant by culture. It must take into account the relationship between subject and culture particularly in relation to the socialization of the subject. Hence the importance of the existence of a shared belief system.

Magic hat economics: counter-cultural ideals and practices of the Nordic Ting community

The author's anthropological study concerns one of today’s communities with no shared belief system, but with a clear spiritualist orientation. The Nordic Ting Community does not have any defined or committing roles, specialized distribution of tasks, entrance fee to their two annual gatherings, membership or any formal hierarchy. This exiguity of structural differentiation could well be understood to represent ‘subjective spirituality’. This thesis refers to the decline of institutional forms of religion with, instead, an increase in subjective experience in spirituality. This presentation shows that at least in the author's field of study, there hardly exists any increase in emphasis on individualism in spirituality. Instead the material indicates a relatively long continuum of a self-organized type of communality which could be understood as neither individualistic nor collectivistic. The type of agency observed in the social action of the studied network-like field is intersubjective. This article focuses on the use of the magic hat and the combination of ideals and practices characteristic to the Ting Community, which the author calls the magic hat economics. It is argued that by looking at these kinds of intermediating objects, the problem of individualization can be seen much more clearly.

SCHEFFLER AND THE COGNITIVE ENDS OF TEACHING

Abstract The Schefflerian notion that teaching intentionally tries to bring about knowledge has been spiritedly challenged by Catherine Elgin. Perhaps, in light of our enlightened understanding of the limits of our claims to knowledge in the scientific realm, knowledge emerges as too ambitious a goal for teaching to set itself. In this essay, George Pollack explores the maneuvers Israel Scheffler employs to deflect the onslaught of this challenge. Pollack addresses this issue by examining the so‐called rationality constraints on teaching championed by Scheffler. The thesis that these constraints are definitive of teaching is, the author argues, not arrived at on conceptual grounds, but draws for its support on the several strands of epistemological reasoning woven together in Scheffler’s celebrated work, Conditions of Knowledge. The notion of a dynamically engaged‐in teacher‐pupil interaction, harnessed to a mutually shared system of beliefs, is shown to take on a heightened prominence.

Knowledge Sharing in an Emerging Network of Practice:: The Role of a Knowledge Portal

This article addresses the emergence of networks of practice and the role of knowledge sharing via knowledge portals. Its focus is on factors that stimulate the successful emergence of networks of practice. Literature on knowledge management and communities of practice suggest the pre-existence of shared knowledge or a shared belief system as a condition sine qua non for the networks of practice to emerge. We challenge this assumption and argue and demonstrate that common knowledge and belief systems are rather a result of knowledge sharing rather than a pre-condition. The central question is how a knowledge portal facilitates the diffusion of knowledge among rather loosely coupled and often disconnected innovation projects. Research is carried out in the agricultural industry in The Netherlands. In this industry there is a need to change from a product-oriented to a problem-oriented innovation structure. The set up of a platform and knowledge portal around agro-logistics – crossing different product-oriented production clusters – was therefore a logical result. It gave the opportunity to analyze what the impact of a knowledge portal is in a situation where people and projects come from different organizations and do not know each other. Do they start to share knowledge and what are the conditions? With regard to the case study of the knowledge portal in the agricultural industry we conclude that a knowledge portal will have an impact on how projects are sharing knowledge and on the emergence of a network of practice. The results show that pre-conditions for the emergence of a network of practice are a sense of urgency and fragmented awareness. These results also indicate the important role of a knowledge broker. The developed knowledge portal seems to lead to overcoming structural holes and a closer cognitive distance among the projects. However, we did not find a direct effect of the knowledge portal on sharing tacit knowledge. In the initial phase of a network of practice the knowledge exchange seems to focus on general, non-project specific and explicit knowledge. There was also no direct effect of the knowledge portal on the reciprocity of knowledge exchange among the projects. However, knowledge was shared between the project level and the platform and public level. Conclusions and directions for future research are formulated.

The restructuring and reengineering of AT&T: Analysis of a public relations crisis using organizational theory

In this study, five perspectives from organizational theory were used to interpret the public relations crisis surrounding the restructuring and downsizing of AT&T in 1995–1996. Organizational legitimacy and resource dependence theories highlighted two key reasons why efforts to manage the crisis were unsuccessful: AT&T's failure to construct a shared system of beliefs that made sense of the need to downsize, and its inability to cope with the conflicting demands of key external publics. Such insights underscored the value of using organizational theory when trying to understand and respond to crisis situations.

Whitewash

Whitewash

First- and Second-Generation Measures of Sexism, Rape Myths and Related Beliefs, and Hostility Toward Women

Sexist attitudes and rape-supporting beliefs have long been linked to relationship aggression and sexual coercion. This study investigates how recent developments in the conceptualization and measurement of these variables are related to each other and how they are related to aggressive and coercive behaviors. Second-generation measures of sexism and rape-supporting beliefs were found to be related to each other and to aggressive and sexually coercive behaviors. Relationships between attitude measures appeared to be based primarily on shared belief systems, whereas relationships between attitude measures and aggressive behavior appeared to be based primarily on generalized hostility toward women.

Mirrors and Metaphors: Contemporary Narratives of the Wolf in Minnesota

This article serves as a case study of how contemporary residents of the Upper Great Lakes states debate the ethics and meanings of living with wolves. An overview of the challenges facing Minnesota wolf management is provided, and the results of a Q-methodology study are presented. The study revealed three primary factors, or shared belief systems, about wolf management in Minnesota. The idealist perspective tells a redemption story of sin and atonement, the institutional perspective endorses scientific management and rationality and the localist perspective promises justice, respect and acknowledgement for its champions. The factors are interpreted as narratives or latent myths that provide a set of tacit directions to its adherents about understanding the complexities of living among carnivores. The intricacies and unique logic of each of the three factors are discussed, and themes of consensus and disagreement are briefly highlighted.

Variation in Asthma Beliefs and Practices Among Mainland Puerto Ricans, Mexican-Americans, Mexicans, and Guatemalans

This study reports on community surveys of 160 representative Latino adults in Hartford, CT; Edinburg, TX; Guadalajara, Mexico; and in rural Guatemala. A 142-item questionnaire covered asthma beliefs and practices (e.g., causes, symptoms, and treatments). The cultural consensus model was used to analyze the agreement among respondents within each sample and to describe beliefs. Beliefs were then compared across the four samples. Analysis of the questionnaire data shows that there was overall consistency or consensus regarding beliefs and practices among individuals at each site (intraculturally) and to a lesser extent across respondents of all four different Latino cultural groups (i.e., interculturally). This pattern of response is indicative of a shared belief system among the four groups with regard to asthma. Within this shared belief system though, there is systematic variation between groups in causes, symptoms, and treatments for asthma. The most widely recognized and shared beliefs concerned causes of asthma. Notable differences were present between samples in terms of differences in beliefs about symptoms and treatments. The biomedical model is shown to be a part of the explanatory model at all sites; in addition to the biomedical model, ethnocultural beliefs such as the humoral (“hot/cold”) aspects and the importance of balance are also evident. The Connecticut Puerto Ricans had a greater degree of shared beliefs about asthma than did the other three samples (p<0.00005). It was concluded that the four Latino groups studied share an overall belief system regarding asthma, including many aspects of the biomedical model of asthma. In addition, traditional Latino ethnomedical beliefs are present, especially concerning the importance of balance in health and illness. Many beliefs and practices are site-specific, and caution should be used when using inclusive terms such as “Hispanic” or “Latino,” since there is variation as well as commonality among different ethnic groups with regard to health beliefs and practices.

Asymmetrical Social Influence in Freely Interacting Groups Discussing the Death Penalty: A Shared Representations Interpretation

Past research has shown that minorities arguing in favor of the majority opinion within a given population (i.e. the ‘Zeitgeist’) are more powerful sources of social influence than minorities arguing against the normative population opinion (i.e. Clark &amp; Maass, 1988a and b; Paicheler,1977). We studied the Zeitgeist effect within the context of freely interacting groups discussing the death penalty. In direct contrast to past research, minorities arguing against the death penalty Zeitgeist were more powerful sources of social influence than those arguing in favor of it. Analyses of conversation content and thought-listing data suggest that minorities arguing against the death penalty may have been more influential because they were appealing to a superordinate shared belief system within their respective groups.

Agency and the theory of quantum vacuum interaction1

Laszlo's theory of quantum vacuum interaction describes the evolution of all order in the universe as a result of the interaction between the holofield, a subquantum field of potential energy, and the multi‐level hierarchy of matter and living systems. A review of the scheme reveals two problems which question its application to psycho‐social interaction. One is the use of classical holography (image processing), which is inherently deterministic. The second is Laszlo's view of the brain as a passive processor of information. Both preclude human agency in the generation of psycho‐social organization. An alternative approach is developed here that aims to solve both of these problems. First, I draw on Piaget's work to show how thought and reason, and thus agency, is produced by the logic of cooperative interaction. And second, I use both classical holography and quantum holography (information processing) to develop a nondeterminist account of communication in social collectives. The principles of classical holography are used to describe how purposeful action is imaged and processed; and the principles of quantum holography are used to describe how a stable order of endogenous organization is generated by the processing of information about the interactions among members. By describing how the collective's normative order (the system of shared values, beliefs, and norms) operates to effect the construction and regulation of the collective's communicative structure, I show how indeterminacy is introduced and, hence, the potential for an active human agent in social life.

The Cultural Context of Mental Health Nursing

Culture includes the values, norms, and behaviors of a group. This article broadens the view of culture from that of a group of persons with common race or ethnicity and a shared belief system to include the clinical specialty of psychiatric-mental health nursing. Through a review of the American Nurses Association's (ANA, 1994), document A Statement on Psychiatric–Mental Health Clinical Nursing Practice and Standards of Psychiatric—Mental Health Clinical Practice, the values espoused by the leaders in the field are illuminated and compared with societal values reported in the literature. The implications of these values for nursing practice, education, and research are discussed.

A Rational Choice Perspective on the Role of Ideas: Shared Belief Systems and State Sovereignty in International Cooperation

A Rational Choice Perspective on the Role of Ideas: Shared Belief Systems and State Sovereignty in International Cooperation

The construction of patienthood in medical advertising.

The purpose of this study was to investigate the dominant symbolic elements, themes, and discourses used in drug advertisements published in a weekly magazine directed toward physicians. The discussion is concerned with both the visual signs and textual format of the advertisements, analyzing their attempts to create images around the drugs that appeal to the medical readership of the magazine. With the premise that the producers of the advertisements drew upon shared knowledge and belief systems of their medical audience to create a meaningful image for the drugs, the focus of the article is upon the portrayal of patients in the advertisements, with particular interest in gendered representations. The author argues that the way in which patients are portrayed visually and verbally in such advertisements is revealing of the ideological dimension of the doctor-patient relationship within the biomedical system of healing, including notions of the mechanical man and the vulnerable woman as archetypal patients.

Dimensions of family rituals across two generations: relation to adolescent identity.

Family rituals are considered part of a generational process that fosters a sense of identity for individual members and is reflective of the family's shared belief system. The symbolic significance attached to family rituals is considered central to the force of family rituals. Three questions were addressed in the study: (1) Are the dimensions of family rituals viewed similarly across generations?; (2) Is level of ritualization related to adolescent identity?; (3) If there is disagreement about the relative level of ritualization in a family, is there a negative relation to adolescent identity? A total of 77 families with an adolescent member completed the Family Ritual Questionnaire, and the adolescents completed a measure of self-esteem. Results of a factor analysis demonstrated shared representation of family rituals across two generations, with one factor loading on the symbolic qualities of family rituals and the second factor loading on the routine aspects of family rituals. Positive relations were found between adolescent identity and the family's report of symbolic significance and affect associated with family rituals. A negative relation was found between mother-adolescent disagreement about family rituals and adolescent feelings of belonging. Distinguishing between meaning and routine aspects of family rituals is discussed as well as clinical implications.

EXPLORING THE NEED FOR A SHARED COGNITIVE MAP

ABSTRACTThis article reports on an experiment that was undertaken to elicit the shared perceptions of a group of individuals in relation to a particular organizational domain. These shared perceptions were termed collective beliefs, and were to be modelled in the form of a causal cognitive map. An initial conceptual framework was presented in which it was posited that groups of individuals who work closely together share a set of common beliefs which enable them to function successfully as a group. These shared beliefs are an integral part of the group's cultural identity. Collective beliefs were defined as those beliefs which are a function of the group, encompassing more than those beliefs that are shared by the individuals within the group.Following the experiment it was proposed that it is not necessary for members of a group to have a complete set of shared beliefs in order to function as a decision‐making group. In the new model, collective cognitions are described as merely transitory phenomena, changing in response to circumstances. The reforming of such phenomena over time results in the formation of shared belief systems. This framework was supported by the literature.

Connecting Diversification to Performance: A Sociocognitive Approach

This article develops a sociocognitive model of diversification that grounds the role of top managers' belief systems in the cognitive and behavioral attributes of corporate strategy. Its approach addresses several important questions: (a) How do top managers' belief systems reflect the ways in which they interpret their firms' business environments? (b) In what sense can we talk about the shared interpretations of the individuals that manage a diversified portfolio of businesses? (c) How do the characteristics of shared belief systems reflect the ability of the corporate management team to learn? (d) What specific predictions and prescriptions emerge from a sociocognitive theory of diversification?

The linkage that worked: the Catholic University of America/Carroll Manor Teaching Nursing Home Program.

The TNH at the CUA/CM site included a group of people who agreed to direct their mutual commitment to common goals; they operated within a shared belief system, agreed to model a liaison that would result in quality care for the elderly, and hoped to create interest in gerontological nursing by increasing the number of prepared gerontological nursing specialists. Four areas of clinical knowledge enabled the success of this project: practice, education, administration, and research. The elements of this one situation can be translated into criteria that guide the establishment and maintenance of a TNH, namely: Two critical ingredients: a nursing home and a school of nursing with an undergraduate and a graduate nursing program; A formal agreement that specifies; a shared mission statement; responsibilities in the school and in the nursing home for practice, education, administration, research, and consultation; Clearly defined roles for the nursing faculty in the nursing home, and for the professional nursing staff in the school of nursing; Opportunity for faculty and agency input into respective institutions at all levels, including the highest policy making level; and A steering committee with representation from the school of nursing and the nursing home that guides the functions of the teaching nursing home activities; Depending upon the circumstances, the environment, and the people, other persons may or may not be able to replicate this model. Whether or not replication is possible, there may be some aspects of this experience that will suggest positive avenues to explore with the hope of establishing collaboration linkages, between nursing education and nursing service.