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Materiality and OrganizingSocial Interaction in a Technological World$
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Paul M. Leonardi, Bonnie A. Nardi, and Jannis Kallinikos

Print publication date: 2012

Print ISBN-13: 9780199664054

Published to Oxford Scholarship Online: January 2013

DOI: 10.1093/acprof:oso/9780199664054.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 27 November 2020

Materiality: What are the Consequences?

Materiality: What are the Consequences?

(p.287) 14 Materiality: What are the Consequences?
Materiality and Organizing

Brian T. Pentland

Harminder Singh

Oxford University Press

This chapter offers an approach to materiality that is grounded in pragmatism, a philosophical perspective that emphasizes context and consequences, rather than intrinsic properties. The chapter draws inspiration from the concept of materiality as it is used, in practice, by financial and information systems auditors. The argument entails a reversal of figure and ground from some perspectives on materiality because we focus on actions, rather than different kinds of artifacts or actors.

Keywords:   materiality, pragmatism, auditing, actions, information systems

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