Table 1 Core concepts from Schatzki's... | Emerald Publishing

Table 1

Core concepts from Schatzki's theorisation and their application to <IR>

Concept	Conceptual focus	Application to <IR>
Rules	Explicit principles, formulations, or instructions that guide actions, though not deterministically	Explores how formal guidance (e.g. the <IRF>) and organisational norms shape but do not prescribe <IR> practices
Practical understanding	Knowing how to perform a practice, identify its components and respond appropriately in unfolding situations	Examines how practitioners draw on both formal guidelines and experiential knowledge to prepare reports, adjust disclosures and respond to organisation-specific demands
Teleoaffective structure	Normative goals, projects, tasks and the emotions or moods associated with them	Illuminates tensions between different reporting purposes (e.g. accountability vs. value creation) and the emotional or motivational aspects of <IR> implementation
General understanding	A broader, often implicit grasp of how to act across multiple practices within a domain	Provides background assumptions (e.g. profitability, managerial accountability) that shape how <IR> is interpreted and made sense of across the organisation

Concept	Conceptual focus	Application to <IR>
Rules	Explicit principles, formulations, or instructions that guide actions, though not deterministically	Explores how formal guidance (e.g. the <IRF>) and organisational norms shape but do not prescribe <IR> practices
Practical understanding	Knowing how to perform a practice, identify its components and respond appropriately in unfolding situations	Examines how practitioners draw on both formal guidelines and experiential knowledge to prepare reports, adjust disclosures and respond to organisation-specific demands
Teleoaffective structure	Normative goals, projects, tasks and the emotions or moods associated with them	Illuminates tensions between different reporting purposes (e.g. accountability vs. value creation) and the emotional or motivational aspects of <IR> implementation
General understanding	A broader, often implicit grasp of how to act across multiple practices within a domain	Provides background assumptions (e.g. profitability, managerial accountability) that shape how <IR> is interpreted and made sense of across the organisation

Source(s): Authors’ own work