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The Limits to Cheating History

Changing the Reference for Accounting

Peter Herrmann

Accounting, as an independent discipline and even with its division into subdisciplines, is characterized by what we can call secular disease: the segmentation of the subject as it is in general characterizing academic and professional developments

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On Anticipatory Accounts

Adjudicating Moral Being and Becoming in the Los Angeles Mental Health Court

Abigail Jane Mack

, accounting yet to be done. As Benton takes account of the ‘very jarring’ effects of an unexpected death – a suicide – his narrative not only demonstrates the critical, emotional function anticipation plays in the process of making courtroom decisions, but

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Florian Berding and Ilka Lau

Epistemic beliefs are individuals’ beliefs about knowledge and knowing. Research assumes that epistemic messages embedded in learning materials shape learners’ beliefs. In order to provide information about these epistemic messages, this article analyzes 4,169 accounting exercises and 1,265 marketing exercises found in training textbooks for retailers, wholesalers, bank assistants, and industrial business management assistants. A latent class analysis identifies four types of exercises. The findings indicate that most epistemic messages emphasize knowledge that consists of stable, interconnected elements that are not useful for professional situations. Knowledge is transmitted by an authority and does not need to be justified. This article provides ideas on the basis of which exercises in textbooks may be revised.

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A Durkheimian Account of Globalization

The Construction of Global Moral Culture

David Inglis

What might Durkheim's writings teach us today about the nature of globalization processes and a globalized world condition? This paper contends that Durkheim has a great deal of relevance for social scientific understandings of contemporary globalization. His distinctive contribution involved understanding the genesis and nature of a world-level moral culture. This vision entailed a significant sociological recasting of Kant's cosmopolitan political philosophy. The paper reconstructs Durkheim's account of world moral culture from writings that stretch throughout his career. For each of the major texts considered, the paper points out some of the important intellectual antecedents that Durkheim may have drawn upon, or which have notable resonances with what he was endeavouring to achieve. The overall argument is that the Durkheimian vision of globalization stands as a major corrective to radical critiques of globalization which reduce it to being a simple product of capitalism and imperialism. The moral dimensions of globalization have to be considered as much as these factors, which the paper takes to be Durkheim's major lesson for globalization studies today.

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Olusegun Steven Samuel and Ademola Kazeem Fayemi

. First, the capability criterion underlying MR not only is exogenous to African thought, but it also undermines the theoretical viability of MR; and second, (2) MR cannot account for the moral standing of species populations. 2 Both objections have

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Alex Drace-Francis

If you get off the train at Bucharest's Gara de Nord and walk out of the front entrance, you will see (across the busy traffic) a park, flanked on the righthand side by Dinicu Golescu Boulevard. Some distance down this road there is a statue of Dinicu Golescu. Dinicu owned most of the land on which both the park and the boulevard are situated. Perhaps more importantly, in 1826 (or was it 1827?), he did something none of his fellow countrymen had ever done before: he published an account of his travels.

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Accounting for Loss in Fish Stocks

A Word on Life as Biological Asset

Jennifer E. Telesca

; Roberts 2007 ), culminating in an exterminatory scale and rate by the twentieth and twenty-first centuries ( Bavington 2010 ; Telesca 2015 ). I link the craft dimension of ordinary accounting practices—double-entry bookkeeping, mathematical modeling

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Joel W. Krueger

In this essay, I argue that Sartre's notion of pre-reflective consciousness can be summoned to offer a general challenge to contemporary functionalist accounts of mind, broadly construed. In virtue of the challenge Sartre offers these contemporary functionalist accounts and the richness of his phenomenological analysis, I conclude that his voice needs to be included in ongoing debates over the nature of consciousness. First, I look at some of the basic claims motivating functionalist accounts of mind. Next, I look at Sartre's notion of pre-reflective consciousness and discuss how this notion challenges functionalist accounts of mentality. I conclude by suggesting that Sartre's rendering of pre-reflective consciousness remains overly cognitivist. I show how this notion can be deepened to include the sensory-motor capacities of the situated body—resulting in a pre-reflective bodily self-awareness—and how this deepened formulation offers a further challenge to functionalist accounts of mind.

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Steve Martinot

At the center of his ontological treatise, Being and Nothingness, in a section titled "The Look," Sartre creates a small narrative moment of dubious virtue in which he is able to resolve one of the truly vexing problems of phenomenology up to his time. It is the problem of the Other. How is it that one can apprehend the Other as subject? Previously, philosophy had sought to understand the other through reflection or attribution (and Sartre deals in particular with the Hegelian and Heideggerian accounts). But to regard the other as a reflection of oneself ends in an obvious solipsism: all others would be only reflections of oneself. To define the other as a subject simply because one saw a person standing there reduces subjectivity irretrievably to object status. And to attribute subjectivity to the other as an extension of experience with oneself as a subject renders one a source of mere doctrine through which to see others. Yet to proclaim the other to be unknowable as a subject leaves no basis upon which to speak about personal and social relations. I will argue that because Sartre's account of the look, his vision of the interpersonal as a subject-object relation, is couched within the realm of the visible, it takes the form of conflict. It will be my contention that being-for-others takes on a different character when articulated in terms of the spoken or "audible." And this difference will have certain socio-political ramifications.

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Anna Horolets

Travel is one of the important modes of identity construction. It is influenced by individual choices as well as by macro-contexts of institutional practices and changes. Based on the study of the accounts of young middle-class Polish travellers to the former Soviet Union countries, this article attempts to demonstrate the ways in which macro-processes of systemic transformation and European integration affect the identity-building processes. After offering a discussion of the cultural meanings of emphasising the uniqueness of their experience and difference from 'mainstream tourists' by the travellers, the article turns to the interpretation of the role of the encounter with local dwellers as an important identity-formation related experience. The analysis of the acceptance or rejection of food from local dwellers demonstrates the ambiguous attitude of travellers to the local dwellers and attempts to place this ambiguity in the macro-context.