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
Changing the Reference for Accounting
an accounting perspective
A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of universities. This question is addressed from a financial-management perspective, drawing on Max Weber's discussion of the effects of accounting in business, governmental and not-for-profit organisations. 1 His approach is applied to three ideal-typical universities, focussing on differences in legal terms of reference and sources of funding. The article argues that the proposed reforms of public-sector accounting will make it difficult (if not impossible) to ascertain whether the publicbenefit aims of not-for-profit universities have been achieved. In addition, once installed, the business systems of accounting will encourage pecuniary rationality at the expense of the traditional value rationalities that ought to govern resource allocation in public-benefit organisations. The interaction between these effects introduces new risks, including the possibility that the controllers of universities may fail in their fiduciary obligations by wasting scarce resources on projects that, according to financial measures, appear profitable while neglecting those that have important public benefit and educational merit.
Early Ethnographic Accounts of the Balkan Man-Woman
Aleksandra Djajić Horváth
This article looks into the representations of the figure of the Balkan man-woman in missionary and travel accounts from the turn of the twentieth century. I read these early proto-ethnographic texts, both written and visual, dialogically – as points of intersection between observers and the observed, with the aim of addressing the question of how professional transgressors – travellers and missionaries – perceived and culturally ‘translated’ female gender-transgressors who were enjoying the role and status of social men in northern Albanian and Montenegrin societies, and whose gender identity was heavily based on their daily performance of male chores and on the possession of male privileges, such as smoking, socialising with men and wearing arms.
A lucky coincidence made the event ‘Occupy Gezi Parki: Eyewtiness Accounts’ possible: the return to Canterbury of Adem, student of Sociology, after two weeks of protests in Istanbul. Adem kindly agreed to give a personal account of his experience as a protester in Gezi Parki.
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.
Olusegun Steven Samuel and Ademola Kazeem Fayemi
, 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 serious
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.
Accounts of Genocide in Travel Writing
The massacre sites of Rwanda have become, like Auschwitz or Ground Zero, forms of museums preserved in remembrance. In 1995, Philip Gourevitch traveled to Rwanda to see them, explaining that he wanted to gain some understanding of the recent atrocities. Gourevitch forces himself to look because this enables him to present a detailed journalistic account but, more uncomfortably, he is satisfying his own curiosity, as tourists do. Dervla Murphy's Visiting Rwanda (1998) is a similarly intense account of time spent with NGOs, visiting survivors, and hearing excruciating accounts of the genocide. Such graphic accounts of time spent in a war zone raise issues concerning curiosity about death and sites of atrocity. The writers must address the issue of the extent of their own curiosity and also demonstrate that they have a reason to publish such sensitive matter. Gourevitch and Murphy, therefore, must be aware of a difficult paradox in their work: the intensity of events represented in their narratives makes their accounts more pressing but, as a result, they may be said to profit from the conflict.
James Henry Dorugu's Nineteenth-Century European Travel Account
This article focuses on the little known travel account: The Life and Travels of Dorugu recorded by James Henry Dorugu in the 1850s. Dorugu was a freed slave, who traveled from Africa to Europe with the German explorer Heinrich Barth in 1855. Dorugu's story is a precious and rare eyewitness account of a nineteenth-century African visitor to London, Hamburg, and Berlin. Most travel writing of the period was done by Western travelers who observed the cultures they visited from a eurocentric perspective. In Dorugu's account, the observed becomes the observer. The stories told by the African guides are indispensable to our contemporary understanding of historical expeditions. Although marginalized at the fringes of official histories, Dorugu played a pivotal role as an informed mediator among European explorers, missionaries, and Africans.
Eurotopia as Manifesto
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.