The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present

2019 ◽  
Vol 24 (3) ◽  
pp. 464-488 ◽  
Author(s):  
Alberto Quagli ◽  
Francesco Avallone ◽  
Paola Ramassa ◽  
Elisa Roncagliolo
Keyword(s):  
Collective Identity ◽  
Social Order ◽  
Historical Analysis ◽  
Professional Associations ◽  
Standard Setting ◽  
Civil Code ◽  
Accounting Regulation

This article provides a historical analysis of the role of the accounting academia in influencing Italian accounting regulation from the 1942 Civil Code to the present. It builds on the theory of social order to investigate the evolution of accounting regulation in accordance with the rise, dominance, and decline of the sources of social order and finds that academia has progressively lost its influence. The declining role of academia is interpreted in light of its inability to evolve from a vibrant community to a more structured association, which contributed to the lack of a unified position and of a formally acknowledged representation in the Italian standard setter. The progressive exclusion of academics also parallels the growing role of professional associations in the increasingly structured governance of standard setting. Moreover, this work highlights a progressive fading of the typical features of community and the collective identity originally characterizing Italian accounting academia.

Gift and Sacrifice

2017 ◽  
Author(s):  
Christoph Auffarth
Keyword(s):  
Twentieth Century ◽  
Social Order ◽  
General Framework ◽  
Social Roles ◽  
Historical Analysis ◽  
Gift Exchange ◽  
Gift Economy ◽  
Sacrificial Ritual ◽  
Exchange Relations

This chapter discusses sacrifice and gift exchange as perspectives on ritual relations between gods and humans. It begins by noting the role of Protestant theology in emphasizing the centrality of sacrifice to religion and the contributions of Victorian evolutionist scholars as well as twentieth-century thinkers to the conceptualization of sacrifice. Problems with these analyses—and with interpretations of mythic narratives of sacrifice more generally—suggest the value of a comprehensive religio-historical analysis of sacrifice. This suggests the value of considering sacrifice within a more general framework: as communicative gift in a gift economy. Sacrificial ritual establishes ritual commensality, thus constituting a performance of social order and power. Anthropological concepts and typologies of gifting facilitate comparing and contrasting exchange relations between humans with those between humans and gods. More generally, it allows us to characterize the roles of exchange relations in society, thus adding to our understanding of religion’s social roles.

Editor's Note

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Emily Kaliel
Keyword(s):  
Civil War ◽  
Public Memory ◽  
Historical Memory ◽  
Historical Analysis ◽  
Red River ◽  
Cultural Institutions ◽  
Economic Rights ◽  
The Past ◽  
Relationship Of

The articles published in our Fall 2016 edition are connected loosely under the themes of public memory and the uses of identity in the past. We are thrilled to present to you three excellent articles in our Fall 2016 edition: The article "Dentro de la Revolución: Mobilizing the Artist in Alfredo Sosa Bravo's Libertad, Cultura, Igualdad (1961)" analyzes Cuban artwork as multi-layered work of propaganda whose conditions of creation, content, and exhibition reinforce a relationship of collaboration between artists and the state-run cultural institutions of post-revolutionary Cuba; moving through fifty years of history “’I Shall Never Forget’: The Civil War in American Historical Memory, 1863-1915" provides a captivating look at the role of reconciliationist and emancipationist intellectuals, politicians, and organizations as they contested and shaped the enduring memory of the Civil War; and finally, the article “Politics as Metis Ethnogenesis in Red River: Instrumental Ethnogenesis in the 1830s and 1840s in Red River” takes the reader through a historical analysis of the development of the Metis identity as a means to further their economic rights. We wholly hope you enjoy our Fall 2016 edition as much as our staff has enjoyed curating it. Editors  Jean Middleton and Emily Kaliel Assistant Editors Magie Aiken and Hannah Rudderham Senior Reviewers Emily Tran Connor Thompson Callum McDonald James Matiko Bronte Wells

Hassan al-Turabi’s Religious Discourse on Faith, Renewal, and Ijtihād

2015 ◽  
Vol 32 (1) ◽  
pp. 75-94
Author(s):  
Gubara Said Hassan ◽  
Jabal M. Buaben
Keyword(s):  
Social Order ◽  
Public Discourse ◽  
Legal Reasoning ◽  
Religious Discourse ◽  
Religious Movement ◽  
Political Leader ◽  
Political Struggle ◽  
Religious Ideology ◽  
Religious Symbolism

The role of Islamic intellectuals is not confined to elaborating on the religious ideology of Islam. Equally important is their role in setting this religious ideology against other ideologies, sharpening and clarifying their differences, and thereby developing and intensifying one’s commitment to Islam as a distinct, divinely based ideology. Islam, as both a religion and an ideology, simultaneously mobilizes and transforms, legitimizes and preserves. It can be an instrument of power, a source and a guarantee of its legitimacy, as well as a tool to be used in the political struggle among social classes. Islam can also present a challenge to authority whenever the religious movement questions the existing social order during times of crisis and raises a rival power, as the current situation in Sudan vividly demonstrates. Throughout his political career, Hassan al-Turabi has resorted to religious symbolism in his public discourse and/or Islamic rhetoric, which could often be inflammatory and heavily reliant upon the Qur’an. This is, in fact, the embodiment of the Islamic quest for an ideal alternative. Our paper focuses on this charismatic and pragmatic religio-political leader of Sudan and the key concepts of his religious discourse: faith (īmān), renewal (tajdīd), and ijtihād(rational, independent, and legal reasoning).

International Legal Thought

2017 ◽  
Author(s):  
Thomas Kleinlein
Keyword(s):  
International Law ◽  
Historical Analysis ◽  
Critical Potential ◽  
Self Reflection ◽  
Legal Thought ◽  
History Of ◽  
Nineteenth And Twentieth Centuries

This contribution reflects on the role of tradition-building in international law, the implications of the recent ‘turn to history’ and the ‘presentisms’ discernible in the history of international legal thought. It first analyses how international legal thought created its own tradition in the nineteenth and twentieth centuries. These projects of establishing a tradition implied a considerable amount of what historians would reject as ‘presentism’. Remarkably, critical scholars of our day and age who unsettled celebratory histories of international law and unveiled ‘colonial origins’ of international law were also criticized for committing the ‘sin of anachronism’. This contribution therefore examines the basis of this critique and defends ‘presentism’ in international legal thought. However, the ‘paradox of instrumentalism’ remains: The ‘better’ historical analysis becomes, the more it loses its critical potential for current international law. At best, the turn to history activates a potential of disciplinary self-reflection.

Literary Histories

2018 ◽  
Author(s):  
Eva-Marie Kröller
Keyword(s):  
New Zealand ◽  
Collective Identity ◽  
Literary History ◽  
English Language ◽  
South Pacific ◽  
The South ◽  
Cultural Elite ◽  
Historical Methodology ◽  
Literary Histories

This chapter discusses national literary histories in Australia, Canada, New Zealand, and the South Pacific and summarises the book's main findings regarding the construction and revision of narratives of national identity since 1950. In colonial and postcolonial cultures, literary history is often based on a paradox that says much about their evolving sense of collective identity, but perhaps even more about the strains within it. The chapter considers the complications typical of postcolonial literary history by focusing on the conflict between collective celebration and its refutation. It examines three issues relating to the histories of English-language fiction in Australia, Canada, New Zealand, and the South Pacific: problems of chronology and beginnings, with a special emphasis on Indigenous peoples; the role of the cultural elite and the history wars in the Australian context; and the influence of postcolonial networks on historical methodology.

Scriptural Battlefields: The Old Testament, Legal Culture, and the Polemics of the Spanish New World Empire, 1492–1821

2019 ◽  
Author(s):  
Jorge Cañizares-Esguerra ◽  
Adrian Masters
Keyword(s):  
Old Testament ◽  
Social Order ◽  
New World ◽  
Legal Culture ◽  
Spanish Empire ◽  
Correct Interpretation ◽  
Group Status ◽  
History Of ◽  
New Social Order

Scholars have barely begun to explore the role of the Old Testament in the history of the Spanish New World. And yet this text was central for the Empire’s legal thought, playing a role in its legislation, adjudication, and understandings of group status. Institutions like the Council of the Indies, the Inquisition, and the monarchy itself invited countless parallels to ancient Hebrew justice. Scripture influenced how subjects understood and valued imperial space as well as theories about Paradise or King Solomon’s mines of Ophir. Scripture shaped debates about the nature of the New World past, the legitimacy of the conquest, and the questions of mining, taxation, and other major issues. In the world of privilege and status, conquerors and pessimists could depict the New World and its peoples as the antithesis of Israel and the Israelites, while activists, patriots, and women flipped the script with aplomb. In the readings of Indians, American-born Spaniards, nuns, and others, the correct interpretation of the Old Testament justified a new social order where these groups’ supposed demerits were in reality their virtues. Indeed, vassals and royal officials’ interpretations of the Old Testament are as diverse as the Spanish Empire itself. Scripture even outlasted the Empire. As republicans defeated royalists in the nineteenth century, divergent readings of the book, variously supporting the Israelite monarchy or the Hebrew republic, had their day on the battlefield itself.

scholarly journals The Lockean Influence on Newman’s Epistemology: An Historical Analysis Describing Newman’s Engagement with Locke’s Ideas

2019 ◽  
Vol 84 (1) ◽  
pp. 77-91
Author(s):  
Becky Walker
Keyword(s):  
Historical Analysis ◽  
Positive Contribution ◽  
Deductive Logic ◽  
Personal Nature ◽  
Christian Message

This article discusses John Locke’s positive contribution to Newman’s epistemology throughout the latter’s career. Beginning with one of Newman’s earliest published works, his Essay on Miracles, he borrowed and further developed ideas from Locke’s A Discourse on Miracles regarding the necessity of miracles to validate the Christian message and the personal nature and cumulative method of weighing evidence. Later, in Newman’s most mature epistemological work, An Essay in Aid of a Grammar of Assent, one can discern Locke’s influence on Newman’s views on the weaknesses of deductive logic, the personal nature of knowledge, and the role of connecting ideas to arrive at knowledge.

Social Rules in Libertarian Thought

2020 ◽  
Vol 26 (1) ◽  
Author(s):  
Chad Van Schoelandt
Keyword(s):  
Social Order ◽  
Individual Liberty ◽  
Social Rules ◽  
Important Place ◽  
Limited Government

AbstractLibertarianism upholds individual liberty as of primary political importance. The concern for liberty leads to support for highly limited government, and sometimes even anarchism. Sometimes people come under the mistaken impression that libertarians have such a myopic concern for individual liberty that they must oppose social rules and social order. While that is too extreme, libertarianism does seem to have significant tensions with social rules, and the role of social rules within libertarianism is complex and contentious. This work aims to bring out some of this complexity and to clarify the important place of social rules in libertarian thought.

scholarly journals The rule of rules

Public Choice ◽  
2021 ◽  
Author(s):  
Alan Hamlin
Keyword(s):  
Political Economy ◽  
Social Order ◽  
Political Order ◽  
Constitutional Political Economy ◽  
Rule Following ◽  
Rule Based

AbstractRules are central to the constitutional political economy (CPE) approach. On this approach, rules, of a variety of types and forms, are necessary for the emergence of a political and social order, so that all genuine political order is rule-based. The central role of rules within the CPE approach is examined starting from an explicit definitional discussion of the concept of a rule and including discussion of the nature of rule-following behavior, the supply of rules, and rule enforcement.

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