Accounting for and Accounts of death: Past, present and future possibilities

2021 ◽  
pp. 103237322110663
Author(s):  
Lee Moerman ◽  
Sandra van der Laan
Keyword(s):  
Third Space ◽  
Accounting History ◽  
The Past

Despite being an inevitable consequence of living, accounting for and accounts of death are under-researched in the accounting history literature. In this article, we review this literature and find that only a few studies engage beyond a mere reference to death; and even fewer that attempt to account for or provide accounts of death. Those studies that attempt to provide an account fall into two broad categories. First, those that treat death as a transactional phenomenon; and second, those that call for some form of accountability for death, a phenomenon we term necroaccountability. Further, we highlight a third space where accounting and death coalesce in the business of death. Through this process, we identify opportunities to increase our knowledge of accounting and death by understanding the ways in which it has been conceptualised and mobilised in the past.

“The Past, Present, and Future of Accounting History”: A Comment on the State of Accounting History

2020 ◽  
Vol 47 (1) ◽  
pp. 89-95 ◽  
Author(s):  
Garry D. Carnegie
Keyword(s):  
English Language ◽  
Research Field ◽  
The State ◽  
International Accounting ◽  
Scholarly Research ◽  
Recent Contribution ◽  
Global Society ◽  
Accounting History ◽  
The Past

ABSTRACT This response to the recent contribution by Matthews (2019) entitled “The Past, Present, and Future of Accounting History” specifically deals with the issues associated with concentrating on counting publication numbers in examining the state of a scholarly research field at the start of the 2020s. It outlines several pitfalls with the narrowly focused publications count analysis, in selected English language journals only, as provided by Matthews. The commentary is based on three key arguments: (1) accounting history research and publication is far more than a “numbers game”; (2) trends in the quality of the research undertaken and published are paramount; and (3) international publication and accumulated knowledge in accounting history are indeed more than a collection of English language publications. The author seeks to contribute to discussion and debate between accounting historians and other researchers for the benefit and development of the international accounting history community and global society.

The Past, Present, and Future of Accounting History

2019 ◽  
Vol 46 (2) ◽  
pp. 25-40
Author(s):  
Derek Matthews
Keyword(s):  
Downward Trend ◽  
Turn Of The Millennium ◽  
Accounting History ◽  
The Past ◽  
Death Rattle ◽  
Secular Decline

ABSTRACT This paper seeks to establish statistically and explain the past, present, and likely future of accounting history. The article is based on a recently constructed database of publications in accounting history from 1989 to 2016. The data reveal that the output of accounting history articles grew very rapidly in the 1980s and 1990s attributed to the increased demand from the profession for accountancy teaching in universities, out of which emerged a relatively small number of accountancy academics who took an interest in history. From the turn of the millennium the output of articles has gone into a slow secular decline largely because the growth of accountancy teaching at universities has stalled. If the downward trend continues, the viability of the discipline is threatened. However, action might be taken at least to slow the “death rattle” of accounting history feared by Radcliffe; and some suggestions for doing so are made.

Publishing patterns of accounting history research in generalist journals: Lessons from the past

2011 ◽  
Vol 16 (3) ◽  
pp. 331-342 ◽  
Author(s):  
Juan Baños Sánchez-Matamoros ◽  
Fernando Gutiérrez Hidalgo
Keyword(s):  
Accounting History ◽  
The Past

scholarly journals Space of Experience, Horizon of Expectation. Spatiotemporal Metaphors, Philosophical Anthropology, and the Flesh

2021 ◽  
Vol 12 (2) ◽  
pp. 15-30
Author(s):  
Roger W. H. Savage
Keyword(s):  
Philosophical Anthropology ◽  
Third Space ◽  
Reciprocal Relation ◽  
The Third ◽  
The Past ◽  
The World ◽  
The One

Paul Ricœur’s recourse to the metahistorical categories, space of experience and horizon of expectation, invites an inquiry into geography’s role as the guarantor of history. The ontology of the flesh provides the first indication of how one’s body is implicated in the sense of one’s place in the world. In turn, narrative inscriptions of events on the landscape transform the physical topography of a place into an array of sites where memories of ancestral wisdom and historical traumas endure. By anchoring historians’ representations of the past in the places and locales in which events took place, geography constructs a third space analogous to the third time of history. The aporias engendered by the phenomenology of time, however, have no equivalent in the phenomenology of space. The dissymmetry between the dialectic that informs the discourse of space and the one that informs the discourse of time thus keeps in place the  reciprocal relation between geography and historiography.

scholarly journals Positioning Jewish Character in World Narration

2020 ◽  
Vol 9 (2) ◽  
pp. 32
Author(s):  
Rashad Mohammed Moqbel Al Areqi
Keyword(s):  
Common Ground ◽  
Third Space ◽  
Mutual Understanding ◽  
Christian Community ◽  
Literary Works ◽  
The Third ◽  
The Past ◽  
Love Of Money ◽  
The World ◽  
New Religion

The Jewish character has passed in a variety of transformations through different stages of history. The study explores the position of Jewish character in the world narration, how the Arabs depict the contemporary Jewish character in their literary works compared to the Western/Christian community and their attributes in the Nobel Quran. The Jewish character becomes in a position of concern for the world writers during the twentieth and twenty-first centuries. The Jewish character has occupied a large part of writing, particularly in the area of narratives. Is there a difference between the past writers and the contemporary ones in addressing the Jewish character in the literary works? The focus is on some selective contemporary Arabic narratives: Ali Al Muqri’s The Handsome Jew (2009) and Ala Al Aswani’s Chicago (2007), in addition to Shakespeare’s The Merchant of Vince and Christopher Marlow’s The Jew of Malta as presented the Jew character in the Elizabethan era. The study of the narratives, whether the past or the contemporary ones, revealed the Jewish character as greedy, opportunistic, intolerant, arrogant if they are powerful, and humble if they are weak, obsessed by love of money, dealing with usury, revengeful, keeping no promises, stubborn, full of hate and spite for the community and easy to embrace a new religion for safety or love as Al Muqri’s Salem, Shakespeare’s Shylock, and Marlowe’s Abigal. Further, the narratives showed the second generation of Arabs/ Muslims and Jews in mutual understanding, tolerance, forgiving, and attempting to find common ground to build the bridges of trust and love. They work on normalizing the relations with each other. However, they found themselves social outcasts, hybrid, living in between and the third space, suffering from problematic of identity as Saeed and his son, Ibrahim, the hybrids in Al Muqri’s The Handsome Jew.

Endoscopic Intramural Surgery Part 1: Resectional Therapies

2018 ◽  
Vol 02 (04) ◽  
pp. 359-367 ◽  
Author(s):  
Vaibhav Wadhwa ◽  
Kapil Gupta ◽  
Tolga Erim
Keyword(s):  
Gastrointestinal Tract ◽  
Minimally Invasive ◽  
Endoscopic Resection ◽  
Safety Valve ◽  
Third Space ◽  
Full Understanding ◽  
Mucosal Flap ◽  
The Past ◽  
Innovative Technique

AbstractEndoscopic resectional therapies for lesions of gastrointestinal tract have progressed rapidly over the past two decades. Advances in minimally invasive endoscopic approaches continue to emerge and evolve, while boundaries of resection techniques continue to be pushed. The concept of third space endoscopy with mucosal flap as a safety valve has emerged arguably as the most innovative technique among these approaches. We review several techniques for intramural endoscopic resection of lesions of the gastrointestinal tract, but to gain a full understanding of why these exist, we must first examine the background from which they emerged.

Keepers of our Stories

2010 ◽  
Vol 39 (S1) ◽  
pp. 87-95 ◽  
Author(s):  
Glen Stasiuk ◽  
Steve Kinnane
Keyword(s):  
Third Space ◽  
Oral Traditions ◽  
Indigenous Australians ◽  
Film Production ◽  
Modern Times ◽  
The Past ◽  
Narrative Structures ◽  
Indigenous Perspectives ◽  
Multi Media ◽  
Modern Form

AbstractStorytelling is an integral part of life for Indigenous Australians. Before the arrival of Europeans and continuing after; gathered around the campfire in the evening stories were and are still shared; passed from one generation to the next. In modern times, in addition to a continuing oral traditions, another method of storytelling has risen from the ashes of the fire: filmmaking and multi-media production. In the past stories were verbally passed from one family member to the next. Sometimes these “yarns” were presented on a “message stick” and the modern form of the traditional message stick is the DVD or the internet. This paper will examine the importance and crucial element of re-representation of images, archives or productions that have in the past, and in the majority, portrayed Indigenous cultures and communities in a derogatory or less than flattering manner. Further, it will explain the main factors for appropriate manifestation of Indigenous perspectives within any film production that is portraying or capturing Indigenous individuals, narratives and/or communities. The paper relates the key elements that must be in place to ensure appropriate and robust Indigenous agency in any film production. Finally, the paper concludes with an affirmation of the need to creatively engage in the third space; between Indigenous values and priorities and Western formats and narrative structures, to arrive at a uniquely modern Indigenous telling that is accessible, firstly to Indigenous Australians, and secondly, to those with whom we wish to share our stories.

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