INFORMING HISTORICAL RESEARCH IN ACCOUNTING AND MANAGEMENT: TRADITIONS, PHILOSOPHIES, AND OPPORTUNITIES

1997 ◽  
Vol 24 (2) ◽  
pp. 111-149 ◽  
Author(s):  
Lee D. Parker
Keyword(s):  
Historical Research ◽  
Business History ◽  
Historical Knowledge ◽  
The Past ◽  
Field Of Inquiry ◽  
Historical Thought ◽  
The Way

Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and methods of history by significant historians in the past, a review of some of the influential schools of historical thought, insights into philosophies of historical knowledge and explanation and a brief introduction to oral and business history. On this basis the case is made for the philosophically and methodologically informed approach to the investigation of our past heritage in accounting and management

scholarly journals FORUM: CLOSENESS AND DISTANCE IN THE AGE OF ENLIGHTENMENT INTRODUCTION

2014 ◽  
Vol 11 (3) ◽  
pp. 603-609 ◽  
Author(s):  
JOHN BREWER ◽  
SILVIA SEBASTIANI
Keyword(s):  
Historical Writing ◽  
Historical Knowledge ◽  
History Writing ◽  
The Past ◽  
Michel De Certeau ◽  
Age Of Enlightenment ◽  
Historical Writings ◽  
Opening Up ◽  
Over Time ◽  
The Way

According to Michel de Certeau, distance is the indispensable prerequisite for historical knowledge and the very characteristic of modern historiography. The historian speaks, in the present, about the absent, the dead, as Certeau labels the past, thus emphasizing the performative dimension of historical writing: “the function of language is to introduce through saying what can no longer be done.” As a consequence, the heterogeneity of two non-communicating temporalities becomes the challenge to be faced: the present of the historian, as a moment du savoir, is radically separated from the past, which exists only as an objet de savoir, the meaning of which can be restored by an operation of distantiation and contextualization. In Evidence de l’histoire: Ce que voient les historiens, François Hartog takes up the question of history writing and what is visible, or more precisely the modalities historians have employed to narrate the past, opening up the way to a reflection on the boundaries between the visible and the invisible: the mechanisms that have contributed to establish these boundaries over time, and the questions that have legitimized the survey of what has been seen or not seen. But, as Mark Phillips points out, it is the very ubiquity of the trope of distance in historical writings that has paradoxically rendered it almost invisible to historians, so that “it has become difficult to distinguish between the concept of historical distance and the idea of history itself.”

scholarly journals Peter Munz and Historical Thought

2021 ◽  
Vol 15 (3) ◽  
pp. 378-394
Author(s):  
Frank Ankersmit
Keyword(s):  
Daily Life ◽  
Later Life ◽  
Philosophy Of History ◽  
Historical Knowledge ◽  
Historical Interpretation ◽  
Speculative Philosophy ◽  
The Past ◽  
Scientific Laws ◽  
Covering Law ◽  
Historical Thought

Abstract Few philosophers of history ever recognized the profundity of Peter Munz’s The Shapes of Time that came out in 1977. In this book Munz upheld the view that no part or aspect of the past itself provides us with the solid fundament of all historical knowledge. For him, the historian’s most fundamental logical entity is what he calls the Sinngebild. The Sinngebild consists of two events defined and held together by a covering law. These CL’s can be anything from simple truisms, the regularities we know from daily life to truly scientific laws. But ‘underneath’ these Sinngebilde there is nothing. Hence, Munz’s bold assertation: ‘the truth of the matter is that there is no ascertainable face behind the various masks every story-teller is creating’ and his claim that his philosophy of history is ‘an idealism writ small’. Next, Munz distinguishes between ‘explanation’ and ‘interpretation’. We ‘explain’ the past by taking seriously the historical agent’s self-description and ‘interpret’ it by stating what it looks like from our present perspective. ‘Explanation’ and ‘interpretation’ may ‘typologically’ be more or less similar. Relying on a number of very well-chosen examples from his own field (Munz was a medievalist), this enables Munz to argue why one historical interpretation may be superior to another. In his later life Munz developed a speculative philosophy of history inspired by Popper’s fallibilism.

La responsabilità morale dello storico

2009 ◽  
pp. 116-126
Author(s):  
Bronislaw Baczko
Keyword(s):  
Historical Research ◽  
Social Awareness ◽  
Moral Code ◽  
Individual Action ◽  
Historical Knowledge ◽  
The Past ◽  
Principle Of Relativity ◽  
Historical Moment ◽  
Over Time

- Historical knowledge is tied in a thousand ways to the anxieties, conflicts, to antinomies and to the demands of our era. It is in the name of our present that interrogates the past. It possesses a degree of expressive character: voicing the present where one is born and lives. So, therefore the historian is not an impartial and static observer of the past and the ever-dominate present. He must remain in the perspective of the present-day and the historical moment in which he lives. But no «present» is ever really finished. One might think that no moral code is consistent with the principle of relativity of knowledge, that the researcher is inevitably partial and runs the risk of deformation and ideological sublimation. It may also be that history has taken a far too long function of magistra vitae in social awareness. It does not seem to arouse any distrust towards our time. In fact, the disproportion between the anonymous «fate» on one side - the decisions bearing on the existence of humanity and its future destiny - and, on the other hand, the possibility of individual action is today such that history seems pointless for the rationalization of the present. The attitude towards historical knowledge is also influenced by the fact that it is a subject far too easy to exploit and manipulate by power and propaganda, penalizing values often variable and contradictory. The historical-humanist has often been reduced to the role of technical - propagandist. In his research, he cannot make «partial» choices between true and false. The awareness of the relativity of values and of their variability over time, does not change anything in the absolute moral character of historical research. The total moral responsibility of the historian cannot be relieved by anyone. An historian, precisely, must explore the past to get to the truth; he is morally obligated and has no right to falsify.Key words: present, pass, historical knowledge, "to be a historian", responsibility, relativism, moral code.Parole chiave: presente, passato, conoscenza storica, "essere uno storico", responsabilità, relativismo, codice morale.

scholarly journals Indeks, ikona i symbol. O stosunku fotografii, historii (czasu) i pamięci

2011 ◽  
Vol 55 (4) ◽  
pp. 107-127
Author(s):  
Christoph Hamann
Keyword(s):  
Charles Sanders Peirce ◽  
Historical Research ◽  
Digital Photographs ◽  
The Past ◽  
History Analysis ◽  
The Future ◽  
Collective Resource ◽  
Visual History ◽  
The Way

The Author starts with a thesis that photography and modern historiography developed at the same time, and then tries to look for relationships between the two. He starts from analyzing a specificity of a photograph which — as a medium — not only represents the past, but can be an energizing impulse both in the presence and the future. By referring to the semiotic classification of Charles Sanders Peirce, the Author describes the importance of a photograph to historical research as an index, an icon and a symbol. This helps understand the way of using a collective resource of photographs and to define a status of digital photographs as a source. Finally, the Author tries to show the perspectives of visual history analysis and the role which might be played by images when forming and changing memory communities in the era of globalization and diversification.

scholarly journals TELLING HISTORIES OR ACCOUNTING FOR ASPECTS OF THE PAST: A HISTORIOGRAPHICAL CHOICE IN A EUROPEAN HISTORICAL PERSPECTIVE

2021 ◽  
Vol 163 (3) ◽  
pp. 9-20
Author(s):  
R. Torstendahl ◽  
Keyword(s):  
19Th Century ◽  
Historical Perspective ◽  
Historical Research ◽  
The Other ◽  
Historical Knowledge ◽  
The Past ◽  
Theory Of History ◽  
The Difference ◽  
Historical Writings ◽  
The 19Th Century

The article departs from the difference between two types of historical writings, one narrating stories about actors and the other trying to bring about evidence that justify claims to know certain things about specific aspects of the past. From the Iliad and the Odyssey, telling stories have been a common way of presenting past events. Inscriptions and annals, as well as graves and monuments, urged to present posterity with evidence for acts and occurrences. Storytelling was always more popular than searching for evidence. In the 19th century, historians began to systematise their doubts about the truth of many stories. This source criticism has been refuted by many “historical theorists” in the late 20th and the early 21st centuries with the argument that claims that it is impossible to bring truth about the past and that all history is to be regarded as a kind of literature with, at best, symbolic “truth”. I want to reject this standpoint as based only on an internal “theory of history”-discourse and ask for analyses of actual historical research, which claims to produce new historical knowledge.

scholarly journals Historical thinking and family historians: Renovating the house of history

2021 ◽  
Vol 8 (1) ◽  
pp. 83-96
Author(s):  
Emma Shaw ◽  
Keyword(s):  
Formal Education ◽  
Historical Thinking ◽  
Historical Research ◽  
Public Pedagogy ◽  
Australian Study ◽  
Historical Knowledge ◽  
Research Methodologies ◽  
Traditional Family ◽  
The Past ◽  
The World

Family history research, as a multi-billion-dollar industry, is one of the most popular pastimes in the world with millions of enthusiasts worldwide. Anecdotally regarded by some in the academy as being non-traditional, family historians are changing the historiographic landscape through the proliferation and dissemination of their familial narratives across multiple media platforms. Learning to master the necessary research methodologies to undertake historical work is a pedagogic practice, but for many family historians this occurs on the fringe of formal education settings in an act of public pedagogy. As large producers of the past, there have been many important studies into the research practices of family historians, where family historians have been shown to draw upon the research methodologies of professional historians. Paradoxically, little attention has been paid to how these large producers of historical knowledge think historically. This paper reports on interview findings from a recent Australian study into the historical thinking of family historians. Drawing on Peter Seixas’ (2011) historical thinking concepts as a heuristic lens, this research finds that some family historians, despite being largely untrained in historical research methodologies (Shaw, 2018), display the theoretical nuances of the history discipline in (re)constructing and disseminating their familial pasts.

scholarly journals Russian Legal Mentality: Experience of Reconstruction and Representation of the Phenomenon of "Snitch" meaning "Abuse of Procedural Rights" (Based on the Materials of Russian Legislation of the 17th-19th Centuries)

Lex Russica ◽  
2021 ◽  
pp. 88-100
Author(s):  
S. N. Gavrilov
Keyword(s):  
Historical Research ◽  
Historical Science ◽  
Historical Knowledge ◽  
Emotional Information ◽  
Historical Reality ◽  
The Past ◽  
Representational Model ◽  
Historical Phenomenon ◽  
Legal Concepts ◽  
Procedural Rights

Historical science shows a growing interest in the study of images of the past, images of historical reality; the reconstruction of mentalities is becoming a priority in the field of historical knowledge. The paper aims at finding (developing) methodological tools for a retrospective study of the legal mentality, as well as its subsequent representation.Historians and legal theorists are paying more and more attention to the process of forming concepts and relevant terminology. At the same time, the "supraconceptual field", namely the field of images, contains a significant potential for both reconstruction and representation of mentalities and historical phenomena (events). The concept itself is only one of the triggers forming images associated with it and partly generated by it. Legal concepts are the object of linguoculturology of law as one of its branches. At the same time, the author believes that the historical legal science should more actively use the appropriate scientific tools on an interdisciplinary basis. In terms of the reconstruction of legal phenomena, their image will help to study the phenomena that are immersed in the mentality of the corresponding era in a more systematic and comprehensive manner. In terms of the representation of legal phenomena, a well-chosen image recognizable by the recipient of the results of legal historical research can serve as a relay of "contextually packed" information (with elements of both rational and evaluative or emotional information) about a legal historical phenomenon.The paper attempts to reconstruct and represent the phenomenon of a "snitch" in the sense of "abuse of procedural rights" by means of a chronotropic, figurative model. The reconstructive and representational model is based on the image symbol of the trial as "roads-paths-tracksways" and snitches are considered as a "path".

Remembering the Past in Nineteenth-Century Scotland

2014 ◽  
Author(s):  
James J. Coleman
Keyword(s):  
Nineteenth Century ◽  
National Identity ◽  
19Th Century ◽  
21St Century ◽  
Collective Memories ◽  
The Past ◽  
Prevailing View ◽  
The Way

At a time when the Union between Scotland and England is once again under the spotlight, Remembering the Past in Nineteenth-Century Scotland examines the way in which Scotland’s national heroes were once remembered as champions of both Scottish and British patriotism. Whereas 19th-century Scotland is popularly depicted as a mire of sentimental Jacobitism and kow-towing unionism, this book shows how Scotland’s national heroes were once the embodiment of a consistent, expressive and robust view of Scottish nationality. Whether celebrating the legacy of William Wallace and Robert Bruce, the reformer John Knox, the Covenanters, 19th-century Scots rooted their national heroes in a Presbyterian and unionist view of Scotland’s past. Examined through the prism of commemoration, this book uncovers collective memories of Scotland’s past entirely opposed to 21st-century assumptions of medieval proto-nationalism and Calvinist misery. Detailed studies of 19th-century commemoration of Scotland’s national heroes Uncovers an all but forgotten interpretation of these ‘great Scots’ Shines a new light on the mindset of nineteenth-century Scottish national identity as being comfortably Scottish and British Overturns the prevailing view of Victorian Scottishness as parochial, sentimental tartanry

Profilometry. Using Corneo-scleral topography for scleral lens fitting

The Eye ◽  
2019 ◽  
Vol 21 (128) ◽  
pp. 19-22
Author(s):  
Gregory DeNaeyer
Keyword(s):  
Ocular Surface ◽  
World Wide ◽  
Contact Lenses ◽  
The Past ◽  
The World ◽  
The Future ◽  
The Way

The world-wide use of scleral contact lenses has dramatically increased over the past 10 year and has changed the way that we manage patients with corneal irregularity. Successfully fitting them can be challenging especially for eyes that have significant asymmetries of the cornea or sclera. The future of scleral lens fitting is utilizing corneo-scleral topography to accurately measure the anterior ocular surface and then using software to design lenses that identically match the scleral surface and evenly vault the cornea. This process allows the practitioner to efficiently fit a customized scleral lens that successfully provides the patient with comfortable wear and improved vision.

The Southern Slope of Monsalvat: How Spanish Wagnerism Became Catalan

2017 ◽  
Vol 41 (1) ◽  
pp. 31-47
Author(s):  
Clinton D. Young
Keyword(s):  
Economic Development ◽  
Political Institutions ◽  
Late Nineteenth Century ◽  
Southern Slope ◽  
Modern Music ◽  
The Past ◽  
Late Nineteenth ◽  
Symphonic Culture ◽  
Similar Dynamic ◽  
The Way

This article examines the development of Wagnerism in late-nineteenth-century Spain, focusing on how it became an integral part of Catalan nationalism. The reception of Wagner's music and ideas in Spain was determined by the country's uneven economic development and the weakness of its musical and political institutions—the same weaknesses that were responsible for the rise of Catalan nationalism. Lack of a symphonic culture in Spain meant that audiences were not prepared to comprehend Wagner's complexity, but that same complexity made Wagner's ideas acceptable to Spanish reformers who saw in the composer an exemplar of the European ideas needed to fix Spanish problems. Thus, when Wagner's operas were first staged in Spain, the Teatro Real de Madrid stressed Wagner's continuity with operas of the past; however, critics and audiences engaged with the works as difficult forms of modern music. The rejection of Wagner in the Spanish capital cleared the way for his ideas to be adopted in Catalonia. A similar dynamic occurred as Spanish composers tried to meld Wagner into their attempts to build a nationalist school of opera composition. The failure of Tomás Bréton's Los amantes de Teruel and Garín cleared the way for Felip Pedrell's more successful theoretical fusion of Wagnerism and nationalism. While Pedrell's opera Els Pirineus was a failure, his explanation of how Wagner's ideals and nationalism could be fused in the treatise Por nuestra música cemented the link between Catalan culture and Wagnerism.

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