THE PERSONAL ACCOUNT BOOKS OF SIR WALTER SCOTT

2002 ◽  
Vol 29 (2) ◽  
pp. 59-89 ◽  
Author(s):  
Sam McKinstry ◽  
Marie Fletcher

This study examines the personal account books of Sir Walter Scott, the world-renowned Scottish author, a topic not explored before by Scott scholars or accounting historians. It sets the account books in the context of Scott's accounting education and experience, which took place at the time of the Scottish Enlightenment, an 18th century movement which saw a great flowering of writings on accountancy in Scotland as well as considerable progress in the arts and sciences. The style, layout and content of the account books is also studied from the point of view of elucidating Scott's domestic financial arrangements and expenditure patterns. These are seen as confirming the insights of Vickery [1998], who posits a liberated role for women such as Mrs Scott in ‘genteel’ households, which Scott's undoubtedly was. The study also establishes that Scott's personal expenditures, and indeed his accounting practices, otherwise conformed to the general patriarchal pattern identified by Davidoff and Hall [1987]. The final part of the article uses what has been discovered about Scott's personal accounting to revisit the question of his financial imprudence (or otherwise) in business. It concludes that Scott's risk-taking in business was not unreasonable, and was informed by his bookkeeping knowledge and practices.

1997 ◽  
Vol 25 (2) ◽  
pp. 279-291 ◽  
Author(s):  
Ruth Burridge Lindemann

Finding themselves with more money and more time in which to spend it, the middle classes began in the 1860s to renegotiate their relationship to the arts, and to theater in particular. Recording and rendering visible this process of cultural change are the popular sensation novels of Mary Elizabeth Braddon, author of Lady Audley's Secret, and the numerous dramatic adaptations of her work. Braddon shares with Charles Dickens and Sir Walter Scott the distinction of being one of the novelists whose work was most frequently adapted for the stage. Unlike Dickens, however, she often responded favorably to the efforts of her adapters. This congenial relationship resulted, no doubt, from the three years she spent performing on the provincial stage in the late 1850s. Her continuing interest in the theater and theater people is reflected in their frequent appearance in her novels.


1962 ◽  
Vol 3 (1) ◽  
pp. 45-84 ◽  
Author(s):  
Joseph Ben-David ◽  
Awraham Zloczower

Universities engage in teaching and research. They prepare students to become men of action in practical politics, the civil service, the practice of law, medicine, surgery etc. Others studying at universities want to become scholars and scientists whose style of work is far removed from the on-the-spot decisionmaking which is so important among the former category. The professions and disciplines taught and developed at universities require a great variety of manpower and organization of entirely different kinds. Universities nevertheless insist on comprising all of them, in the name of an idea stemming from a time when one person was really able to master all the arts and sciences. They, furthermore, attempt to perform all these complex tasks within the framework of corporate self-government reminiscent of medieval guilds. Indeed there have been serious doubts about the efficiency of the university since the 18th century. Reformers of the “Enlightenment” advocated the abolition of the universities as useless remnants of past tradition and establish in their stead specialized schools for the training of professional people and academies for the advancement of science and learning. This program was actually put into effect by the Revolution and the subsequent reorganization of higher education by Napoleon in France. The present day organization of higher education in the Soviet Union still reflects the belief in the efficiency of specialized professional schools as well as specialized academic research institutions.


Author(s):  
Ashok Kumar Priydarshi ◽  

Jane Austen’s genius was not recognized either by her contemperaries or even by her successors. But about 1890 the tide of appreciation and popularity markedly turned in favour and correspondingly, against her contemporary, Sir Walter Scott. She always strives in her art to remain full conscious of her responsibility to life as an artist. She is known as the last blossom of the 18th century. She has six novels to her credit-‘Sense and Sensibility’, ‘Pride and Prejudice’, ‘Mansfield Park, ‘Emma’, ‘Northanger Abbey’ and ‘Persuasion’. Though she created her stories in her above-mentioned novels more than 200 years ago, her novels were forerunners of feminism. According to a critic, “Jane Austen was a published female novelist, who wrote under her own name, which can be seen as an important feminist quality”.


1960 ◽  
Vol 22 (1) ◽  
pp. 5-44
Author(s):  
Oscar William Perlmutter

The age of the amateur in politics is over according to Dean Acheson. Up until the eighteenth century it was possible, owing to the nature and development of the arts and sciences, for a gifted amateur to hold his own with the experts in many fields, but in the twentieth century the amateur is no longer capable of mastering more highly specialized fields of knowledge. The expansion of knowledge has been so great that no amateur can hope to vie in competence with an expert in a given field. This point of view, while somewhat general and a priori, would arouse little opposition among philosophers and historians of ideas. Congress, according to Acheson, is composed primarily of amateurs, and collectively, it represents the point of view of the untrained and unspecialized. It is an eighteenth-century conception which has survived into the twentieth. If we make Acheson's argument explicit—which he diplomatically declines to do—we get the following: amateurs are not competent to formulate public policy under modern conditions. Congress is a collection of amateurs. Therefore, it follows, that Congress is not competent to formulate public policy. The executive branch, on the other hand, attracts the specialist, depends upon him, and uses him extensively. Congress, because of its situation, that is, its deficiency in specialized knowledge and because of its position as a competing power with the executive, is constantly trying to frustrate the executive. A fundamental problem for American democracy, according to Acheson, is to discover which tasks are suitable for the experts (the executive) and which for the amateurs (Congress) and to facilitate the appropriate performance of each accordingly.


2019 ◽  
Vol 118 (11) ◽  
pp. 68-79
Author(s):  
Shivan Mawlood Hussein ◽  
Hunar M.Hussein M.Raouf ◽  
Robinson Paulmony

This study aims to determine the extent of accounting education Compliance with the requirements of the labor market from the point of view Accountants and employers within foundations and local NGOs in Erbil Kurdistan Region. An analytical descriptive approach was used in conducting this study. To achieve the study objectives and test its hypotheses, it was a questionnaire Designed and distributed to (263) respondents from its accountants Institutions Private universities only (220) questionnaire Recovered.


Author(s):  
Tom McLeish

‘I could not see any place in science for my creativity or imagination’, was the explanation, of a bright school leaver to the author, of why she had abandoned all study of science. Yet as any scientist knows, the imagination is essential to the immense task of re-creating a shared model of nature from the scale of the cosmos, through biological complexity, to the smallest subatomic structures. Encounters like that one inspired this book, which takes a journey through the creative process in the arts as well as sciences. Visiting great creative people of the past, it also draws on personal accounts of scientists, artists, mathematicians, writers, and musicians today to explore the commonalities and differences in creation. Tom McLeish finds that the ‘Two Cultures’ division between the arts and the sciences is not after all, the best classification of creative processes, for all creation calls on the power of the imagination within the constraints of form. Instead, the three modes of visual, textual, and abstract imagination have woven the stories of the arts and sciences together, but using different tools. As well as panoramic assessments of creativity, calling on ideas from the ancient world, medieval thought, and twentieth-century philosophy and theology, The Poetry and Music of Science illustrates its emerging story by specific close-up explorations of musical (Schumann), literary (James, Woolf, Goethe) mathematical (Wiles), and scientific (Humboldt, Einstein) creation. The book concludes by asking how creativity contributes to what it means to be human.


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