FOUCAULT’S PARRHESIA AND THE HEROIC ACCOUNTANT

2021 ◽  
Author(s):  
Frank Badua
Keyword(s):  
Research Output ◽  
Theory And Practice ◽  
The Past ◽  
The Future ◽  
Accounting Theory ◽  
Shed Light ◽  
Speaking Truth To Power

The Latin proverb praetera illuminet postera means “the past illuminates the future.” It appropriately characterizes the diverse research output published in the Accounting Historians Journal , whose articles shed light on various facets of accounting theory and practice from a historical angle, and thus inform and inspire future scholarship and policy. But this AHJ Salamagundi article attempts to amplify the means by which accounting’s past can benefit its future, by pointing out exemplars among accountants whose exercise of parrhesia , speaking truth to power, are a model for future accountants, and also provide pedagogical vehicles to illustrate various accounting topics compellingly.

Lies, Sex, and Suicide: Teaching Fundamental Accounting Concepts with Sordid Tales from the Seamier Side of Accounting History

2019 ◽  
Vol 46 (2) ◽  
pp. 79-85 ◽  
Author(s):  
Frank Badua
Keyword(s):  
Theory And Practice ◽  
Accounting History ◽  
The Past ◽  
The Future ◽  
Accounting Theory ◽  
Insight Into ◽  
Over Time

The Academy of Accounting Historians has as its motto the Latin proverb praetera illuminet postera, the past illuminates the future. It is an apt motto in many ways. Certainly, many thoughtful accounting academics and professionals will consider how accounting theory and practice have evolved over time, and thereby gain a deeper insight into how both professional and scholarly endeavors should be conducted. But this AHJ Salmagundi article suggests another way by which the past can illuminate the future. Accounting history provides concrete examples of fundamental accounting concepts. And, because many of these examples are found in scandalous, shocking, and sordid events, the lessons could be more compellingly and vividly illustrated to the audience, by the operation of the rhetorical phenomena collectively known as the Aristotelean Triad.

The Nature of Degrowth: Theorising the Core of Nature for the Degrowth Movement

2020 ◽  
Author(s):  
Pasi Heikkurinen
Keyword(s):  
Human Nature ◽  
Culturally Sensitive ◽  
Theory And Practice ◽  
The Core ◽  
The Past ◽  
The Future ◽  
Radical Reduction ◽  
Nature Experience ◽  
Matter Energy

This article investigates human–nature relations in the light of the recent call for degrowth, a radical reduction of matter–energy throughput in over-producing and over-consuming cultures. It outlines a culturally sensitive response to a (conceived) paradox where humans embedded in nature experience alienation and estrangement from it. The article finds that if nature has a core, then the experienced distance makes sense. To describe the core of nature, three temporal lenses are employed: the core of nature as ‘the past’, ‘the future’, and ‘the present’. It is proposed that while the degrowth movement should be inclusive of temporal perspectives, the lens of the present should be emphasised to balance out the prevailing romanticism and futurism in the theory and practice of degrowth.

Remembering the Past/Anticipating the Future: A Professor From the White Working Class Talks With a Survivor of the Holocaust About Our Troubled World

2017 ◽  
Vol 24 (5) ◽  
pp. 323-337 ◽  
Author(s):  
Carolyn Ellis ◽  
Jerry Rawicki
Keyword(s):  
Working Class ◽  
Collaborative Writing ◽  
Political Climate ◽  
Donald Trump ◽  
The Past ◽  
The Holocaust ◽  
The Future ◽  
White Working Class ◽  
Shed Light

This article extends the research of Jerry Rawicki and Carolyn Ellis who have collaborated for more than eight years on memories and consequences of the Holocaust. Focusing on Jerry’s memories of his experience during the Holocaust, they present dialogues that took place during five recorded interviews and follow-up conversations that reflect on the similarity of Hitler’s seizing of power in the 1930s to the meteoric rise of Donald Trump. Noting how issues of class and race were taking an increasingly prominent role in their conversations and collaborative writing, they also begin to examine discontent in the rural, White working class and Carolyn’s socialization within that community. These dialogues and reflections seek to shed light on the current political climate in America as Carolyn and Jerry struggle to cope with their fears and envision a hopeful path forward for their country.

China-EU academic links will face closer scrutiny

2021 ◽  
Keyword(s):  
Research Output ◽  
Research Institutions ◽  
Independent Research ◽  
Content Type ◽  
The Past ◽  
The Future ◽  
Potential Risks ◽  
National Governments

Significance European academic and research institutions have built increasingly close links with China over the past two decades. By doing so they have increased their incomes and research output, and reduced their costs. Benefits have been emphasised and the potential risks downplayed, both at the institutional and government levels. Impacts National governments will face calls to compensate for the reduction in funding and fees from China. European independent research on China will grow increasingly difficult. Researchers and institutions must prepare for potential Chinese sanctions in the future.

scholarly journals Archaeology, climate, and global change in the Age of Humans

2020 ◽  
Vol 117 (15) ◽  
pp. 8250-8253 ◽  
Author(s):  
Torben C. Rick ◽  
Daniel H. Sandweiss
Keyword(s):  
Interdisciplinary Research ◽  
Social Economic ◽  
Political Uncertainty ◽  
Policy Makers ◽  
The Past ◽  
Cultural Systems ◽  
Human Ecodynamics ◽  
The Future ◽  
Shed Light

We live in an age characterized by increasing environmental, social, economic, and political uncertainty. Human societies face significant challenges, ranging from climate change to food security, biodiversity declines and extinction, and political instability. In response, scientists, policy makers, and the general public are seeking new interdisciplinary or transdisciplinary approaches to evaluate and identify meaningful solutions to these global challenges. Underrecognized among these challenges is the disappearing record of past environmental change, which can be key to surviving the future. Historical sciences such as archaeology access the past to provide long-term perspectives on past human ecodynamics: the interaction between human social and cultural systems and climate and environment. Such studies shed light on how we arrived at the present day and help us search for sustainable trajectories toward the future. Here, we highlight contributions by archaeology—the study of the human past—to interdisciplinary research programs designed to evaluate current social and environmental challenges and contribute to solutions for the future. The past is a multimillennial experiment in human ecodynamics, and, together with our transdisciplinary colleagues, archaeology is well positioned to uncover the lessons of that experiment.

A review of quality evaluation of digital libraries based on users’ perceptions

2012 ◽  
Vol 38 (3) ◽  
pp. 269-283 ◽  
Author(s):  
Rubén Heradio ◽  
David Fernández-Amorós ◽  
Francisco Javier Cabrerizo ◽  
Enrique Herrera-Viedma
Keyword(s):  
Information System ◽  
Literature Review ◽  
Digital Libraries ◽  
Quality Evaluation ◽  
Measuring Instruments ◽  
The Past ◽  
User Communities ◽  
The Future ◽  
Shed Light

In the past two decades, the use of digital libraries (DLs) has grown significantly. Accordingly, questions about the utility, usability and cost of DLs have started to arise, and greater attention is being paid to the quality evaluation of this type of information system. Since DLs are destined to serve user communities, one of the main aspects to be considered in DL evaluation is the user’s opinion. The literature on this topic has produced a set of varied criteria to judge DLs from the user’s perspective, measuring instruments to elicit users’ opinions, and approaches to analyse the elicited data to conclude an evaluation. This paper provides a literature review of the quality evaluation of DLs based on users’ perceptions. Its main contribution is to bring together previously disparate streams of work to help shed light on this thriving area. In addition, the various studies are discussed, and some challenges to be faced in the future are proposed.

The Prophet Muhammad as an Exemplar in War: Ottoman Views on the Eve of World War I

2000 ◽  
Vol 22 ◽  
pp. 145-172 ◽  
Author(s):  
Gottfried Hagen
Keyword(s):  
World War I ◽  
World War ◽  
Objective Reality ◽  
The Past ◽  
The Future ◽  
Shed Light

The past to which a society refers in search of clues for self-identification and confirmation for its hopes and aspirations is not an objective reality. It is a myth that can be defined as “a (preferably narrative) reference to the past in order to shed light from there on present and future” (Assmann 1997, p. 78). However, the function of myth is not generally to legitimize the present order or to continue it into the future. It may also work as a counter-principle of the present, contrasting it with a better past and betraying the experience of a fundamental deficiency in present society. Assmann thus distinguishes several functions of the myth collectively termed mythomotoric: It can either serve the present (präsentisch, fundierend) or criticize it (kontrapräsentisch, in its extreme forms revolutionary) (Assmann 1997, pp. 80-86).

scholarly journals View from the Past – the Way to the Future

Upravlenie ◽  
2016 ◽  
Vol 4 (2) ◽  
pp. 62-66
Author(s):  
Мельник ◽  
M. Melnik
Keyword(s):  
National Economy ◽  
Theory And Practice ◽  
Management Theory ◽  
Scientific School ◽  
State University ◽  
The Past ◽  
The Future ◽  
The Way

This article describes the main developments and results of the emergence, formation and development of the scientific school of management theory. The article estimated place, role, contribution of the scientific school of State University of Management to the improvement and development of the theory and practice of management of the national economy of Russia.

scholarly journals Levelling the playing field: the future of the FRCS (Tr & Orth) exam

2008 ◽  
Vol 90 (10) ◽  
pp. 344-345
Author(s):  
B Caesar ◽  
L David
Keyword(s):  
Higher Education ◽  
Medical Students ◽  
Formal Assessment ◽  
Playing Field ◽  
The Past ◽  
The Future ◽  
The Uk ◽  
Orthopaedic Trainee ◽  
Shed Light

The processes of formal assessment and examination in the UK have become increasingly convoluted over the past few years, whether at school, in higher education, or as a senior orthopaedic trainee sitting the ISB examination at fellowship level in trauma and orthopaedics. Although rationalising the ever-expanding methods of assessment inflicted upon medical students and postgraduate doctors by various government departments is not within our remit, we can endeavour to shed light on the current issues surrounding the FRCS (Tr & Orth) examination.

Introduction

2020 ◽  
pp. 1-11
Author(s):  
Aleida Assmann
Keyword(s):  
Temporal Order ◽  
General Sense ◽  
The Past ◽  
End Point ◽  
Short Period ◽  
The Future ◽  
Shed Light

This introductory chapter describes a change in the modern temporal order. The first is a general sense that the future is no longer much of a motivator in the arenas of politics, society, and the environment. Indeed, expectations for the future have become extremely modest. Within a relatively short period of time, the future itself has lost the power to shed light on the present, since we can no longer assume that it functions as the end point of our desires, goals, or projections. We have learned from historians that the rise and fall of particular futures is in itself nothing new. However, it is the case not only that particular visions of the future have collapsed in contemporary times, but also that the very concept of the future itself is being called into question. Alongside the future's eclipse, the chapter contends that we are also witnessing another anomaly of our long-held temporal order: the unprecedented return of the past.

Sign in / Sign up

Export Citation Format

Share Document