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.

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.

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.

The Historyless Heathen and the Stagnating Pagan: History as Non-Native Category?

2018 ◽  
Vol 28 (1) ◽  
pp. 52-91 ◽  
Author(s):  
Kathryn Gin Lum
Keyword(s):  
Nineteenth Century ◽  
Core Component ◽  
Change Over Time ◽  
The Past ◽  
The Future ◽  
Religious Perspectives ◽  
Over Time

AbstractThis article asks whether and how J. Z. Smith's contention that religion is a “non-native category” might be applied to the discipline of history. It looks at how nineteenth-century Americans constructed their own understandings of “proper history”—authenticatable, didactic, and progressive—against the supposed historylessness of “heathen” Hawaiians and stagnation of “pagan” Chinese. “True” history, for these nineteenth-century historians, changed in the past and pointed to change in the future. The article asks historians to think about how they might be replicating some of the same assumptions about forward-moving history by focusing on change over time as a core component of historical narration. It urges historians to instead also incorporate the native historical imaginations of our subjects into our own methods, paying attention to when those imaginations are cyclical and reiterative as well as directional, and letting our subjects' assumptions about time and history, often shaped by religious perspectives, orient our own decisions about how to structure the stories we tell.

scholarly journals Anti-Memorials and the Art of Forgetting: Critical Reflections on a Memorial Design Practice

2008 ◽  
Vol 15 ◽  
Author(s):  
SueAnne Ware
Keyword(s):  
Human Activity ◽  
The Other ◽  
Complex Spectrum ◽  
Design Practice ◽  
Design Work ◽  
The Past ◽  
Heroin Overdose ◽  
The Future ◽  
Changes Over Time ◽  
Over Time

Andreas Huyssen writes, ‘Remembrance as a vital human activity shapes our links to the past, and the ways we remember define us in the present. As individuals and societies, we need the past to construct and to anchor our identities and to nurture a vision of the future.’ Memory is continually affected by a complex spectrum of states such as forgetting, denial, repression, trauma, recounting and reconsidering, stimulated by equally complex changes in context and changes over time. The apprehension and reflective comprehension of landscape is similarly beset by such complexities. Just as the nature and qualities of memory comprise inherently fading, shifting and fleeting impressions of things which are themselves ever-changing, an understanding of a landscape, as well as the landscape itself, is a constantly evolving, emerging response to both immense and intimate influences. There is an incongruity between the inherent changeability of both landscapes and memories, and the conventional, formal strategies of commemoration that typify the constructed landscape memorial. The design work presented in this paper brings together such explorations of memory and landscape by examining the ‘memorial’. This article examines two projects. One concerns the fate of illegal refugees travelling to Australia: The SIEVX Memorial Project. The other, An Anti-Memorial to Heroin Overdose Victims, was designed by the author as part of the 2001 Melbourne Festival.

Legitimacy

2020 ◽  
pp. 87-105
Author(s):  
George E. Mitchell ◽  
Hans Peter Schmitz ◽  
Tosca Bruno-van Vijfeijken
Keyword(s):  
Stakeholder Expectations ◽  
The Past ◽  
New Approaches ◽  
Wide Range ◽  
The Future ◽  
Governance Transparency ◽  
Over Time

Chapter 5 explores how the foundations for TNGO legitimacy have changed over time, creating imperatives for TNGOs to invest in new capabilities and adopt new practices. In the past, TNGOs derived legitimacy from their espoused principles, representational claims, elite expertise, demonstrated financial stewardship, commitment to charity, and patterns of conformity. More recently, TNGOs themselves have helped to bring about a shift toward new bases for legitimacy that focus on effectiveness, strategy, leadership, governance, transparency, and responsiveness. However, transitioning to the legitimacy practices of the future is complicated by the persistence of an antiquated architecture that still demands that TNGO conform to legacy expectations. Nevertheless, new approaches to enhancing legitimacy provide a wide range of opportunities that invite organizations to proactively align their aspirations with emerging stakeholder expectations.

scholarly journals How predictable is extinction? Forecasting species survival at million-year timescales

2019 ◽  
Vol 374 (1788) ◽  
pp. 20190392 ◽  
Author(s):  
Peter Smits ◽  
Seth Finnegan
Keyword(s):  
Fossil Record ◽  
Human Impacts ◽  
Rank Order ◽  
Extinction Risk ◽  
Geographical Range ◽  
The Past ◽  
The Future ◽  
Out Of Sample ◽  
Extinction Events ◽  
Over Time

A tenet of conservation palaeobiology is that knowledge of past extinction patterns can help us to better predict future extinctions. Although the future is unobservable, we can test the strength of this proposition by asking how well models conditioned on past observations would have predicted subsequent extinction events at different points in the geological past. To answer this question, we analyse the well-sampled fossil record of Cenozoic planktonic microfossil taxa (Foramanifera, Radiolaria, diatoms and calcareous nanoplankton). We examine how extinction probability varies over time as a function of species age, time of observation, current geographical range, change in geographical range, climate state and change in climate state. Our models have a 70–80% probability of correctly forecasting the rank order of extinction risk for a random out-of-sample species pair, implying that determinants of extinction risk have varied only modestly through time. We find that models which include either historical covariates or account for variation in covariate effects over time yield equivalent forecasts, but a model including both is overfit and yields biased forecasts. An important caveat is that human impacts may substantially disrupt range-risk dynamics so that the future will be less predictable than it has been in the past. This article is part of a discussion meeting issue ‘The past is a foreign country: how much can the fossil record actually inform conservation?’

scholarly journals Cell and animal models of mtDNA biology: progress and prospects

2007 ◽  
Vol 292 (2) ◽  
pp. C658-C669 ◽  
Author(s):  
Shaharyar M. Khan ◽  
Rafal M. Smigrodzki ◽  
Russell H. Swerdlow
Keyword(s):  
Gene Therapy ◽  
Animal Models ◽  
Human Disease ◽  
Mitochondrial Genetics ◽  
Mtdna Mutation ◽  
Mtdna Mutations ◽  
The Past ◽  
The Future ◽  
Basic Biology ◽  
Over Time

The past two decades have witnessed an evolving understanding of the mitochondrial genome’s (mtDNA) role in basic biology and disease. From the recognition that mutations in mtDNA can be responsible for human disease to recent efforts showing that mtDNA mutations accumulate over time and may be responsible for some phenotypes of aging, the field of mitochondrial genetics has greatly benefited from the creation of cell and animal models of mtDNA mutation. In this review, we critically discuss the past two decades of efforts and insights gained from cell and animal models of mtDNA mutation. We attempt to reconcile the varied and at times contradictory findings by highlighting the various methodologies employed and using human mtDNA disease as a guide to better understanding of cell and animal mtDNA models. We end with a discussion of scientific and therapeutic challenges and prospects for the future of mtDNA transfection and gene therapy.

The Perpetuation of War in U. S. History Textbooks

2009 ◽  
Vol 1 (1) ◽  
pp. 59-70 ◽  
Author(s):  
Seth B. Scott
Keyword(s):  
Twentieth Century ◽  
Social History ◽  
American History ◽  
History Textbooks ◽  
The Past ◽  
The Future ◽  
Insight Into

American history textbooks, for the better part of the twentieth century, have focused on war as the primary actor. This article investigates the pervasiveness of war in textbooks and considers the e ect of such on students and their role as future policymakers. In the past decade, history textbooks have undergone a total transition toward an emphasis on social history. An examination of what this entails, and what impacts this may have on schoolchildren and society as a whole, lends insight into the e ects the study of history can have. Finally, I argue that a historian must not only choose events that illustrate the past, but also determine how those choices may a ect the future.

scholarly journals The Past, Present and Future of Nordic Courts

2021 ◽  
pp. 291-308
Author(s):  
Anna Nylund
Keyword(s):  
Dispute Resolution ◽  
The State ◽  
Legal Language ◽  
The Past ◽  
Current Trends ◽  
The Future ◽  
Resolution Processes ◽  
Over Time

AbstractBased on the insights from the previous chapters in this volume, this concluding chapter discusses key traits of Nordic courts: colloquial legal language, generalist judges, ‘unrefined’ and fragmentary laws, high trust in the state and judges, and corporatism. The development of these traits over time is explored as well as the emergence of new traits that could be labelled ‘Nordic’. It also discusses how two current trends—Europeanisation and privatisation of dispute resolution processes—influence Nordic courts. The question whether a unified Nordic procedural culture still exists is raised. Finally, the future of Nordic courts is discussed.

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