Challenges Faced by Modern Accounting as a Scientific Discipline : Four Plane Reflections

2014 ◽  
Vol 9 (2) ◽  
pp. 93-107
Author(s):  
Anna Karmańska
Keyword(s):  
Information Systems ◽  
Data Processing ◽  
Human Activity ◽  
Scientific Research ◽  
Applied Science ◽  
Scientific Discipline ◽  
Accounting Practice ◽  
The Social ◽  
The World ◽  
The One

The following text presents the author's four plane reflections in relation to modern accounting as a scientific discipline. This science is becoming increasingly significant in the world at present, which is due to the fact that: (1) the accounting science (scientific discipline) is an applied science, i.e. the one that considerably enriches the accounting practice, important not only for the company which deals with accounting, (2) its research spectrum is presently extraordinarily comprehensive as it focuses on many aspects, including the social and behavioural ones, which are important for accounting. Bearing in mind that accounting in real terms in the context of the worldwide standardisation trend in the author's opinion is one of the most original systems and the one which demands exceptional professionalism from among all the information systems related to human activity, the author shares her reflections with reader on the tasks of the scientific discipline dealing with this kind of accounting in a methodical and scientific way. The planes of deliberations have been determined by: (1) unlimited data processing revolution, (2) the imperative of opposition to the traditional perception of accounting, (3) commercialisation of scientific research results, (4) ethics in scientific research.

Benson and Miller in Perspective

1979 ◽  
Vol 3 (3-4) ◽  
pp. 242-244 ◽  
Author(s):  
Bruce Kuklick
Keyword(s):  
Social Sciences ◽  
Social Policy ◽  
Applied Science ◽  
The Other ◽  
Social Knowledge ◽  
The Past ◽  
The Social ◽  
The World ◽  
The One ◽  
Stock Of Knowledge

Despite differences in coloration Miller and Benson are birds of a feather. Although he is no Pollyanna, Miller believes that there has been a modest and decent series of advances in the social sciences and that the most conscientious, diligent, and intelligent researchers will continue to add to this stock of knowledge. Benson is much more pessimistic about the achievements of yesterday and today but, in turn, offers us the hope of a far brighter tomorrow. Miller explains Benson’s hyperbolic views about the past and future by distinguishing between pure and applied science and by pointing out Benson’s naivete about politics: the itch to understand the world is different from the one to make it better; and, Miller says, because Benson sees that we have not made things better, he should not assume we do not know more about them; Benson ought to realize, Miller adds, that the way politicians translate basic social knowledge into social policy need not bring about rational or desirable results. On the other side, Benson sees more clearly than Miller that the development of science has always been intimately intertwined with the control of the environment and the amelioration of the human estate.

THE ISSUES OF NATIONAL SECURITY AND NUCLEAR DISARMAMENT IN THE WORK OF THE WORLD RUSSIAN PEOPLE'S COUNCIL IN THE 1990-S.

2020 ◽  
Vol 9 (3) ◽  
pp. 111-119
Author(s):  
Yu.Yu. IERUSALIMSKY ◽  
◽  
A.B. RUDAKOV ◽  
Keyword(s):  
National Security ◽  
Armed Forces ◽  
Nuclear Disarmament ◽  
Russian Orthodox Church ◽  
Security Issues ◽  
New Concepts ◽  
The Social ◽  
The World ◽  
Nuclear Component ◽  
The One

The article is devoted to the study of such an important aspect of the activities of the World Russian People's Council (until 1995 it was called the World Russian Council) in the 90-s of the 20-th century as a discussion of national security issues and nuclear disarmament. At that time, a number of political and public figures actively called for the nuclear disarmament of Russia. Founded in 1993, the World Russian Council called for the Russian Federation to maintain a reasonable balance between reducing the arms race and fighting for the resumption of detente in international relations, on the one hand, and maintaining a powerful nuclear component of the armed forces of the country, on the other. The resolutions of the World Russian Council and the World Russian People's Council on the problems of the new concepts formation of foreign policy and national security of Russia in the context of NATO's eastward movement are analyzed in the article. It also shows the relationship between the provisions of the WRNS on security and nuclear weapons issues with Chapter VIII of the «Fundamentals of the Social Concept of the Russian Orthodox Church».

Defending the Difference

2017 ◽  
Keyword(s):  
Social Sciences ◽  
Natural Sciences ◽  
Point Of View ◽  
True Nature ◽  
Natural Entities ◽  
The Social ◽  
The World ◽  
Methodological Difference ◽  
The Difference ◽  
The One

Dreyfus argues that there is a basic methodological difference between the natural sciences and the social sciences, a difference that derives from the different goals and practices of each. He goes on to argue that being a realist about natural entities is compatible with pluralism or, as he calls it, “plural realism.” If intelligibility is always grounded in our practices, Dreyfus points out, then there is no point of view from which one can ask about or provide an answer to the one true nature of ultimate reality. But that is consistent with believing that the natural sciences can still reveal the way the world is independent of our theories and practices.

The First Half of the Twentieth Century

2018 ◽  
Author(s):  
Alexander Gillespie
Keyword(s):  
Habitat Management ◽  
Social Economic ◽  
Chemical Pollution ◽  
Freshwater Conservation ◽  
The Great Depression ◽  
Negative Results ◽  
The Social ◽  
The World ◽  
The One ◽  
The Welfare State

The years between 1900 and 1945 were very difficult for humanity. In this period, not only were there two world wars to survive but also some of the worst parts of the social, economic, and environmental challenges of sustainable development all began to make themselves felt. The one area in which progress was made was in the social context, in which the rights of workers and the welfare state expanded. The idea of ‘development’, especially for the developing world, also evolved in this period. In the economic arena, the world went up, and then crashed in the Great Depression, producing negative results that were unprecedented. In environmental terms, positive templates were created for some habitat management, some wildlife law, and parts of freshwater conservation. Where there was not so much success was with regard to air and chemical pollution.

Post-Yugoslav Serbian Literature and Its Roots in the Social and Political Changes

2018 ◽  
Vol 14 (1) ◽  
pp. 101-118
Author(s):  
Milan Orlić
Keyword(s):  
Social Context ◽  
The Other ◽  
Cultural Discourse ◽  
World Language ◽  
Cultural Paradigms ◽  
The Social ◽  
Post Modernism ◽  
The World ◽  
Socialist Realist ◽  
The One

Post-Yugoslav literature and culture came out of the stylistic formations of Yugoslav modernism and postmodernism, in the context of European cultural discourse. Yugoslav literature, which spans the existence of “two” Yugoslavias, the “first” Yugoslavia (1928–1941) and the “second” socialist Yugoslavia (1945–1990), is the foundation of various national literary and cultural paradigms, which shared the same or similar historical, philosophical and aesthetic roots. These were fed, on the one hand, by a phenomenological understanding of the world, language, style and culture, and on the other, by an acceptance of or resistance to the socialist realist aesthetics and ideological values of socialist Yugoslav society. In selected examples of contemporary Serbian prose, the author explores the social context, which has shaped contemporary Serbian literature, focusing on its roots in Serbian and Yugoslav 20th century (post)modernism.

scholarly journals THE ADVANTAGES OF SOCIAL SOLIDARITY TO BE AN IDEAL LEADER ACCORDING TO IBNU KHALDUN

2021 ◽  
Vol 5 (1) ◽  
pp. 11
Author(s):  
Kasmuri Selamat ◽  
Irma Handayani ◽  
Akhyar Hanif
Keyword(s):  
Social Solidarity ◽  
Ibn Khaldun ◽  
The Social ◽  
The World ◽  
Freedom Of Thought ◽  
The One ◽  
The Ideal

The ideal leader is an expectation for every society in the world. Leadership is a relationship between the influence of the leader and the one being led. Leadership also functions to execute power to invite, influence, guide, mobilize and build other people to do something to achieve certain goals. To implement, Islam provides normative and philosophical bases on the principles of leadership. These principles include deliberation, fairness, gentleness, freedom of thought, synergy in building togetherness. The principles taught by Islam are in line with the thoughts of one of the Islamic philosophers, Ibn Khaldun. Furthermore, he emphasized that the social solidarity factor is crucial to become an ideal leader.

Durkheim, Émile (1858–1917)

2018 ◽  
Author(s):  
Marco Orru
Keyword(s):  
Human Action ◽  
Division Of Labour ◽  
Scientific Discipline ◽  
Social Solidarity ◽  
Emile Durkheim ◽  
Empirical Observation ◽  
Social Facts ◽  
Starting Point ◽  
The Social ◽  
The One

Émile Durkheim is generally recognized to be one of the founders of sociology as a distinct scientific discipline. Trained as a philosopher, Durkheim identified the central theme of sociology as the emergence and persistence of morality and social solidarity (along with their pathologies) in modern and traditional human societies. His distinctive approach to sociology was to adopt the positivistic method in identifying and explaining social facts – the facts of the moral life. Sociology was to be, in Durkheim’s own words, a science of ethics. Durkheim’s sociology combined a positivistic methodology of research with an idealistic theory of social solidarity. On the one hand, Durkheim forcefully claimed that the empirical observation and analysis of regularities in the social world must be the starting point of the sociological enterprise; on the other hand, he was equally emphatic in claiming that sociological investigation must deal with the ultimate ends of human action – the moral values and goals that guide human conduct and create the essential conditions for social solidarity. Accordingly, in his scholarly writings on the division of labour, on suicide, on education, and on religion, Durkheim sought to identify through empirical evidence the major sources of social solidarity and of the social pathologies that undermine it.

Rousseau and Critical Theory

2017 ◽  
Vol 1 (1) ◽  
pp. 1-55
Author(s):  
Alessandro Ferrara
Keyword(s):  
Political Philosophy ◽  
Critical Theory ◽  
Social Order ◽  
Political Order ◽  
Negative Effects ◽  
The Social ◽  
The World ◽  
The One

InRousseau and Critical Theory, Alessandro Ferrara argues that among the modern philosophers who have shaped the world we inhabit, Rousseau is the one to whom we owe the idea that identity can be a source of normativity (moral and political) and that an identity’s potential for playing such a role rests on its capacity for being authentic. This normative idea of authenticity brings unity to Rousseau’s reflections on the negative effects of the social order, on the just political order, on education, and more generally, on ethics. It is also shown to contain important teachings for contemporary Critical Theory, contemporary views of self-constitution (Korsgaard, Frankfurt and Larmore), and contemporary political philosophy.

In Search of the Proper Scientific Approach: Hayek's Views on Biology, Methodology, and the Nature of Economics

2009 ◽  
Vol 22 (4) ◽  
pp. 567-585 ◽  
Author(s):  
Naomi Beck
Keyword(s):  
Social Sciences ◽  
Evolutionary Biology ◽  
Free Market ◽  
Historical Analysis ◽  
Scientific Discipline ◽  
Physical Sciences ◽  
Important Place ◽  
The Social ◽  
The One ◽  
Complex Phenomena

ArgumentFriedrich August von Hayek (1899–1992) is mainly known for his defense of free-market economics and liberalism. His views on science – more specifically on the methodological differences between the physical sciences on the one hand, and evolutionary biology and the social sciences on the other – are less well known. Yet in order to understand, and properly evaluate Hayek's political position, we must look at the theory of scientific method that underpins it. Hayek believed that a basic misunderstanding of the discipline of economics and the complex phenomena with which it deals produced misconceptions concerning its method and goals, which led in turn to the adoption of dangerous policies. The objective of this article is to trace the development of Hayek's views on the nature of economics as a scientific discipline and to examine his conclusions concerning the scope of economic prediction. In doing so, I will first show that Hayek's interest in the natural sciences (especially biology), as well as his interest in epistemology, were central to his thought, dating back to his formative years. I will then emphasize the important place of historical analysis in Hayek's reflections on methodology and examine the reasons for his strong criticism of positivism and socialism. Finally, in the third and fourth sections that constitute the bulk of this article, I will show how Hayek's understanding of the data and goal of the social sciences (which he distinguished from those of the physical sciences), culminated in an analogy that sought to establish economics and evolutionary biology as exemplary complex sciences. I will challenge Hayek's interpretation of this analogy through a comparison with Darwin's views inThe Origin of Species, and thus open a door to re-evaluating the theoretical foundations of Hayek's political claims.

scholarly journals The main problems of political science of religion

2002 ◽  
pp. 68-74
Author(s):  
K. Banek
Keyword(s):  
Political Science ◽  
Religion And Politics ◽  
Sociology Of Religion ◽  
Scientific Discipline ◽  
Geography Of Religion ◽  
The World ◽  
English Speaking ◽  
Science Of Religion ◽  
English Speaking World ◽  
The One

Every year, an increasing number of scholarly and popular works on issues relating to the relationship between the fields of religion and politics appear around the world, especially in the English-speaking world. This shows, on the one hand, the growing importance and relevance of these problems, and on the other, the great interest of researchers in such issues. These works focus primarily on the connections and processes that take place in the world of Islam, in particular at the junction of the Islamic Christianity. Based on this, we can say that in our eyes a new scientific discipline is being created, which, on the model of existing religious disciplines (philosophy of religion, psychology of religion, sociology of religion and geography of religion), can be called the political science of religion.

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