This article encourages accountants to consider their role in the debates concerning social and environmental accounting. It outlines a placement ethic which provides a framework to explore various schools of thought on social and environmental accounting. A placement ethic uses ideas central to Habermas and Rawls to provide a continuum model to explore whether an arbitrated political consensus...

In response to William Rehg’s and Barbara Fultner’s criticisms, I clarify and extend some arguments found in my book Reflection Revisited. I first redescribe how Hegel’s critique of Kant’s theory of reflection opens up the possibility for an intersubjective reflection. Habermas, I argue, can exploit such a theory of reflection since it is immune from the problems attendant on a ‘theory of consc...

I elaborate on the tension between Luhmann’s social systems theory and Habermas’ theory of communicative action, and argue that this tension can be resolved by focusing on language as the interhuman medium of the communication which enables us to develop symbolically generalized media of communication such as truth, love, power, etc. Following Luhmann, the layers of self-organization among the ...

I offer a major reassessment of Foucault’s philosophico-historical account of the basic problems of modernity. I revise our understanding of Foucault by countering the influential misinterpretations proffered by his European interlocutors such as Habermas and Derrida. Central to Foucault’s account of modernity was his work on two crucial concept pairs: freedom/power and reason/madness. I argue ...

This article peruses the discourse concerning European public sphere initiated by Habermas in early 1960s and assessments of arguments a variety commentators who have drawn attention to globalisation its multiplicity. In this context I suggest that notion must be understood relation concept 'viral modernity' including viral open media on one hand, technologies post-truth other which systematica...

É discutível que Strukturwandel der Öffentlichkeit seja a obra maior de Jürgen Habermas. Mas parece inquestionável ser este seu trabalho aquele alcançou uma projeção pública (e também no meio académico e da ciência). A imagem correspondente é Habermas como o grande teórico do espaço público – por muito ao próprio autor rótulo se mostre menos adequado e, talvez até, pouco verdadeiro.

a 4: 2 pp.74-95, 2008 CAUSAL INHERITANCE AND SECOND-ORDER PROPERTIES Suzanne Bliss & Jordi Fernández Abstract We defend Jaegwon Kim’s ‘causal inheritance’ principle from an objection raised by Jurgen Schröder. The objection is that the principle is inconsistent with a view about mental properties assumed by Kim, namely, that they are second-order properties. We argue that Schröder misconstrues ...

First draft only-please do not quote from the contents without the prior permission of the authors. Comments would be very welcome. Abstract The paper explores the nature of the regulatory process in both organisations and societies. It clarifies the commonalities and differences in these processes at these two levels tracing the way there is an increasing 'accounting turn' in the actual regula...

Introduction Post World War II Germany was facing enormous problems caused by its immediate past: psychological, economical, social, political, moral. In addition it had to deal with an awkward situation of the country being split artificially into two diametrically different republics. It had to cope with its heritage and recent past and find a way out of the impasse to be able to function in ...