The commencement of accounting is dated at the outset of civilizations. Instead, the science age began less than five centuries ago. Numerous discussions concerning the recognition of accounting as one of the academic disciplines emerged in the American literature recently. Therefore, the question whether accounting truly belongs to academic disciplines or not is the current issue. However, the...

In the course of history, different civilizations and cultures have had different codes of ethics for “animal professions”. To understand the current form and content of these codes of ethics, it is necessary to look back and analyse the opinions of different experts from ancient times to the present day. In the history of European civilization, the ethical/deontological views closest to those ...

This article has three tasks. The ¢rst is to demonstrate that a high degree of overlap in argument and method exists between two major works by thinkers who are usually regarded as being fundamentally opposed in their approaches to understanding society. The two works are Norbert Elias's The Civilizing Process and Michel Foucault's The History of Sexuality, especially the second and third volum...