Luce Irigaray: Back to the Beginning

In 2014 it will be 40 years since Luce Irigaray���s (second) doctoral thesis Speculum de l'autre femme was first published. That book, widely recognized as the most important text in feminist philosophy, was to introduce Irigaray���s critique of western philosophy and psychoanalysis and her ethics of sexual difference for which she was to become so well known. Irigaray, well into her eighties now, has published continuously since Speculum, despite her exclusion from French academic life after her expulsion in 1974 from the Universit�� de Paris VIII Vincennes. That her latest book In the Beginning, She Was, released on the eve of Speculum���s anniversary, is perhaps the most personally revelatory of her works and revisits many of the same themes and issues that concerned her in Speculum cannot be coincidental. In this critical notice we examine Irigaray���s latest offering arguing that her contribution is twofold as she combines with new clarity her longstanding critique of phallocratic culture and her transformative vision of humanity as a culture of sexuate difference. There are a number of important themes addressed in the six chapters of the book, but for the purposes of this discussion our analysis will focus mostly on elaborating her critique of Western culture, on the usefulness of her work for rethinking masculine subject formation and on the figure of Antigone, as a feminine subject on her own terms, as a way of imagining a possible relation between two subjects within a culture of sexuate difference. We argue that this book continues to illustrate Irigaray���s importance as one of the most radical and prophetic philosophers of our time.

Taking pluralism seriously:Embedded moralities in management accounting and control systems

Professor Norman Macintosh has long been a leading, and at times a dissonant, voice in critical accounting studies, exhibiting an intellectual dexterity seldom encountered in the accounting academy. His work ranges from the application of traditional organizational theories within work organizations to poststructural renderings of capital market exigencies. Here, we consider and extend Professor Macintosh's work contemplating the morality embedded within, and propagated by, management accounting and control systems (macs). We begin with Macintosh (1995) employing structuration theory in investigating the ethics of profit manipulation within large, decentralized corporations. The work highlights the fundamental dialectical contradictions within these work organizations, demonstrates the indeterminacy of traditional ethical reasoning, and shows the extent to which macs provide legitimating underpinnings for management action. We propose to extend the conversation using the tools provided in Macintosh's subsequent work: a Levinasian ethic (Macintosh et al., 2009), and heteroglossic accounting (Macintosh, 2002)���both emerging from his poststructuralist predilections. A Levinasian perspective provides an ontologically grounded ethic, and heteroglossic accounting calls for multiple accountings representing alternative moral voices. A critical dialogic framework is proposed as a theoretic for imagining heteroglossic accounting that takes pluralism seriously by recognizing the reality of irresolvable differences and asymmetric power relationships associated with assorted moral perspectives.

Wind Power Planning: Problems and Perceptions in Practice and Procedure

Despite the fact that the UK has highest potential in the EU to generate renewable energy from wind, it lags behind its European partners. The departure point for this study is provided by the fact that the land use planning system has been perceived by some to create difficulties in pursuit of the achievement of National Action Plan targets. In the course of a review of literature, legislation, policy and case files a number of issues emerge relating not only to operational practice but structural concerns regarding knowledge, legitimacy and ethics. These are scrutinised in an empirical investigation which provides insights into the ontologies behind how knowledge is used and abused. Concerns are highlighted regarding the tactical manipulation of knowledges and the difficulties associated with objectifying evidence so that it can be understood, validated and authenticated. The paper concludes by reflecting on the implications for the regulatory framework, the legitimisation of decisions and the ethics of the profession and how these, in turn, are conditioned by the production, use and transparency of planning knowledge.

Performing Struggle: <i>Parrhe</i><i>sia</i> in Ferguson

<br/>���The enigma of revolts.��� You can almost hear the sigh at the end of this sentence. Foucault is making a statement here, published under the title ���Useless to Revolt���, on that ���impulse by which a single individual, a group, a minority, or an entire people says, ���I will no longer obey������. In this short piece, I question the two sides of the enigma ��� how to label the revolt ��� is the act of rioting, such as what we witnessed in Ferguson, Missouri in August 2014 ���proper resistance��� ��� and, how to understand the ��thos of the rioter. The label of counter-conduct, I argue clarifies the enigma as it allows us, challenges us even, to see the event as political. Counter-conduct provides a new framework for reading spontaneous and improvised forms of political expression. The rioter can then be seen as political and rational, as demonstrating ethical behavior. The ��thos of this behavior is represented as an ethics of the self, a form of parrh��sia where the rioter risks herself and shows courage to tell the truth, the story of her community.<br/>

Finance, social economics and community development

<p>The last three decades have seen social enterprises in the United Kingdom pushed to the forefront of welfare delivery, workfare and area-based regeneration. For critics, this is repositioning the sector around a neoliberal politics that privileges marketization, state roll-back and disciplining community groups to become more self-reliant. Successive governments have developed bespoke products, fiscal instruments and intermediaries to enable and extend the social finance market. Such assemblages are critical to roll-out tactics, but they are also necessary and useful for more reformist understandings of economic alterity. The issue is not social finance itself but how it is used, which inevitably entangles social enterprises in a form of legitimation crises between the need to satisfy financial returns and at the same time keep community interests on board. This paper argues that social finance, how it is used, politically domesticated and achieves re-distributional outcomes is a necessary component of counter-hegemonic strategies. Such assemblages are as important to radical community development as they are to neoliberalism and the analysis concludes by highlighting the need to develop a better understanding of finance, the ethics of its use and tactical compromises in scaling it as an alternative to public and private markets.</p>

Crossing the Threshold: Mysticism, Liminality, and Remedios Varo���s Bordando el manto terrestre (1961���2)

In this article we propose to take up the question of the painter���s work in connection with liminality more explicitly. We will argue that the limen Varo���s heroines cross is a psychological one that takes them through a process culminating in a rebirth of the self, and that to the extent they are in-between identities and involved in a process of initiation, they can be considered liminars (Turner). We will also argue that in order to develop this theme, which culminates in her most autobiographical work, the triptych Bordando el manto terrestre (1961���2), the artist needed to find a way conceptually to bridge surrealism and her interest in mysticism. She would have found a sympathetic approach in Jung, one of the founders of psychoanalysis, who turned explicitly to the question of religion in the troubled thirties, though, as we shall see, she revised his androcentric approach. We will suggest that Jung���s writing helped the artist make a transition from surrealism to esoteric spirituality.

A Longitudinal and Contextual Analysis of Media Representation of Business Ethics

Purpose ��� The purpose of this paper is to present an analysis of media representation of business ethics within 62 international newspapers to explore the longitudinal and contextual evolution of business ethics and associated terminology. Levels of coverage and contextual analysis of the content of the articles are used as surrogate measures of the penetration of business ethics concepts into society. Design/methodology/approach ��� This paper uses a text mining application based on two samples of data: analysis of 62 national newspapers in 21 countries from 1990 to 2008; analysis of the content of two samples of articles containing the term business ethics (comprised of 100 newspaper articles spread over an 18-year period from a sample of US and UK newspapers). Findings ��� The paper demonstrates increased coverage of sustainability topics within the media over the last 18 years associated with events such as the Rio Summit. Whilst some peaks are associated with business ethics scandals, the overall coverage remains steady. There is little apparent use in the media of concepts such as corporate citizenship. The academic community and company ethical codes appear to adopt a wider definition of business ethics more akin to that associated with sustainability, in comparison with the focus taken by the media, especially in the USA. Coverage demonstrates clear regional bias and contextual analysis of the articles in the UK and USA also shows interesting parallels and divergences in the media representation of business ethics. Originality/value ��� A promising avenue to explore how the evolution of sustainability issues including business ethics can be tracked within a societal context.

A Review of an Initiative to Introduce a Short Ethics Component into a Non-Ethics Course at a U.K. University

This paper discusses the introduction of a short ethics component into a first-year undergraduate accounting information systems course at a UK university. The influence of this ethics component on students��� ethical perceptions ��� where ethical perceptions are represented by the extent to which students��� conclusions regarding unethical actions coincide with those of experts in the field ��� is then assessed using computer-based scenarios to represent seven categories of ethical norms. The ethical perceptions in each of the scenarios are then statistically compared between two groups of students, namely those who have studied the ethics component and those who have not. Results indicate no significant difference in ethical perceptions between the two groups across all of the ethical norms. Possible explanations for this result are discussed and implications for future ethics teaching are considered.

'Truth, Ethics and Efficacy in the Training of Actors for Role Play'

Krysia M. Yardley-Matwiejczuk has addressed the clinical and psychological implications of role-play (Role Play: Theory and Practice, Sage Publications, 1997) and Judith Ackroyd has thoroughly reassessed the place of roleplay in education (Role Reconsidered, Trentham Books, 2004). But there has been no systematic analysis of the implications for actor training of this growing area of employment. This paper interrogates some of the implications of role-play for actor trainers, particularly in relation to the need for a clear ethical framework governing spontaneous performance in non-theatrical environments. The paper also suggests guidelines on ���distancing��� and ���presencing��� techniques to equip actors to cope with the unpredictability of role play-based performance.