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.

Abatement of nitrous oxide over natural and iron modified natural zeolites

The natural zeolite obtained from the Sivas-Yavu region in Turkey and iron modified forms were studied for the decomposition of N2O and selective catalytic reduction of N2O with NH3. The natural and iron modified zeolites were characterised by XRD, SEM, H-2-TPR, NH3-TPD and low temperature nitrogen sorption. The effect iron loading, precursor and valency on the catalytic performance of catalysts were studied. The catalytic activity of the zeolites increased up to about 7.0 wt.% Fe. Above this value, the activity decreased as a result of a reduction in the surface area and pore volume of the zeolite. The highest catalytic activity was observed using catalysts prepared with FeCl2 due to the formation of more reducible iron species in the zeolites. When FeSO4 was used as the iron precursor, sulphate remained on the surface even after extensive washing resulting in a decrease in the N2O decomposition activity and a shift the N2O reduction temperature to higher values. Since the natural and iron exchanged natural zeolites prepared using FeCl2 have comparable activity with synthetic zeolites, the offer a promising alternative catalyst for the abatement of N2O, particularly for the selective reduction of N2O with NH3. (C) 2011 Elsevier B.V. All rights reserved.

A 50,000-year record of Late Pleistocene tropical vegetation and human impact in lowland Borneo.

There has been considerable uncertainty about the nature of Pleistocene environments colonised by the first modern humans in Island SE Asia, and about the vegetation of the Last Glacial Maximum (LGM) in the region. Here, the palynology from a series of exposures in the Great Cave of Niah, Sarawak, Malaysian Borneo, spanning a period from ca. 52,000 to 5000 BP is described. Vegetation during this period was climate-driven and often highly unstable. Interstadials are marked by lowland forest, sometimes rather dry and at times by mangroves. Stadials are indicated by taxa characteristic of open environments or, as at the LGM, by highly disturbed rather open forest. Stadials are also characterised by taxa now restricted to 1000-1600 m above sea level, suggesting temperature declines of ca 7-9 C relative to present, by comparison with modern lapse rates. The practice of biomass burning appears associated with the earliest human activity in the cave.