Religious and spiritual identity and citizenship education in the UK

If education is to be about ‘human flourishing’ (De Ruyter, 2004) as well as preparation for adulthood and work, then religious and citizenship education would seem to have a key contribution towards this goal, both offering opportunities for the exploration and development of a robust sense of identity. However, despite the opposition of most religious educators, religious education has been treated by successive UK governments simply as a form of inculcation into a homogenous notion of citizenship based on nominal church attendance. Moreover, the teaching of the relatively new subject of citizenship education, whilst recognising that the sense of identity and allegiance is complex, has not regularly included faith perspectives. I argue that the concept of ‘spiritual development’, which centres on an existential sense of identity, offers a justification for combining lessons in both religious and citizenship education. I conclude on a cautionary note, arguing that pupils need to be given a critical awareness of ways in which such identities can be provided for them by default, particularly since consumer culture increasingly makes use of ‘spiritual’ language and imagery.

The multidimensional character of accounting numbers

This paper takes as its motivation debates surrounding the multiplicity of functions of accounting information. We are in particular interested in the existential function of accounting numbers and argue that numerical signs having discursive possibilities may acquire new meanings through reframing. Drawing on Goffman’s (1974) frame analysis and Vollmer’s (2007) work on three-dimensional character of numerical signs, we explore the ways in which numbers can go through instantaneous transformations and tell a new kind of story. In our analysis, we look at the main historical developments and current controversies surrounding accounting practice with a specific focus on scandals involving numerical signs as moments where our understandings and the discursive function of previously inoffensive signs shifts through a collective involvement. We map the purpose and usefulness of Vollmer’s three-dimensional framework in the analysis of selected financial accounting practices and scandals as examples of instances where numbers are reframed to suddenly perform a different existential function in context of their calculative and symptomatic dimensions.