Exploring comparative international accounting history

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region- or country-specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.

Administering the global trap : the role of educational leaders

This article begins with an analysis of Martin and Schumann’s thesis that globalization is (a) enhancing the power of corporations and undermining the sovereignty of nation states and (b) in the process consuming social capital at an alarming rate, thus producing a loss of social cohesion. Globalization is then discussed in terms of the transformations of technology, finance, production and culture, and Gray’s account of differing relationships between markets and cultures in differing forms of capitalism is introduced. The Third Way is then analysed as a specific attempt to resolve cultural contradictions and its limitations are set out. As a possible way forward Amartya Sen’s account of ‘development as freedom’ is outlined and the implications for the role of educational leaders are discussed.

Tracking the nomadic life of the eductional researcher: what future for feminist public intellecturals and the performative university?

Is the idea of the liberal university dead, has the postmodern university any chance of being emancipatory, has the theory–practice divide merely collapsed in an era of 'new knowledge work', or has the university just become one aspect of market states and global capitalism? Knowledge-based economies locate universities as central to the commodification and management of knowledge, while at the same time the legitimacy of the university and the academic as knowledge producers is challenged by postmodernist, feminist, post-colonial and indigenous claims within a wider trend towards the 'democratisation of knowledge' and a new educational instrumentalism and opportunism. What becomes of the educational researcher, and indeed their professional organisations, in this changing socio-political and economic scenario? Is our role one of policy service, policy critique, technical expert or public intellectual? In particular what place is there for feminist public intellectuals in a so-called era of post feminism and public–private convergence? The paper draws on feminist and critical perspectives to mount a case for the importance of the public intellectual in the performative postmodern university.

Introduction: perspectives on work-life balance

Work-life balance has emerged as a major concern for researchers trying to map the dimensions and causes of the issue, for policy makers searching for uncontroversial solutions to the problem and for individuals trying to construct satisfying and productive lives. There is some agreement over the main contributors to the work-life balance 'problem': the increase in female participation in the workforce since the 1960s; changes to work from the mid-1970s, in particular greater work intensification, an increase in alternative work schedules away from the standard working week and the growth of casual jobs (particularly in Australia); and a de-differentiation of roles, which has contributed to greater spill-over between work and other roles.

These factors are embedded in economic, social and cultural changes that characterise the post-World War II development of late capitalism in the more developed economies. Each is itself the result of a set of complex processes of change. We do not attempt here to detail these changes in all their complexity but draw out those elements that are most important in attempting to understand the work-life issue in terms of causal forces, mediating support systems and the effects of work-life balance or 'imbalance' on individuals, households, communities and societies.

This issue of Labour and Industry brings together three papers that focus on different work-life balance issues as a result of differing causal forces, different configurations of work/life activities, varying outcomes and variations in terms of support available. In particular, the problem of work-life balance is examined through an analysis of change in attitudes to mothers working in Australia, a study of agency or labour hire, and a study of young professionals. These papers were first presented at the WorkTimes/LifeTimes Colloquium held in Geelong, Victoria in December 2004. The aim of this colloquium was to explore issues around working time and the impact that this has on other aspects of people's lives. Specialists in the area of working time, time use, employee relations, and work-family came together to share the results of their respective research areas and to debate the theoretical and policy implications of their findings.

Herbert Spencer in the suburbs? Class, politics, ideology and the Australian petty-bourgeoisie in the Howard years

A dominant trope of media commentary after the 2004 federal election was the rise of blue-collar self-employment and small business and its negative impact on Labor electoral support. In this paper I examine the evidence on the growth of self-employment and small business in Australia since the 1980s and the political consequences of this growth. I consider why the growth of self-employment and small business has been overstated by many observers, and the emergence of a right-wing anti-capitalism in the critique of the dependence of wage-labour. Although the growth of self-employment and small business has been overstated it is a real phenomenon. I extract the rational kernel from the largely ill-informed commentary on this issue and place contemporary debates about self-employment in a historical and global context. I consider why the self-employed and small business were once seen as natural allies of the working-class in a populist coalition but why they are now identified by commentators as hostile to class politics.

The bio-economy and the competition state : transcending the dichotomy between coordinated and liberal market economies

This article examines the role of the state in the emerging bio-economy. The starting point is that state interventions, including supportive regulatory arrangements and the shaping of public attitudes, constitute core assets in the evolution of bio-industrial complexes. Public policy in the bio-economy, across advanced industrial countries, is well captured by the “competition state” concept. This type of state takes different forms, analogously with the historical variants of the Keynesian welfare state. The article compares patterns of governance of the biotechnology sector in Finland and Sweden, the USA and the UK, and Australia. It is concluded that the bio-industry sector does not fit with the “models of capitalism” paradigm which postulates coherence within, and systemic divergences between, national models of economic governance. The bio-economy displays trends toward convergence, in particular mounting public investments in health care and in research and development. On the other hand, countries differ in their approach to market regulation, industrial support, and ethical restrictions. These differences do not follow the dichotomy between “liberal” and “coordinated” models of capitalism.

Animating grandma : the indices of age and agency in contemporary children

Analysis of three animated children's films, each with heroic grandmothers motivating their plotlines, suggests a shift in the representational politics mediating older women to child audiences. The films function as critiques, reflections, and mechanisms of contemporary capitalism's available sociocultural locations for older women, modelled through varying degrees of subversive performance. Interrogating the agency potential of housework, nurture and extreme sports, this article assesses the role and function of the “Granny trope” in contemporary children's media.

Passion in Jamie's kitchen : the vital ingredient in education and training for young workers?

In this paper we will sketch out and briefly analyse a recurring and central theme throughout the reality TV series Jamie’s Kitchen – that of passion:

• Passion for food;
• Being passionate as you construct and present yourself;
• Being passionate about your work;
• Having a go, getting passionate in a training environment which compresses years of training into months of training.

In this series the high profile celebrity chef Jamie Oliver set out to transform a group of unemployed young Londoners into the enterprising, entrepreneurial, ideal worker of 21st century flexible capitalism. This series, and its figure of the entrepreneurial, risk taking, small businessman (who in this instance is also a global celebrity brand) seeking to develop similar dispositions and behaviours in a workforce that initially does not display such character features, illuminates, and provides a means to explore, key features of new work regimes. The emphasis on passion in the analysis – which draws on Foucault’s later work on the care of the self - allows us to connect to discussions about education and training that highlight the passionate/pleasure dimensions of pedagogy. These elements of education and training very rarely get discussed in a vocational education and training environment which is largely driven by modules/competencies/outcomes.

New media pathways: navigating the links between home, school, and the workplace

This chapter uses the case of students enrolled in the Multimedia Pathway offered by Harbourside High School to discuss the tensions and contradictions inherent in the views that: (a) school curriculum and pedagogy have much to learn from young people's informal and leisure-based learning; and (b) school-based courses in new media are important because they increase student retention and the chance of success in post-school employment. We draw on literature about the "new work order" (Gee, Hull, & Lankshear, 1996) to explore the nature of these students' learning about and with lCTs and show that the students' knowledge exists "in a network of relationships" (Gee, 2000) that bridge the formal and informal learning divide. Finally, we discuss the parts played by their in- and out-oi-school engagements with lCT in their becoming the kinds of portfolio people supposedly required by the new capitalism.

Towards the confirmation of the MOA model : an applied approach

The aim of this paper is to develop a grounded understanding of the role that the MOA constructs play in influencing environmentally responsible  behaviour. Data collected is used to qualitatively confirm the MOA Model (Rothschild, 1999) in an environmental management application and provide a basis to inform the development of a comprehensive quantitative causal investigation. This study will seek to determine the specific contributions of each MOA factor in the study context. The case study chosen for this investigation is representative of other social marketing applications for the MOA framework. The case study concerns the behaviour of agrarian land managers with respect to the rabbit pest problem affecting rural Australia. The paper concludes by confirming the appropriateness of the constructs within the MOA Model.

'Don't be a smart arse': Young workers, individualization, and an ethic of enterprise in Jamie's Kitchen

In Jamie’s Kitchen the high profile celebrity chef Jamie Oliver set out to transform a group of unemployed young Londoners into the enterprising, ideal worker of 21st century flexible capitalism. The paper will argue that this reality TV series provides a means to explore key features of new work regimes. We will analyse particular aspects of the increasingly powerful individualising and normalising processes shaping the lifeworlds of young workers in a globalising risk society. Processes that require those who wish to be positively identified as entrepreneurial to do particular sorts of work on themselves; or suffer the consequences.
Drawing on Foucault’s later work on the care of the self, and the  individualization theses of the reflexive modernization literature, we identify and analyse the forms of personhood that various institutions, organisations and individuals seek to encourage in young workers; and the ways in which institutionalised risk environments increasingly individualise the risks and uncertainties associated with labour market participation. The paper argues that our understandings of what it means to be a worker of the world, are being rearticulated around the idea that we are free to choose. And we must exercise this freedom – reap its rewards, carry its obligations – as individuals.

Tracking the nomadic life of the educational researcher :- what future for feminist public intellectual(s) and/in the performative postmodern university

Is the idea of the liberal university dead, has the post modern university any chance of being emancipatory, has the theory practice divide merely collapsed in an era of 'new knowledge work', or has the university just become one aspect of market state and global capitalism. Knowledge based economies simultaneously locate universities as central to the commodification and management of knowledge while the legitimacy of the university and the academic as knowledge producers is challenged by post modernist, feminist, postcolonial and indigenous claims within a wider trend towards the 'democratisation of knowledge' and a new educational instrumentalism and opportunism. What becomes of the educational researcher, and indeed for their professional organizations, in this changing socio political and economic scenario? Is our role one of policy service or policy critique, technical expert or public intellectual? In particular what place is there for feminist public intellectuals in a socalled era of post feminism and public-/private convergence? The paper draws on recent debates around the nature of knowledge based societies, trends in relations between policy and educational research, and draws upon feminist and critical perspectives to mount a case for the importance of the postmodern university and the public intellectual.

The nationals may be heading into the wilderness, forever

Non-union rural workers may well be attracted to Kevin Rudd. IN RECENT decades, the Nationals have defied predictions of their demise. They have weathered the passing of agrarian socialism and the rapid decline in the farm population and - after the debacle of the "Joh for PM" campaign two decades ago - the party has successfully rallied around more limited goals of political survival and influence in the Coalition. Their parliamentary representation has fallen,...

Antinomies of Slavoj Zizek

For the last decade, Slavoj Zizek's provocative and insightful interventions have contested the contemporary abandonment of radical politics and the postmodern retreat from the Enlightenment. Rejecting talk of the "victory of liberalism," Zizek calls for a revolutionary analysis of the connection between multinational capitalism and political subjectivity capable of reconstructing the project of global emancipation. In opposition to postmodern relativism, Zizek positions Lacan not as a postmodern theorist but as an Enlightenment thinker. His Lacanian interpretation of ideology proposes that the missing link in post-Althusserian theories is the unconscious subject, as the unruly by-product of ideological interpellation. Zizek combines this...