Accounting measurement in the religious perspective : conservatism or optimism

This paper concerns about accounting measurements from the socio cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern about accounting values in a religious perception. Then Islam, as one of the most debatable religion in the world, is considered as an instance. Islamic compliance accounting measurement has developed in next stage to understand how the accounting value could be different from this viewpoint from the Western conservative historical cost. This study theoretically proves that Islamic compliance accounting measurement conforms to the exit price method which is different from the Western complaisance accounting measurement.

The key learning area movement : A force for pedagogical change or a facade for continued conservatism?

Throughout the early 1990s the formal curriculum across all Australian States and Territories was re-organised to accommodate a Key Learning Area (KLA) focus.  The KLA approach to schooling marked a departure from an historical reliance on individualised school subjects as the organisers of disciplinary knowledge.  Indeed a KLA structure has the potential to promote interdisciplinary teaching and learning, a focus on the skills, values, attitudes and knowledge students are to learn and to break away from the sometimes divisive subject subcultures that permiate schools.  In short the potential for a KLA 'movement' of positive benefit to teaching and learning exists.

Over the last decade however, the impact of the 'KLA movement' on teacher practice has become more apparent.  Far from being a force for pedagogical change, some KLAs are merely re-badged versions of traditionalist conceptions of school subject and knowledge.  This paper draws on data from a study of New South Wales (NSW) history and Human Society and Its Environment (HSIE) teachers and provides an evidenced argument about the use and misuse of Key Learning Areas.

American conservatism : still not dead

Unlike Hillary Clinton, Barack Obama doesn't have The Eagles on his iPod, however as he confronts the final weeks of the presidential campaign his thoughts might turn to The Eagles' classic Hotel California.

Internal control weakness and accounting conservatism in China

Purpose: The purpose of this study is to investigate the impact of internal control weaknesses on accounting conservatism in Chinese listed firms. It also investigates the relationship between the demand for external audit and accounting conservatism, and whether additional assurance of internal control reports (ICRs) can mitigate the negative impact of ICWs on accounting conservatism.

Design/methodology/approach: An empirical research approach is taken through the use of ordinary least squares (OLS) models and hand-collected internal control weakness data from ICRs released by Chinese listed firms.

Findings: The results of this paper show that the existence of ICWs has a negative effect on accounting conservatism in China. Further, the results demonstrate that both accounting-related and non-accounting-related ICWs affect accounting conservatism. The authors also find that there is a complementary relationship between accounting conservatism and the demand for additional assurance of ICRs, and additional assurance of ICRs can mitigate the negative impact of ICWs on accounting conservatism.

Practical Implications: This study provides timely evidence to Chinese regulators of the possible economic consequences of the official implementation of internal control standard in China from 2012. The findings of this paper can also benefit regulators around the world and, in particular, the regulators in emerging markets that are considering implement regulations similar to the US SOX.

Originality/value: The paper demonstrates that a wider scope of ICWs, including non-accounting-related ICWs, also has a significant impact on accounting conservatism. Therefore, this research provides a more general evidence on the relationship between internal control quality and accounting conservatism.

Maistre avec de Sade: Zizek contra de maistre

It is possible to argue that the first world is presently living through a period of radical global reaction against the social democratic consensus of the twentieth century. In this context, the use of Slavoj Zizek's Lacnaian theory of ideology to critique the traditions of thought which inform this reaction becomes a vital task. In this paper, I use Zizek's Lacanian theory of ideology to critically analyse de Maistre's remarkable work: particularly his 'Considerations on France'. Zizek's emphasis on the role of the Real in ideology, it is argued, allows us unique purchase on de Maistre's ideological position. It allows us to show, furthermore, how reactionary conservatism does not 'conserve' the symbolic Other of the discourse of the master, since it is animated by fear and trembling that the symbolic can no longer hold in conditions of secularisation. In this context, the proximity of de Maistre with de Sade emerges as something that goes beyond superficially similar celebrations of the role of violence in human affairs. What is minimally at stake in reactionary thought per se, this paper argues, is the attempt to reground lost authority in the unmediated Real, a procedure in which the laying down of the law verges into the need to divide and sacifice others for the Jouissance of the Other. In this way, Lacan's comment that right-wing intelectuals are knaves who, if pushed, are willing to do whatever it takes to preserve power is vindicated and also elaborated. For De Maistre, the paper shows, was nothing if not a
collosally royal knave