A theoretical framework of analysis of accounting propensity in different religions

“Can accounting practices be analyzed in a religious system of beliefs framework?”- this paper discusses and develops a theoretical framework for answering the question based on Hofstede and Gray’s model and an analysis of accounting practices in an Islamic agenda. The paper has three purposes. First, it analyses Hofstede and Gray’s model of accounting practices derived from a cultural framework including authority, measurement, enforcement and disclosure. Then, it is argued that Hofstede’s cultural values drive to depict the Islamic societal values by referencing Holy books verses of Muslim; Koran. Third, the study utilizes the Islamic societal values by applying Gray’s model to develop a theory for determining Islamic accounting practices. The model developed here provides a reasonably sound explanation of how religion as one cultural factor affects accounting practices in different societies. In examining Islam as one of the influential religions in the world, the paper reasons that Islamic accounting configuration attends to statutory control in accounting authority, moderate in disclosure of financial information, uniformity in using accounting methods and principles, and optimism in regard to accounting measurements.

Education about diverse religions and worldviews, social inclusion and countering extremism: lessons for the Australian curriculum

Since the turn of the twenty-first century, the so-called ‘religion in schools debate’ has generated a significant amount of controversy in Australia and arguably impeded progress in both research and education about diverse religions and non-religious worldviews (ERW). This article focuses on the recently released Review of the Australian Curriculum – Final Report and examines why there has been such strong resistance to learning from international best practices in implementing ERW programmes in Australia. It presents an analysis of the Review’s findings, in light of these advances, notably the recently released Signposts: Policy and Practice for Teaching about Religions and Non-religious Worldviews in Intercultural Education document published by the Council of Europe. Finally, this article argues that for the Australian Curriculum to be genuinely ‘world class’, and for it to promote an appreciation of religious diversity, it needs to include ERW as a separate subject or across the national Curriculum, drawing on Australian and international research and policies in this field to develop curricula and resources that are appropriate for the Australian context.

Education about religions and worldviews: promoting intercultural and interreligious understanding in secular societies

This volume presents the findings of a number of empirical and theoretical studies on education about religions and worldviews (ERW) conducted in the Western societies of Britain, Ireland, Canada, Norway, Finland, New Zealand, Australia and Canada. Educational programmes about diverse religions and worldviews began to be investigated and implemented as strategies to encourage interreligious understanding and social cohesion, particularly following the 2005 London bombings when a fear of youth radicalisation and home-grown terrorism became prevalent. In addition, as a growing number of people in Western societies, and young people especially, declare themselves to have no religious affiliation, state actors are currently grappling with the reality that we are living in increasingly multifaith and non-religious societies and government education systems have become places of contestation as a result of these changes. This volume examines ERW research and policies in a number of diverse places in the hope of identifying common themes, overlapping insights and best practices that can inform research and policy for religious literacy and interreligious understanding in other contexts. This book was originally published as a special issue of the Journal of Intercultural Studies.

What is the subaltern of the comparative philosophy of religion?

It is claimed that Comparative Philosophy of Religion (CPR) mistakenly builds on the dogmas of comparative religion (or history of religions) and philosophy of religion. Thus, the belief that there are things common and therefore comparable between two or more traditions and that these objects of comparison are of philosophical or theological significance are questions that continue to trouble the field. Just what does one compare, how does one choose what to compare or why, through what methodological and epistemic tools, and who is it that carries out the tasks? But what has remained unasked and unanalyzed are the larger meta-questions concerning the motivation, civilizational presuppositions, cultural parochialism, or legacies of orientalism, modernity, and (post-)colonialism that together affect the boundedness of certain key categories and thematic issues in the comparative enterprise such as God or the Transcendent, Creation, the Problem of Evil, the Afterlife, Sin, Redemption, Purpose, and the End. Is difference with respect to alterity and altarity permissible? If so, what a postcolonial, differently gendered, cross-cultural critique would look like and what is left of CPR are two such questions explored here.

The blind men and the elephant : music education in a changing world

Education provides unique opportunities for individuals to develop their full character as Australian citizens who can play a part in the shaping of the future. All educational settings have an important role to play in bridging differences and promoting mutual respect, tolerance and understanding between people of different races, cultures, and religions. The curriculum is one component of the wider educational milieu that should be 'an enabling mechanism that nurtures adjustment to change, and simultaneously provides a roadmap of expectation' (Bruniges, 2005, p.15). As the rate and diversity of both local and global change accelerates, education continues to be faced with a multiplicity of challenges. The ways in which we respond to this will influence both the society and the curriculum that we design, implement and evaluate. Currently music educators implementing the Victorian Essential Learning Standards (VELS) are faced with the challenge of developing multicultural practices that align with both curriculum initiatives and create authentic experiences for students. As in the well-known story of the blind men and the elephant, teachers are faced with resources that offer only a shallow introduction to what is a multifaceted field. The question we pose is: 'How do educators embrace a vast range of cultural and social dimensions in our school music programmes without being like a blind man, grasping only one perspective of an extensive and complex whole?'

Space and loss: spirituality and symbolic connectedness in contemporary culture

This paper examines the significance of space in the experience, stories and memories of loss and grief. While for many religions the earth is an important element in rituals around birth, death and burial, in increasingly secular and multi-cultural societies, church and public cemeteries are no longer the dominant sacred sites, nor is religion the only way of defining ‘spirituality’. The paper describes shifts in religious and secular practices in dealing with loss and grief, presents case studies of traditional and contemporary frameworks in which ritual, storytelling and space are important elements of meaning making processes, and invites further examination of the ways in which artmaking restores a sense of control and meaning after the experience of loss.

The effect of Shamanic-like stimulus conditions and the cognitive-perceptual factor of schizotypy on phenomenology

Shamanism has remained an integral part of indigenous healing rituals since ancient times and is currently attracting interest as a complementary therapeutic technique in psychology. Recently, shamanic-like techniques have been used to facilitate changes in the phenomenology of nonshamans. However, such research has largely been delimited to a single shamanic-like technique (i.e., drumming), and the role of personality traits with regards to receptivity to this technique has been neglected. The purpose of the present study was to investigate experimentally the effect of different shamanic-like techniques and the cognitive-perceptual factor of the schizotypy construct on phenomenology. One hundred and four non-shamans were randomly assigned to one of three conditions: Drumming, Ganzfeld, or Sitting Quietly with Eyes Open. Participants' phenomenology was assessed using the Phenomenology of Consciousness Inventory, Phenomenology associated with shamanic-like techniques appeared to be statistically significantly different from phenomenology associated with sitting quietly with eyes open. Furthermore, high cognitive-perceptual participants reported significant alterations in phenomenology compared to their low cognitive-perceptual counterparts. Methodological shortcomings of the present study are discussed and suggestions for future research are advanced.

Muslim - Christian relations and the third crusade : medievalist imaginings

This article takes as its starting-point the responsiveness of children's literature to socio-political events, considering how contemporary anxieties about relationships between Muslim and Christian individuals and cultures inform three historical novels set in the period of the Third Crusade (1189-92): Karleen Bradford's Lionheart's Scribe (1999), K. M. Grant's Blood Red Horse (2004), and Elizabeth Laird's Crusade (2008). In these novels, encounters between young Christian and Muslim protagonists are represented through language and representational modes which owe a good deal to the habits of thought and expression which typify orientalist discourses in Western fiction. In effect, the novels produce two versions of medievalism: a Muslim medieval world which is irretrievably pre-modern, locked into rigid pracices and beliefs against which individuals are powerless; and a Christian medieval world which offers individuals the possibility of progressing to an enhanced state of personal fulfilment. The article argues that the narratives of all three novels incorporate particularly telling moments when Christian protagonists return to England, regretfully leaving Muslim friends. The impossibility of  enduring friendships between Muslims and Christians is based on the novels' assumptions about the incommensurability of cultures and religions; specifically, that there exists
an unbridgeable gulf between Islam and Christianity.

New way of seeing things : Ernst Troeltsch and the theological agenda

The aim of this thesis, as set out in the Introduction, is to assess the (seminal) significance of Troeltsch as one who set the agenda for twentieth century theology, particularly modern sociopolitical theology, and whose thought still has a special relevance. The first main chapter deals with the implications of the philosophy of history for theology. The Protestant theological orthodoxy of Troeltsch's time was essential ahistorical: he thought this to be untenable. Theology had to come to terms with the historical method, which was ‘a leaven which transforms everything, and finally bursts all previous forms of theological method.’ This chapter discusses Troeltsch's work concerning the principles, the cultural matrix, and the philosophy of history. The second main chapter examines another main concern of Troeltsch, namely, the status of Christianity vis-a-vis other religions. The background to this was the increasing awareness of the existence of other religions and the question of relativity and universality which this posed. Troeltschfs major response was Die Absolutheit des Christentums in which the ideas of essence, Europeanism, and absolutism were discussed, The third, and longest, chapter looks at the impact of social theory on theology. Sociology gave Troeltsch ‘a new way of seeing things’, and this new perspective is to be seen pre-eminently in The Social Teaching of the Christian Churches. Discussion of this centres on the three main concepts that Troeltsch delineated, compromise, natural law, and church/sect typology.

Parallel readings

The story of the nineteenth-century Western encounter with Buddhism demonstrates more about these first Western interpreters and their socio-historical context then about Buddhism. In parallel, this thesis also demonstrates, from the perspective of Buddhism, how the mind works to bring an object, like Buddhism, into consciousness.