Millennials: What Do We Really Know About Them?

While there are many articles in the popular press and practitioner journals concerning the Millennials (i.e., who they are and what we need to do about them), the academic literature on the subject is more limited. This chapter (1) extensively reviews this literature as published in practitioner, popular press, and academic journals across disciplines including psychology, sociology, management, human resources, and accounting education, and (2) surveys the generational study literature to determine what, if any, rigorous empirical studies exist to support (or refute) the existence of a distinct Millennial generational cohort. While the popular press is voluminous when it comes to avowed generational differences between Millennials and their predecessors, there is a paucity of peer-reviewed, academic, empirical work in the area and most of the latter suffers in some way from the overarching problem with generational research: the linear relationship between age, period, and generation that results in these variables being inherently entwined. However, even absent strong empirical evidence of a unique generational cohort, the literature offers extensive suggestions about what to do about the Millennials in our classrooms and work places. This paper better informs accounting faculty about the traits of the current generation of accounting students that are supported by empirical research versus claims made in the popular press. It argues for a more reasoned ‘‘continuous improvement’’ approach to Millennials while offering some classroom suggestions for accounting faculty members.

Eros and Transgression in an Age of Immanence: Georges Bataille’s (Religious) Critique of Kinsey

This paper explores the religious implications of eroticism in Western culture since the Sexual Revolution, a period at once applauded for its open and immanent view of sexuality and denounced for its shamelessness and promiscuity. After discussing the work and effects of Alfred C. Kinsey, the father of the Sexual Revolution, I focus on a critical appraisal of Kinsey written by French theorist Georges Bataille (“Kinsey, the Underworld and Work,” in L’Erotisme, 1957). Bataille situates contemporary Western sexuality within a larger historical movement towards the “desacralization” of all aspects of human life: sex, under the scientific gaze of the Kinsey team, became simply another “object” to be analyzed and classified, and “good” sex defined solely in terms of frequency and explosiveness of orgasm. For many, including Hugh Hefner, this approach to sex occasioned a refreshing awakening from the long dark night of Victorian sexual repression. However, as Bataille’s protégé Foucault has shown, the scientific approach to sexuality often masks a desire to control and delimit sexual behaviour, not “liberate” it. Moreover, Bataille makes the point that the desacralization of sexuality denudes sex of a vital component—eroticism—which is necessary for real pleasure and ecstasy. Beyond the “moral” critiques one often hears leveled against Kinsey and his work, Bataille provides a “religious” critique, one that stands, perhaps surprisingly, on the “near side” of sexuality.