Employing neo-Durkheimian institutional theory in crosscultural accounting research

Purpose
Neo-Durkheimian institutional theory, as developed by the anthropologist Mary Douglas, is proposed as a suitable theory base for undertaking cross-cultural accounting research. Her social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant
dialogues. Further, it is a dynamic theory able to take account of cultural change.

Design/methodology/approach
The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.

Findings (mandatory)
Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the
behaviours of different social groups and is not open to the same criticisms as Hofstede’s
work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and
the UK provide an explanation of the variations in the comparative experiences of
financialization.

Education research and youth subculture theory

Recent theoretical developments (particularly those involving the work of Michel Foucault) have challenged the foundations upon which subcultural analysis is built. It is not the intention of this paper to take issue with the underpinning neo-Marxist assumptions concerning hegemony, consciousness and culture. Rather, the intention is simply to problematise the use of subculture theory in terms of its totalising, normalising and dichotomising nature.

Letting go of Neo-Liberalism (with some help from Michel Foucault)

Neo-liberalism has become one of the boom concepts of our time. From its original reference point as a descriptor of the economics of the “Chicago School” such as Milton Friedman, or authors such as Friedrich von Hayek, neo-liberalism has become an all-purpose descriptor and explanatory device for phenomena as diverse as Bollywood weddings, standardized testing in schools, violence in Australian cinema, and the digitization of content in public libraries. Moreover, it has become an entirely pejorative term: no-one refers to their own views as “neo-liberal”, but it rather refers to the erroneous views held by others, whether they acknowledge this or not. Neo-liberalism as it has come to be used, then, bears many of the hallmarks of a dominant ideology theory in the classical Marxist sense, even if it is often not explored in these terms. This presentation will take the opportunity provided by the English language publication of Michel Foucault’s 1978-79 lectures, under the title of The Birth of Biopolitics, to consider how he used the term neo-liberalism, and how this equates with its current uses in critical social and cultural theory. It will be argued that Foucault did not understand neo-liberalism as a dominant ideology in these lectures, but rather as marking a point of inflection in the historical evolution of liberal political philosophies of government. It will also be argued that his interpretation of neo-liberalism was more nuanced and more comparative than the more recent uses of Foucault in the literature on neo-liberalism. It will also look at how Foucault develops comparative historical models of liberal capitalism in The Birth of Biopolitics, arguing that this dimension of his work has been lost in more recent interpretations, which tend to retro-fit Foucault to contemporary critiques of either U.S. neo-conservatism or the “Third Way” of Tony Blair’s New Labour in the UK.

Michel Foucault's 'the birth of biopolitics' and contemporary neo-liberalism debates

Neo-liberalism has become one of the boom concepts of our time. From its original reference point as a descriptor of the economics of the ‘Chicago School’ or authors such as Friedrich von Hayek, neo-liberalism has become an all-purpose concept, explanatory device and basis for social critique. This presentation evaluates Michel Foucault’s 1978–79 lectures, published as The Birth of Biopolitics, to consider how he used the term neo-liberalism, and how this equates with its current uses in critical social and cultural theory. It will be argued that Foucault did not understand neo-liberalism as a dominant ideology in these lectures, but rather as marking a point of inflection in the historical evolution of liberal political philosophies of government. It will also be argued that his interpretation of neo-liberalism was more nuanced and more comparative than more recent contributions. The article points towards an attempt to theorize comparative historical models of liberal capitalism.

Triple Helix: Film Noir, Neo Noir and Los Angeles – imagining history and remembering the future in the most contemporary city

Modern and Postmodern Los Angeles is examined through the lens of film noir and neo noir. The unique relationship between the city of Los Angeles and cinema is discussed in terms of a historiography emphasizing the role played by these defining film styles and genres. The research draws and extends on the work conducted by Edward Dimendberg, Paula Rabinowitz and Mike Davis, and urban theory approaches associated with the Los Angeles School of Urbanism.

A Literary Turn : Rethinking the Roles of Generalization and Theory in Anglo-American Moral Philosophy

This work investigates the role of narrative literature in late-20th century and contemporary Anglo-American moral philosophy. It aims to show the trend of reading narrative literature for purposes of moral philosophy from the 1970 s and early 80 s to the present day as a part of a larger movement in Anglo-American moral philosophy, and to present a view of its significance for moral philosophy overall. Chapter 1 provides some preliminaries concerning the view of narrative literature which my discussion builds on. In chapter 2 I give an outline of how narrative literature is considered in contemporary Anglo-American moral philosophy, and connect this use to the broad trend of neo-Aristotelian ethics in this context. In chapter 3 I connect the use of literature to the idea of the non-generalizability of moral perception and judgment, which is central to the neo-Aristotelian trend, as well as to a range of moral particularisms and anti-theoretical positions of late 20th century and contemporary ethics. The joint task of chapters 2 and 3 is to situate the trend of reading narrative literature for the purposes of moral philosophy in the present context of moral philosophy. In the following two chapters, 4 and 5, I move on from the particularizing power of narrative literature, which is emphasized by neo-Aristotelians and particularists alike, to a broader under-standing of the intellectual potential of narrative literature. In chapter 4 I argue that narrative literature has its own forms of generalization which are enriching for our understanding of the workings of ethical generalizations in philosophy. In chapter 5 I discuss Iris Murdoch s and Martha Nussbaum s respective ways of combining ethical generality and particularity in a philosophical framework where both systematic moral theory and narrative literature are taken seriously. In chapter 6 I analyse the controversy between contemporary anti-theoretical conceptions of ethics and Nussbaum s refutation of these. I present my suggestion for how the significance of the ethics/literature discussion for moral philosophy can be understood if one wants to overcome the limitations of both Nussbaum s theory-centred, equilibrium-seeking perspective, and the anti-theorists repudiation of theory. I call my position the inclusive approach .

Large plane deformations of thin elastic sheets of neo-hookean material

Large plane deformations of thin elastic sheets of neo-Hookean material are considered and a method of successive substitutions is developed to solve problems within the two-dimensional theory of finite plane stress. The first approximation is determined by linear boundary value problems on two harmonic functions, and it is approached asymptotically at very large extensions in the plane of the sheet. The second and higher approximations are obtained by solving Poisson equations. The method requires modification when the membrane has a traction-free edge.

Several problems are treated involving infinite sheets under uniform biaxial stretching at infinity. First approximations are obtained when a circular or elliptic inclusion is present and when the sheet has a circular or elliptic hole, including the limiting cases of a line inclusion and a straight crack or slit. Good agreement with exact solutions is found for circularly symmetric deformations. Other examples discuss the stretching of a short wide strip, the deformation near a boundary corner which is traction-free, and the application of a concentrated load to a boundary point.

Theorising European Integration: Revisiting Neo-Functionalism and Testing its Suitability for Explaining the Development of EC Competition Policy?

This paper was published in the highly respected, peer reviewed and ISI ranked journal - 'European Integration on-line paper series

'From Neo-Latin to Vernacular: Marvell's Bilingualism and Renaissance Pedagogy'

This chapter contextualises Marvell's Latin poetry in relation to seventeenth-century pedagogical theory and practice, with particular focus on bilingual textbooks, double translation methodology, and etymological alertness. An analysis of several Marvellian case-studies serves to highlight the influence of pedagogical bilingualism upon his poetic creativity.

Pursuing a Developmental State Trade Agenda in a Neo-Liberal Context

This book explains why it was possible for the Worker’s Party (PT) in Brazil and the African National Congress (ANC) in South Africa to pursue a developmental state trade policy, in spite of neoliberal constraints. The major theoretical lenses are three-fold. It applies state theory (macrolevel), policy network analysis (meso-level) and theories on political parties with emphasis on factional politics (micro-level). This book highlights the socio-political relevance of comparatively progressive policy frameworks and expands the debate on how to re-gain national policy space for progressive reform policies even under neoliberal constraints.

Towards (more) integrity in academia: transcending neo-liberal assumption of research and knowledge creation and the “rules” supressing academic freedom

European researchers across heterogeneous disciplines voice concerns and argue for new paths towards a brighter future regarding scientific and knowledge creation and communication. Recently, in biological and natural sciences concerns have been expressed that major threats are intentionally ignored. These threats are challenging Europe’s future sustainability towards creating knowledge that effectively deals with emerging social, environmental, health, and economic problems of a planetary scope. Within social science circles however, the root cause regarding the above challenges, have been linked with macro level forces of neo-liberal ways of valuing and relevant rules in academia and beyond which we take for granted. These concerns raised by heterogeneous scholars in natural and the applied social sciences concern the ethics of today’s research and academic integrity. Applying Bourdieu’s sociology may not allow an optimistic lens if change is possible. Rather than attributing the replication of neo-liberal habitus in intentional agent and institutional choices, Bourdieu’s work raises the importance of thoughtlessly internalised habits in human and social action. Accordingly, most action within a given paradigm (in this case, neo-liberalism) is understood as habituated, i.e. unconsciously reproducing external social fields, even ill-defined ways of valuing. This essay analyses these and how they may help critically analyse the current habitus surrounding research and knowledge production, evaluation, and communication and related aspects of academic freedom. Although it is acknowledged that transformation is not easy, the essay presents arguments and recent theory paths to suggest that change nevertheless may be a realistic hope once certain action logics are encouraged.

Neo-Gramscianism

Gramscian concepts have been utilized by scholars to analyze and illuminate various aspects of GLOBAL ENVIRONMENTAL GOVERNANCE. A foremost application of neo-Gramscianism to the scholarship on global environmental governance has been in challenging the basic premise of orthodox regime theory that international environmental rule-making is the exclusive preserve of state actors. Gramscian theory is very sensitive to the role and importance of political contestations, accommodations and compromises, which many have noted as the ‘stuff’ of environmental governance. Crucially, while a Gramscian analysis is sensitive to the counter-hegemonic potential of the subordinate class and the ever contested and changing contours of power in a social regime, it does not subscribe to the unlimited possibility of outcome. Given the utility of neo-Gramscian ideas, as demonstrated by the scholarship discussed, it is surprising that the approach has not been deployed more widely in the scholarship on global environmental governance.