Professionalisation and accounting in China: a historical and comparative review

While applied broadly within the setting of accounting and some other occupations, “a profession” is a particularly Western concept with peculiarly British origins. Additionally, the significance of such status and the process of “professionalisation” by which it is acquired remain beset by lingering uncertainties. Examination of the sociology of the accounting occupation within non-Western locations can contribute to exposing and clarifying these problematic and contingent aspects of occupational stratification, as well as assist in redressing the bias towards English-speaking and European countries within the accounting history literature. Proceeding from these theoretical premises, a historical and comparative study of the accounting occupation within China is undertaken. This seeks to integrate the world’s most populous nation into the historical narrative of the professionalisation of accounting, and reinforces – often vividly – that accountants’ work status is not bound to any predetermined trajectory which is innate to the occupation. Instead, the variety of localised and time-specific variables which constitute the occupational context are shown to exert a dominating influence.

Anzac day in the new millennium: insights from New Zealand millennials

Since 1916, New Zealanders have honoured soldiers of war on the 25th of April at commemorative events. The day is now known as Anzac Day, and the acronym ‘Anzac’ stands for the Australian and New Zealand Army Corps, which was established in World War I. Anzac Day commemorative events are emerging a popular cultural activity in which New Zealanders, many of whom are young, are now participating. From an event management perspective, however, the increasing popularity of attendance at the commemorative events is problematic, with potential to negatively impact the experience of attendance and the sites at which they are held. There is a need to gain a greater understanding of the experience of attendance at the events so that strategies can be developed to maintain and enhance their authenticity and integrity, while optimising their sustainability in the New Millennium.

The aim of this study was to provide information about the experience of attendance from the attendee’s perspective for later use by managers of the events. The study employed the theory of emotions to examine the consumption experience, and used a qualitative approach for this purpose. Two focus groups were undertaken in New Zealand comprised members of the generational segment, the Millennials. The data were analysed considering the literature on emotions, special event tourism, as well as the literature on dark tourism. In some ways, the special event tourism and dark tourism literatures seem to be paradoxical, however, in this study they seemed to compliment each other. A complex set of motivations, emotions and resulting attitudes, behavioural intentions, and behaviours were revealed. With this information, event managers are better able to understand the experience of attendance and consider these issues when developing strategies to manage the events. The results presented here are part of a larger study, as further data is currently being collected on the topic in Australia. Hence, there are opportunities for cross-cultural analysis about this important aspect of New Zealand, and Australian, culture.

Haunting the knowledge economy

This highly original book provides an engaging and critical introduction to the knowledge economy. The knowledge economy is a potent force pervading global and national policy circles. Yet few people outside the field of economics understand its central ideas and practices. This book makes these accessible. But it does much more. It provokes 'conversations' between the knowledge economy and those marginalized economies that haunt it: the risk, gift, libidinal and survival economies. These illuminate the knowledge economy's shortcomings and point to alternative possible systems of exchange and sets of values. This multi-disciplinary study takes the knowledge economy out of the hands of the economists and brings it into creative tension with the ideas of key thinkers from sociology, anthropology, philosophy and ecology. Illustrating the benefits of conversing with the ghosts of alternative economies, this provocative book will unsettle the way in which the knowledge economy is understood. Groundbreaking and globally applicable, it has been authored by internationally respected authors and its conceptual breadth pertains to a range of disciplines and gives it its wide appeal.

Recounting a difficult past : a South African accounting firm's "experiences in transformation"

This article examines the role of oral history in the social construction of collective memory and forgetting. The article presents a case study of a South African public accounting firm's attempt to document the history of race relations within the firm through the publication of a collection of oral histories. The research draws from the sociology of memory and recent scholarship on individual and collective memory in South Africa to analyze the firm's account of its experiences in making the transition from Apartheid to a multiracial democracy. The analysis finds that the firm's portrayal of its history reflects a narrative of reconciliation and redemption that minimizes the deep social and economic divisions that characterize South Africa's past, their relevance to accounting history, and the continuing salience of race to employment in public accounting.

`He hath the French pox` : stigma, social value and social exclusion

Goods and resources are finite, and social forces heavily pattern their distribution. One of the principal mechanisms for shaping the distribution of resources is by regulating entitlement to community membership itself. By restricting groups' membership of community, so access to social goods and resources diminishes, which in turn has a negative impact on the health and wellbeing of the excluded groups. It is argued here that community membership is determined on the basis of the perceived social value of groups and individuals and stigmatisation is the marking of individuals and groups who are 'unworthy' of social investment. Using the notion of reciprocity we show how groups may be stigmatised and socially excluded as a mechanism for protecting limited social resources from exploitation. This perspective provides an empirically testable framework for the understanding of stigma and social exclusion that goes beyond the largely descriptive work that currently populates the field. We illustrate the process of stigmatisation and social exclusion and discuss how this suggests new styles of intervention, as well as new directions for research.

Moral panic : the old and the new

The theory of moral panics has been prominent in the sociology of deviance since the 1970s. This article uses this theory to trace the rise of the moral panic around the high number of heroin overdose deaths in Australian in the mid to late 1990s. It argues, however, that much of the panic was generated by groups not traditionally associated with moral panics, but by political progressives in the field of illicit drugs as well as victims, parent groups, and those who work with illicit drug users. In this way it was not a conventional right-wing moral crusade, but it was no less a moral panic.

Preparing to not to be a footballer : higher education and professional sport

In the commercialised and professionalised world of elite sport, issues associated with career pathways and post sporting career options have a particular resonance. In various football codes, an unexpected knock, twist, bend or break can profoundly impact a player's career. In this high risk and high consequence environment, a number of sports entertainment industries have instituted player development and education programmes to educate and prepare elite level performers for life after football. Drawing on Foucault's later work on governmentality and the care of the self, this paper will discuss findings from a research project funded by the Australian Football League (AFL). The paper presents data that suggests that, elite performers are so focused on establishing and prolonging a career as an elite performer, that other aspects of identity are seen as something to be complied with as a consequence of industry expectations. An industry emphasis on higher education raises issues for the sports industries that promote player enrolment in higher education and for the higher education institutions that must manage this lack of engagement.

The animal other : horse training in early modernity

This historical sociological analysis of the training of horses for competition in early modernity draws from the sociology of the body to suggest that animals as we know them are constructed through human social processes. Contemporary horse-care publications are used to demonstrate how equine bodies were shaped through an application of humoral physiological theory. That is, they were made suitable for the human requirements of the time through preparatory procedures informed by models of somatic functioning used widely to understand humans and animals alike. The broader issue canvassed here is that ‘embodiment’ should include animal as well as human bodies. Through selective breeding, raising and care, animals have bodies that are shaped to human requirements – they embody human social processes.

Lay healing practices in the household

This thesis explores the power-knowledge relationship underlying lay healing practices in the household; a non-traditional area of study in public health. Lay knowledge continues to be discounted as illegitimate and !non-expert' by policymakers, health professionals and academics. Given the absence of theory on lay knowledge and decision-making, an eclectic theoretical approach was undertaken in this study. Theory is drawn from medical anthropology, sociology of the body, health economics, gender studies, social theory, psychology, nursing, ethics, philosophy and history of medicine in order to contribute to and advance debate. Operating within the genre of a 'multi-sited ethnography' (working across different sites), methods for data collection included 'anthropology at home' by undertaking fieldwork in Geelong, Victoria, Australia. I conducted interviews and focus group discussions with, and administered a questionnaire to, 98 participants who are parents of young children. They were recruited via primary schools and snowball sampling. The quantitative data presents a socio-demographic 'picture' of 78 women and 20 men (representing 98 households) from urban, rural and coastal areas of the region. The qualitative data contains case studies as well as narratives, analysed for their content and discourses. Additional methods included maintenance of a 'reflexive journal', inter-sectoral consultations and public health policy analysis. Research findings indicate laypeople's conceptualisations of the body, self, health and illness rest upon a notion of the embodied self and health that is physical, mental and spiritual. Lay people have a substantial knowledge base on health and ill-health that derives from many sources, is both generalised and specialised, and is set within the context of everyday life. Laypeople make diagnoses and treat illness and injury within the household. They also exercise substantial agency in determining their choice of healer(s) for therapeutic intervention and management of ill-health outside the household. This study has substantial implications for public health in terms of healers' clinical practices, research and policy.

Encounters with 'strangers' : towards dialogical ethics in English language education

This article takes the inquiry into 'nativeness' and 'non-nativeness' to the level of developing an ethical framework for professional practice in English language education. In so doing, our aim is firstly to use the 'sociology of the stranger' as a framework to problematize discourses on the Other and Othering. We shall argue that these discourses are sedimented in the modernist project of perpetual purification in which "order making ... becomes indistinguishable from announcing ever new abnormalities, drawing ever new dividing lines, identifying and setting apart ever new strangers" (Bauman, 1997, p. 11). Our next step is to open up the possibility of transcending these discourses in education through a dialogical ethics of respecting the otherness in the Other. Pedagogy based on the ethics of dialogical recognition emphasizes the value of difference in learning through the 'surplus of vision' that the Other provides for constructing new meanings and new ways to mean (Bakhtin, 1981; Levinas, 1969). The recognition of 'the foreigner in the self' has significant pedagogical implications for language educators and marks the movement from ethics to politics.

Sexuality, body esteem and physical disability

The thesis investigated sexuality and body esteem in people with physical disabilities and developed a psychometrically valid measure to assess these dimensions. Physical disability was associated with significant psychological challenges, sexual and body dissatisfaction and limited opportunities for sexual relationships. The thesis highlighted the importance of sexuality for physically disabled people.

Developing pedagogies for teaching about climate change

One of most pressing social and scientific problems of our times is maintaining climate stability in the face of growing evidence of dramatic climate change. Understanding climate change is a challenge for most citizens and it follows that teaching about climate change is equally challenging. In order to suggest new pedagogical strategies for teaching about climate change, this paper resists the deficit model of teacher education by suggesting a more organic approach in developing climate change pedagogies. This suggestion emerges from research which examines how prospective teachers understand climate change as both a scientific and social issue. Preliminary results suggest a socialized understanding of climate change as the consensual paradigm for dealing with the complex challenges presented by climate change. This paradigm affirms research that contest the anchoring of understanding of climate change on scientific concepts. The paper discusses and explores alternative pedagogies aiming to exploit student-teachers’ developed dialogic interactions and socialized scientific knowledge, as foundational in teaching about climate change and enhancing socio-scientific student engagement.

Key themes and research agendas in the sport-alcohol nexus

This article synthesizes the main themes and research agendas that have been explored in studies of sports-associated drinking. It identifies four themes in which sport and alcohol come together: (a) the commercial economy; (b) social practices and cultural identities; (c) crime and violence; and (d) health behaviors. The article highlights the paradoxical and contradictory nature of the sport-alcohol nexus, especially in relation to health behaviors and crime and violence, where sport is both a context for and a “solution” to health damaging and criminal behavior. The article also argues for the contribution that studies of sports-based drinking can make to the sociology of sport and alcohol use more broadly, particularly with regard to applying new theoretical perspectives such as “calculated hedonism” and “casual leisure” to drinking in sporting contexts. It also extends our analysis of the beer-sport-gender “holy trinity” to considering drinking by women as well as among less traditional forms of masculine identities.

Emotional reactions to real-world events in social networks

A convergence of emotions among people in social networks is potentially resulted by the occurrence of an unprecedented event in real world. E.g., a majority of bloggers would react angrily at the September 11 terrorist attacks. Based on this observation, we introduce a sentiment index, computed from the current mood tags in a collection of blog posts utilizing an affective lexicon, potentially revealing subtle events discussed in the blogosphere. We then develop a method for extracting events based on this index and its distribution. Our second contribution is establishment of a new bursty structure in text streams termed a sentiment burst. We employ a stochastic model to detect bursty periods of moods and the events associated. Our results on a dataset of more than 12 million mood-tagged blog posts over a 4-year period have shown that our sentiment-based bursty events are indeed meaningful, in several ways.