Over the last two decades, the internationalization of accounting has been gathering steam. Fuell... more Over the last two decades, the internationalization of accounting has been gathering steam. Fuelled on by academic and popular interest in globalization, advocates of the internationalization of accounting have argued for the ...
The present paper introduces the art of interpretation to management accounting as a way to think... more The present paper introduces the art of interpretation to management accounting as a way to think about the natural world. A key aim of Interpretive Accounting Research (IAR) is motivated by a desire to understand how accounting disciplines such as management accounting might act in relation to pressing issues such as global warming, carbon emissions and sustainability considerations. IAR involves critical reasoning and invites us to rethink our response to dilemmas confronting communities and organisations. IAR emphasises the ability of citizens to rethink the structures and strategies allowing them to relate to the natural world. This leads to an argument that IAR adds philosophical insight into the discipline of management accountant using our powers of interpretation and perception to put us directly in the world. The issue for management accountants is to keep in mind the need to broaden and conceptualise how we theorise cultural and environmental dilemmas that confront the dis...
Taylor has stated that he concurs with aspects of Deep Ecology through his evaluative and interpr... more Taylor has stated that he concurs with aspects of Deep Ecology through his evaluative and interpretivist framework. I use his work on Maurice Merleau-Ponty’s direct coping and perception to explain this affinity with Deep Ecology. This involves exploring the meaning and value provided by nature which involves how we are open to a world which can be explored, learnt and then theorised about.
This article uses the interpretive work of Dreyfus, Gadamer, Nussbaum and Taylor to explore the n... more This article uses the interpretive work of Dreyfus, Gadamer, Nussbaum and Taylor to explore the natural environment as a shared ecological and social commonality. I focus on the supposition that the natural world possesses intrinsic value and new political structures are needed. I explore how we might better engage with multiple cultures concerning matters at the heart of ecological politics. Political interpretivists offer processes of equal facilitation and maximization that work to include environmental values in democratic thought. Interpretivists differ from earth-based and neo-conservative environmentalists, who dominate modern debates. The differences involve understanding the role of practical reasoning and how humanity interacts with the natural world. Intriguingly, then, interpretivists concur with Deep Ecologists that nature possesses intrinsic value, but do so guided by an ideal of authenticity.
Over the last two decades, the internationalization of accounting has been gathering steam. Fuell... more Over the last two decades, the internationalization of accounting has been gathering steam. Fuelled on by academic and popular interest in globalization, advocates of the internationalization of accounting have argued for the ...
The present paper introduces the art of interpretation to management accounting as a way to think... more The present paper introduces the art of interpretation to management accounting as a way to think about the natural world. A key aim of Interpretive Accounting Research (IAR) is motivated by a desire to understand how accounting disciplines such as management accounting might act in relation to pressing issues such as global warming, carbon emissions and sustainability considerations. IAR involves critical reasoning and invites us to rethink our response to dilemmas confronting communities and organisations. IAR emphasises the ability of citizens to rethink the structures and strategies allowing them to relate to the natural world. This leads to an argument that IAR adds philosophical insight into the discipline of management accountant using our powers of interpretation and perception to put us directly in the world. The issue for management accountants is to keep in mind the need to broaden and conceptualise how we theorise cultural and environmental dilemmas that confront the dis...
Taylor has stated that he concurs with aspects of Deep Ecology through his evaluative and interpr... more Taylor has stated that he concurs with aspects of Deep Ecology through his evaluative and interpretivist framework. I use his work on Maurice Merleau-Ponty’s direct coping and perception to explain this affinity with Deep Ecology. This involves exploring the meaning and value provided by nature which involves how we are open to a world which can be explored, learnt and then theorised about.
This article uses the interpretive work of Dreyfus, Gadamer, Nussbaum and Taylor to explore the n... more This article uses the interpretive work of Dreyfus, Gadamer, Nussbaum and Taylor to explore the natural environment as a shared ecological and social commonality. I focus on the supposition that the natural world possesses intrinsic value and new political structures are needed. I explore how we might better engage with multiple cultures concerning matters at the heart of ecological politics. Political interpretivists offer processes of equal facilitation and maximization that work to include environmental values in democratic thought. Interpretivists differ from earth-based and neo-conservative environmentalists, who dominate modern debates. The differences involve understanding the role of practical reasoning and how humanity interacts with the natural world. Intriguingly, then, interpretivists concur with Deep Ecologists that nature possesses intrinsic value, but do so guided by an ideal of authenticity.
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