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Article
Publication date: 5 August 2021

Ayumi Higuchi

This study aims to review Luhmann's theory of moral communication while focusing on symmetry conditions, in light of Armin Nassehi's criticism, to clarify issues regarding this…

Abstract

Purpose

This study aims to review Luhmann's theory of moral communication while focusing on symmetry conditions, in light of Armin Nassehi's criticism, to clarify issues regarding this concept. Then, Luhmann's symmetry condition is reconstructed as a concept containing double meaning via a case study in Japan. Correspondingly, interesting situations and characteristics of moral communication, such as “inflation,” the “polemogene” and ubiquity of moral communication, are interpreted more consistently.

Design/methodology/approach

In today's society, moral communication may spiral out of control and even be fatal. By examining Niklas Luhmann's theory, in this paper, the author elaborates on why and how this mechanism occurs.

Findings

The author emphasizes that the suspicion pertaining to the asymmetry of communication is stressed in the case of anonymity. When an individual communicates using a moral code, it is impossible to discern whether the implications of self-bindingness are undermined or not through observations or consequences of communication and can only be questioned or confirmed through communication. However, criticizing the outburst of the masses and exchanging blame by isolating only one aspect of such a phenomenon will only be superficial.

Originality/value

This study reveals that the very condition that makes moral communication possible enables people to communicate respectfully or contemptuously with others without any special qualification. Such an analysis can serve as a theoretical underpinning for the analysis of today's phenomena.

Details

Kybernetes, vol. 51 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 October 2000

Naoko Komori and Christopher Humphrey

This paper explores the development of household accounting practice in post‐war Japan through a review of reported experiences of the winners of an annual accounting prize scheme…

1628

Abstract

This paper explores the development of household accounting practice in post‐war Japan through a review of reported experiences of the winners of an annual accounting prize scheme organized, since 1954, by the Central Council for Saving Information. While academic study of accounting at home is a developing area, analysis has tended so far to rely mainly on Anglo‐Saxon contexts. This paper’s examination of Japanese household accounting practice offers evidence from a very different context. The paper uses the prize schemes to document key changes in household accounting practice over the last half century which essentially has seen a switch in focus from short‐term budgetary control to lifetime planning and a growing concern with broader social and environmental issues. Such changes appear to be closely related to changes in the economic and social roles served by the Japanese household.

Details

Accounting, Auditing & Accountability Journal, vol. 13 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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