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Over ten thousand years ago the needs of society to be able to account for economic transactions led to the development of accounting tokens made of clay. In a world in which writing and numbering had not emerged, the attributes of the economic transactions had to be represented by shape and size, as well as incised markings. Changes in the accounting system coincided with changes in the social structure and economic advancement.

These tokens were the genesis of writing and numbering. The use of pictographs led to a large variety of signs; finally, when the signs assumed a sound value in addition to the commodity, writing and speech were united. The tokens also provided the necessary seriation and one-one correspondence necessary to develop counting as well as higher cognitive structures.

This article compares the archeological evidence regarding the development of the tokens to the theories and experiments of Piaget, concerning the development of numbering and cognitive structures.

Together with the globalization, the markets throughout the world entered into an intense competition and it led the companies in capital markets into a panic. During the competition for being at the top, the companies may sometimes have recourse to various frauds, corruption, or manipulations. The advancing technology is the most useful instrument of companies for this purpose. Countering these frauds and corruptions, which are gradually becoming more complex, is the profession of “auditing” which entered into an institutionalization and professionalization process. One of the most important milestones in this process is the emergence of the forensic accounting profession. The forensic accounting services, especially in the USA and Canada, provide courts and lawyers with support by making use of accounting, auditing, and analytical investigations on legal issues involving financial disputes. The forensic accountants offer service to relevant persons and institutions in order to determine the frauds made by the companies and support the lawsuits.

The objective of the present study is to provide information about the forensic accounting profession and its development in the world, as well as contributing to the development and recognition of forensic accounting practices.

Children are not clay tablets upon which adults can etch predetermined futures. Rather, children are active agents who repeatedly interact with various social fields. Religion, one of those fields, is a major social institution that influences one’s religious beliefs as well as one’s secular behavior. Studying children’s views on religion and how they relate to their religious communities makes explicit the ways children actively participate in their own religious socialization. Consequently, this study is an examination of children’s participation in their religious communities at two evangelical Protestant churches in Northern California utilizing focus group interviews of children as a way to get at children’s collaborative constructions of meanings. Consistent with current understandings in the sociology of childhood, findings indicate that children separate themselves from those of adults within their own “kid congregations” that are distinctly separate from the adults. Moreover, this research addresses a gap in the sociological literature regarding how children talk about their relationships to their church communities; it has implications for how one interprets and approaches current and future studies investigating how children relate to their religious communities.

Since the rise of rationalism (Bond, 1935) the imagination has often been considered too subjective, and at times regarded with scholarly skepticism (Burke, 2008). Yet, imagination seems to provide basic psychological functions for the human intellect and our understanding particularly of large problems (Hillman, 1975), (Winnicott, 1971). More than the mere ‘fancy’ criticized by Dr Johnson (Havens, 1943), the imagination serves both speculative and interpretive functions, displaying distinct use of cerebral imagery to solve complex environmental and interpersonal challenges. Yorke (2013) argues that humans experience the world dialectically, interpreting everything as cause and effect. Imagination plays a vital role in these universal narratives, shaping our cultural heritage, expression and experience (Zittoun & Gläveanu, 2018). Our oldest tales feature monsters, creatures who are often more interesting and memorable than the heroes who fight them. Halberstam (1995) theorises that monsters are meaning machines. Monsters serve an admonitionary role, and their transgressive nature defines them while displaying a distinct visuality. Like imagination, monsters enable us to analyse and approach difficult topics in innovative ways.

H. P. Lovecraft is one of the most influential horror writers of the twentieth century (King, 1985). Imagination, the visual and the monstrous find a unique balance in his works. Using Lovecraft's copious correspondence, his drawings and his 1927 short story The Call of Cthulhu as a lens, the relationships between imagination, the visual and the monstrous are examined. These postulate an underlying mutual interdependence between the normative and the monstrous and suggest Lovecraft's imaginative use of the visual and monstrous to transgress the bounds of conventional epistemologies and experiences, thereby displacing the anthropocentric focus of conventional narratives.

The purpose of this chapter is to study the mathematisation of finance – excessive use of mathematical models in finance – which has been widely blamed for the recent financial and economic crisis. We argue that the problem might actually be the financialisation of mathematics, as evidenced by the gradual embedding of branches of mathematics into financial economics. The concept of embeddedness, originally proposed by Polanyi, is relevant to describe the sociological relationship between fields of knowledge. After exploring the relationship between mathematics, finance and economics since antiquity, we find that theoretical developments in the 1950s and 1970s lead directly to this embedding. The key implication of our findings is the realization that it has become necessary to disembed mathematics from finance and economics, and proposes a number of partial steps to facilitate this process. This chapter contributes to the debate on the mathematisation of finance by uniquely combining a historical approach, which chronicles the evolution of the relation between mathematics and finance, with a sociological approach from the perspective of Polyani’s concept of embedding.