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This paper aims to provide a commentary on evidence presented and issues raised by Egan (2018) regarding LGBT+ diversity initiatives in the accountancy profession.

This paper is an invited commentary based on the author’s experiences of LGBT+ and other diversity initiatives in the profession.

There is cause for optimism in how far the profession has progressed in some countries on supporting LGBT+ (and other forms of) diversity.

As multinational accountancy firms can be agents for change in countries where there remains considerable discrimination and hostility to LGBT+ (and other) communities, constructive critique to help further improve the firms’ innovative actions on LGBT+ and other diversity issues could have a major positive impact on social justice. Egan (2018) is an example of such constructive critique.

Where other academic studies take a disparagingly critical approach, they risk both squandering the opportunity to help achieve the progress they espouse and discouraging other firms embracing innovative diversity practices.

This study provides a counter perspective to some critical accounting arguments that appear to value idealism over progress.

The purpose of this paper is to investigate how Marxist accounts of capitalism and capitalists as “vampiric” and “cannibalistic” can challenge the exploitation underlying “monstrosity” of the diverse “liberal organization”.

To bear out this argument, it will critically turn to Marx's original description of capitalism as “vampire” like. It will do so by examining a range of theoretical and existing empirical research related themes of contemporary diversity.

The paper argues that in order to avoid becoming capitalist monsters it is imperative to adopt an explicitly anti-capitalist Marxist perspective centring on themes of a “monstrous” capitalism. Capitalist organizations, not only “suck the blood of workers” but turns them into exploiting vampires, feeding on others for own profit and promotion. Yet it also expands on such readings by emphasizing the liberating possibilities that a more contemporary view of “monsters” stressing radical diversity and difference can make to this Marxist critique.

To this end, it illuminates how a perspective uniting these ideals, termed here as a “revolutionary monstrous humanism”, can effectively challenge the dehumanization of managerial control and market ideologies while also fighting for the right of individuals to express their heterogeneous and always evolving unique cultural identities.

Professionals often dislike dirty work, yet they accommodate or even embrace it in everyday practice. This chapter problematizes Andrew Abbott’s professional purity thesis by examining five major forms of impurities in professional work, namely impurity in expertise, impurity in jurisdictions, impurity in clients, impurity in organizations, and impurity in politics. These impurities complicate the relationship between purity and status as some impurities may enhance professional status while others may jeopardize it, especially when the social origins of professionals are rapidly diversifying and professional work is increasingly intertwined with the logics of market and bureaucracy. Taking impurities seriously can help the sociology of professions move beyond the idealistic image of an independent, disinterested professional detached from human emotions, turf battles, client influence, and organizational or political forces and towards a more pragmatic understanding of professional work, expertise, ethics and the nature of professionalism.

During early childhood, Indians and non-Indians learn a definition of “Indianness” (Merskin, 1998, p. 159). Around 18 months of age, human beings begin to recognize themselves as distinct and separate from their mothers and others (Lacan, 1977). By age 6, most attributes of personality formation are already established (Biber, 1984). The content of the information that consciously and unconsciously reaches children is critical for the formation of a healthy, grounded sense of self and respect for others. Today, in the absence of personal interaction with an indigenous person, non-Indian perceptions inevitably come from other sources. These mental images, the “pictures in our heads” as Lippmann (1922/1961, p. 33) calls them, come from parents, teachers, textbooks, movies, television programs, cartoons, songs, commercials, art, and product logos. American Indian images, music, and names have, since the beginning of the 20th century, been incorporated into many American advertising campaigns and marketing efforts, demarcating and consuming Indian as exotic “Other” in the popular imagination (Merskin, 1998). Whereas a century ago sheet music covers and patent medicine bottles featured “coppery, feather-topped visage of the Indian” (Larson, 1937, p. 338), today's Land O’ Lake's butter boxes display a doe-eyed, buckskin-clad Indian “princess.” The fact that there never were Indian “princesses” (a European concept), and most Indians do not have the kind of European features and social “availability” that trade characters do, goes largely unquestioned. These stereotypes are pervasive, but not necessarily consistent, varying over time and place from the “artificially idealistic” (noble savage) to images of “mystical environmentalists or uneducated, alcoholic bingo-players confined to reservations” (Mihesuah, 1996, p. 9). Today, a trip down the grocery store aisle still reveals ice cream bars, beef jerky, corn meal, baking powder, malt liquor, butter, honey, sugar, sour cream, chewing tobacco packages, and a plethora of other products emblazoned with images of American Indians. To discern how labels on products and brand names reinforce long-held stereotypical beliefs, we must consider embedded ideological beliefs that perpetuate and reinforce this process.

The purpose of this paper is to encourage and advance interdisciplinary accounting research on economic inequality.

The authors review prior research into economic inequality, including two new papers in this issue, to identify topics where economic inequality and accounting research intersect. The authors then draw on prior accounting research to identify frameworks accounting scholars already use apposite to analysing these topics.

Economic inequality cuts across major accounting topics, including measurement, reporting and tax. Inequality also bears on an influential agenda in interdisciplinary accounting research to hold corporations and states accountable for their impacts. Four prior research frameworks accounting scholars might apply to this agenda are: critical Marxian or post-Marxian; accounting ethics; advocacy; and disclosure studies.

A growing body of social scientific research, as well as influential global institutions, social movements and political debates, raise concerns over inequitable global distributions of wealth and income. The authors explore ways accounting scholars can help redress these inequities.

While economic inequality affects billions of people, accounting scholarship is yet to give these inequities the attention their scale and social impact merits. The authors suggest ways accounting researchers can make substantive contributions to addressing this issue.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

The pretreatment, electroplating and etching processes used by the PCB industry are unique in comparison with the plating industry generally. This paper deals with the treatment of the various sources of effluent, bearing in mind the stringent and strictly controlled quality standards. This paper also examines the various sources of effluent and the problems they present. The extent to which high purity water is required is discussed, as are the considerations to be made with regard to water recirculation and conservation in general.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Du Bois's interest in the Japanese empire points us in the direction of examining non-Western imperial policies and discourses and how they relate to racialization. For Du Bois, Japan was an exemplar of a nonwhite empire. This chapter reconstructs a Du Boisian conception of race that identifies it closely with ethnicity, against the belief that the African-American intellectual held on to a merely biological conception of race. I argue that his thought evolved towards a social-construction approach in which race must be understood historically and in particular global contexts. By analyzing Japan's policies and discourses around the boundaries of the Japanese, I explicate how Japan carried out a process of self-racialization owing to its dialectical relationship with the West. It also racialized its colonial subjects in a process of in-group delineation according to Japan's imperial imperatives. The case of the Japanese empire demonstrates how a global/transnational approach to racialization is valuable. It also evinces how white supremacy and universalism are not the only logics of imperialism. Moreover, it shows that Du Bois believed white supremacy could be transcended. However, Du Bois was too idealistic about Japan's empire, ignoring how oppressive nonwhite imperial rulers can be toward their subjects even when there are phenotypical similarities between them.

Anatomy of a Murder, a beloved, highly influential, seemingly liberal 1959 classic law-film seems to appropriate some of the fading western genre’s features and social functions, intertwining the professional-plot western formula with a hero-lawyer variation on the classic western hero character, America’s 19th century archetypal True Man. In so doing, Anatomy revives the western genre’s honor code, embracing it into the hero-lawyer law-film. Concurrently, it accommodates the development of cinematic imagery of the emerging, professional elite groups, offering the public the notion of the professional super-lawyer, integrating legal professionalism with natural justice. In the course of establishing its Herculean lawyer, the film constitutes its female protagonist as a potential threat, subjecting her to a cinematic judgment of her sexual character and reinforcing the honor-based notion of woman’s sexual-guilt.