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Social and environmental accounting research manifests varying levels of awareness of critical global problems and the need to develop alternative approaches to dealing with economy and society. This paper explores Buddhist thought and, specifically, Buddhist economics as a means to informing this debate. We draw on and expand Schumacher's ideas about ‘Buddhist economics’, first articulated in the 1960s. Our analysis centres on Buddhism's Four Noble Truths, the Noble Eightfold Path and associated Buddhist teachings. The examination includes assumptions, means and ends of Buddhist approaches to economics; these are compared and contrasted with conventional economics.To consider how thought and practice may be bridged, we examine a practical application of Buddhism's Middle Way, in the form of Thailand's current work with ‘Sufficiency Economy’.Throughout the paper, we explore the implications for the development of social accounting, looking for mutual interactions between Buddhism and social accounting thought and practice.

This paper examines William Stanley Jevons’s approach to human “improvement” in comparison with that of Carl Menger. In Jevons’s view, people are relatively static when left to their own devices. Thus, to “attack” the “citadel of poverty” they must be improved by those who know what is “best” for them. Menger’s view of people as planners, by contrast, is one in which people are capable of improving themselves. Jevons was a social reformer who placed great faith in education, and painful training and instruction, broadly defined, as key mechanisms of reform. Less frequently acknowledged but no less important, Menger also foresaw “the improvement of mankind” from within, as consumers came to better understand how best to attain their wants and needs over time.

Unlike other populations, entrepreneurs may be unable to fully escape from job-related stress due to their financial and/or psychological connection to their ventures. The authors argue that stress is a universal, intangible variable that profoundly influences the entrepreneurial process. In the present review, the authors critically synthesize past literature to evaluate the substantive body of research on stress in entrepreneurship and assess the impact of stress on individuals’ well-being. The authors find that entrepreneurial stress stems from role conflict or overload, issues related to business operations, and concerns from life outside the venture. Further, stress may result in changes to personal satisfaction and psychological well-being, contingent upon an individual’s stress tolerance, coping strategies, or recovery practices. The entrepreneurial process, from creation to exit, is comprised of several transition periods, all of which are uniquely stressful. The authors explore the implications of our findings by discussing stressors that may manifest during each stage of the entrepreneurial process. Therefore, the authors respond to calls for more dynamic investigation of entrepreneurial stress while also highlighting the need for more research into stressors associated with specific entrepreneurial activities.

In this chapter, we first describe an innovative teacher-training system that focuses on the uses of educational ICT at the level of a Swiss Canton and provide illustrations of its implementation. In the second part, we synthesize, from 10 years of enactment, the main results of the evaluation of the effects of the particular training on students and teachers. A third part of our chapter discusses these results and proposes avenues of interpretation and possible actions. This approach sets out to highlight the positive aspects of this important experience so that it can be renewed and adapted in contexts different than our own.

The death of John F. Kennedy (JFK) was one of the most remarkable facts of the second half of the twentieth century. Not surprisingly, it was reflected numerous times in popular culture, including in popular music. In this chapter, I discuss songs published in the 1963–1968 period in which the image of JFK was represented as an idea, a cultural motif or a political myth created, transformed and maintained by artistic means. In song lyrics, a real person (who was a genuinely influential politician) was portrayed as a person who acquired a certain mythical status, stemming from JFK's charismatic features and augmented by his tragic death. Thus, separate from the real political career as the president, JFK serves as a kind of mythological structure used by several artists to generate meanings and mirror cultural iconography present in American culture.

If Schumacher's notions of intermediate technology and intermediate size were to underpin the task of visioning a future for our natural resources, it is rather likely that the processes and outcomes to apply would be rather different from those that have driven recent global visioning processes. By way of example, the recent efforts of the World Water Council to engineer a single global vision for the world's water resources provide a setting through which we can consider the relative possibilities for the kind of community-engaged, learning-based visioning process that Schumacher would likely advocate and the ‘old school’ hierarchically and expert-driven alternative that was undertaken by the World Water Council. Visioning is an instrument of community building, so the perspective and tools we use to develop visions are of critical importance to the character and resilience of those communities.

Twenty years after Schumacher's death, the wisdom, warnings and predictions contained in these [his] controversial writings, are seen to be more relevant than ever. Some of his views, such as those on total accounting and accountability, taking not only monetary but environmental and non-renewable resource costs into consideration in policy making, are now at last creeping into the political agenda. (D. Schumacher, 1997, Introduction, p. 17)

This paper explores through Schumacher's perspective on ‘the proper use of land’: the reasons for, and the means and consequences of, monitoring soil condition in managing agricultural landscapes sustainably. This particular perspective illustrates its argument with soil monitoring initiatives operating at various scales within the global agricultural context. Schumacher's land management goals are health, beauty and permanence, yet productivity is the goal most land managers focus on. The chosen indicators for soil monitoring need to reflect these goals. Hence, the indicators of choice for monitoring soil condition are attributes that can be: easily measured, improve soil productivity or protect the soil. Often attributes that have intrinsic ‘beauty’ (value), maintain ‘health’ (function) in ecosystems and are difficult to measure are ignored as soil condition indicators. The usefulness of information gained through monitoring soil condition is to make decisions that will be relevant for varied audiences and at different points in the decision-making process.