Search results

In the era of financial capitalism, how to manage and hold global corporations accountable has become too multifarious a topic for a solitary focus of one theme, to sufficiently outline the whole gamut and implications of their activities. Capitalism is characterized by several well-organized antinomies and contrasts, with reflections of critical dualities that bear a resemblance to the primeval paradoxes of Hellenic philosophy. The challenge of governance of capitalism to be effectual entails breaking out of the entrenched precincts of habitual academic silos. Various standpoints while reasonably informative falls short to explain fully the complex interlinkages between the concept of global governance and the state’s capacity to put into effect its will on corporate power.

Spotlighting on assessing the praxis of political economy at global and national level and the corporate reality, this chapter aims to provide a renewed thrust for the focused recalibration of global regulatory regime. In this chapter, the inquiries take the regulation as the main explanandum for elucidation of the shifting governance framework.

In this chapter, I will draw upon East-Asian wisdom traditions, quantum, transpersonal, and integral theory to posit consciousness as fundamental. In doing so, the relationship between Self and reality will be articulated as nondual. I will argue that knowledge about the nature of Self is both an educational entitlement and learning process. Such understanding is generally thwarted by the impact of scientific materialism and behaviorism on educational orthodoxy, which instead promulgate a separate sense of self with destructive individual and collective consequences. Moving from philosophical theorization to application to teacher education, I will argue that a massive program of deconditioning and unlearning is necessary within education and show how a module I teach, “Responding Mindfully to Challenging Behavior,” attempts to do some of this work via a focus on “discipline.” The focus of the module invites us to question the nature of Self when difficulties arise. As explored, this is often a conditioned self with automatic reactions that can shift toward a “witnessing consciousness” when experiential learning and contemplative practices are integrated with theories of human flourishing.

The burgeoning interest over the last decade in technology transfer at universities in the United States has driven contentious debates over patent policy. In this context, biotech patenting has become the poster-child for claims that the proliferation of patenting by universities, and in the private sector, is undermining scientific norms and threatening innovation. Commentators have expressed particular fears about the negative effects of biotech patenting on the public information commons and concerns about emerging “patent anticommons.” This chapter argues that the standard (finite) commons model is being misapplied in the biotech arena because, owing to the complexity of biological processes and the power of existing biotech methods to produce genetic data, biomedical science is, in crucial respects, an unbounded, uncongested common resource. These findings imply that strategic biotech patenting of problem-specific research tools (i.e., single-nucleotide polymorphisms, drug targets) is not economically justified and therefore is irrational.

This paper examines how medical practice, like all other productive activities, has been subject to the transformative elements of the forces and the relations of production involving class struggle and intra-class conflict. It will explore changes in the relations of production of medical practice which have been catalyzed by powerful productive forces. The current period of medical production involves the transformation of simple commodity production into a transitional stage of capitalist production with the seemingly unbounded growth of the medical productive forces. This development was precipitated by the intervention of capital as a whole, to restrict the drain on their variable capital through the placement of units of financial capital into the management of medical production, using the leverage of access to patients. In response, physicians have consolidated and centralized their practices to create enterprises with market power to limit the extraction of surplus by financial capital, and by their own employment of productive labor to extract surplus from hired physician labor and other clinical workers. Rationalization of the production of medical service commodities, and the sharing of surplus generated from exploitation of an expanded labor force by managed care financial capital and their capitalist partners owning medical enterprises, constitutes the contemporary relations of production. The contradictions of this mode of medical production and the potential for its reproduction will be analyzed.

This paper proposes that ethnic identity and identification in the modern nation-state is a process of dialogical interaction between self-perceived notions of identity and sociopolitical contexts, often defined by the state. Each example of ethnic identification has at least two levels of discourse, articulated internally and externally. As suggested by Bakhtin, whose study of Dostoevsky posed fundamental questions of self and society, identity and ideology: The endlessness of the external dialogue emerges here with the same mathematical clarity as does the endlessness of internal dialogue. … In Dostoevsky’s dialogues, collision and quarrelling occurs not between two integral monologic voices, but between two divided voices quarreling (one of those voices, at least, is divided). The open rejoinders of the one answer the hidden rejoinders of the other (Bakhtin, 1981 [1963], pp. 253, 254).

This chapter discusses why employees keep their knowledge to themselves. Despite managers’ best efforts, many employees tend to hoard knowledge or are reluctant to share their expertise with coworkers or managers. Although many firms have introduced specialized initiatives to encourage a broader dissemination of ideas and knowledge among organizational members, these initiatives often fail. This chapter provides reasons as to why this is so. Instead of focusing on why individuals might share their knowledge, however, we explain why individuals keep their knowledge to themselves. Multiple perspectives are offered, including social exchange, norms of secrecy, and territorial behaviors.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.