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Dualism ‐ the division of an object of study into separate, paired elements ‐ is widespread in economic and social theorising: key examples are the divisions between agency and structure, the individual and society, mind and body, values and facts, and knowledge and practice. In recent years, dualism has been criticised as exaggerating conceptual divisions and promoting an oversimplified, reductive outlook. A possible alternative to dualism is the notion of duality, derived from Giddens’s structuration theory, whereby the two elements are interdependent and no longer separate or opposed, although they remain conceptually distinct. This paper argues that duality, if handled carefully, can provide a superior framework to dualism for dealing with the complexity of economic and social institutions. Its main attraction is not its twofold character, which might profitably be relaxed where appropriate, but its ability to envisage a thoroughgoing interdependence of conceptually distinct elements.

Hayek favored both classical hermeneutics and science. His scientific reasoning shows the logical necessity of methodological dualism. Bruce Caldwell and Viktor Vanberg oppose hermeneutics and methodological dualism in favor of science. Their arguments depend on inappropriate interpretations of the doctrine of methodological dualism and an impoverished understanding of hermeneutics that fails to distinguish classical hermeneutics from universal hermeneutics. Hayek showed that “scientific” and “humanistic” approaches to social science can and should be compatible and complementary. Opposing (classical) hermeneutics in favor of science may cause a loss of knowledge by tending to deprive “scientific” social science of insights arising from more “humanistic” traditions.

Online environments have become a central part of our social, private, and economic life. The term for this is “digital existence,” characterized as a new epoch in mediated experience. Over the last decade, there has been a growing interest in how online abuse impacts one's digital existence. Drawing on 15 interviews with women, this chapter demonstrates a type of labor—which I call “ontological labor”—that women exercise when processing their own experiences of online abuse, and when sharing their experiences with others. Ontological labor is the process of overcoming a denial of experience. In the case of online abuse, this denial stems partly from the treatment of online and offline life as separate and opposing. This division is known as digital dualism, which I argue is a discourse that denies women the space to have their experiences of online abuse recognized as such.

Purpose – This chapter explores the nature of dualism as it operates in post-Katrina New Orleans. In particular, the chapter suggests that the combination of the push toward a tourism and services dependent economy and the failure to regulate labor markets has created an especially detrimental situation for both workers and the long-term development of the city.

Design/methodology – To explore dualism in sectors and employment, this chapter applies survey methods to three areas of the New Orleans economy: food service, construction, and manufacturing. Survey methods vary slightly across sectors, due to the ease or difficulty of applying random sampling methods in each context. The surveys were applied anonymously by trained interviewers, and additional information from qualitative interviews and focus groups was also included.

Findings – Without regulation of labor markets and efforts to sustain and expand sectors characterized by decent livelihoods, New Orleans working conditions and development will continue to decline.

Originality/value – This chapter offers an original application of theories of dualism in development and labor markets. In development, dualism refers to sectoral division between high-value, cosmopolitan activities and low-productivity sectors, with few prospects for growth or employment. In labor markets, dualism characterizes the distinction between well-remunerated jobs with opportunities for decent livelihoods and other jobs that are precarious and vulnerable. The chapter also provides results from original surveys, interviews, and focus groups.

In the context of feminist and postmodern thought, traditional conceptions of masculinity and what it means to be a “Real Man” have been critiqued. In Genevieve Lloyd's The Man of Reason, this critique takes the form of exposing the effect that the distinctive masculinity of the “man of reason” has had on the history of philosophy. One major feature of the masculine‐feminine dichotomy will emerge as a key notion for understanding the rest of the paper: the dichotomy of reason‐feeling, a parallel and a foundational aspect to the dichotomy of masculinity and femininity. In exploring the history of symbolic conceptions of masculinity in ancient Greece, the Renaissance, and the present, one finds that the oppression of women is integrally linked to the traditional tie between masculinity and reason. There have been many efforts in recent feminist philosophy to rewrite or redefine “Woman” in such a way as to alleviate the oppression of women. I argue that the effectiveness of rewriting Woman for this purpose is problematic, primarily because any rewriting of this type must occur in the current historical context of hierarchical dualisms, like Man‐Woman, masculine‐feminine, male‐female. These binary oppositions arguably find their roots in Pythagorean philosophy and can be traced through the Renaissance to our current historical context. It is these dualisms that have traditionally valued the masculine side of the Man‐Woman dichotomy more than the feminine. Further, it will be argued that the hierarchical dualism of Man and Woman is so pervasive that if we rewrite or redefine the inferior, deprivileged side of that dualism, we cannot correct its devalued status. Instead, we redefine that which is undervalued but retain its devalued status. This particular aspect of attempts to critique hierarchical dualisms like reason and feeling has been reflected in the writings of many feminists, male and female. This paper will show that in cases where women attempt to redefine the dichotomy by revaluing the traditionally feminine (like feelings and emotions) over the traditionally masculine (like reason) their work is often mistakenly criticized for being purely political; conversely, when men attempt to redefine the same dichotomy in an attempt to allow men to “get back in touch with their feelings,” to be nurturers, their work is described in terms of providing a better epistemology. The current literature on masculinity explores alternatives to rewriting or redefining Woman that try to avoid the problem of status remaining with redefinition. This alternative is rewriting or redefining Man. Through redefining Man, one may be able to reconceptualize the privileged side of the hierarchical dualism in such a way that it is no longer privileged. Deprivileging, as well as redefining Man, is argued by theorists of masculinity to be possible because while the devalued status of the inferior side of a hierarchical dualism tends to keep the same status when redefined, it may be possible to redefine the privileged side of the dualism in such a way that it loses its privileged status. Unfortunately, many of these attempts to rewrite or redefine masculinity have detrimental faults of their own. Finally, this paper will discuss more promising possibilities for new definitions of Man, as well as a vision for better interaction between the work of women and men in general.

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance-based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD).

The authors have used SST as an analytical framework. Longitudinal case study data were collected from interviews, observations, discussions and documentary analysis and from publicly available reports and other media issued by the World Bank.

The SST framework identifies the circumstances in which middle managers as embedded agency have limited possibilities to change their dispositions to act and identify opportunities for emancipation in the wider social context in which they are embedded. The official explanation for the failure to implement PBB in Egypt was obstruction by middle managers. The findings of this study provide an alternative explanation to that published by the World Bank for the failure to institutionalise PBB in Egypt. It was found that the middle managers were the real supporters of PBB. Other parties and existing laws and regulations contributed to the failure of PBB.

As a practical implication of the study, the analysis presented here offers an alternative interpretation of the failure of the Egyptian project for monitoring and evaluation to that published by the World Bank. This case and similar cases may enhance the understanding of how and when monitoring and evaluation technologies should be introduced at the global level to manage conflicts of interest between agencies and beneficiaries.

This paper contributes to the extant management accounting literature on the use of ST in addressing the paradox of embedded agency in making or resisting structural change. It uses SST to integrate Giddens’ ST with critical realist theory, incorporating duality and dualism in a stronger model of structuration. The SST framework offers a means of analysing case studies that result from interactions and conjunctures between different groups of actors at different ontological levels. The paper also examines the issue of embedded agency in budgeting research using an illustrative case study from a developing country, Egypt.

“In so far as stray thoughts, giants, and brownies, lies and errors are really existing, though only in the imaginations of men, to that extent they are true. All errors and lies are true errors and true lies, hence are not so far removed from truth that one should belong to heaven and the other to eternal damnation.” (Dietzgen: The Positive Outcome of Philosophy).

The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda.

The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting.

Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR.

Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally.

Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.

The methodological individualism and subjectivism of the Austrian tradition in economics is often associated with a methodological dualism, i.e. the claim that the nature of its subject matter, namely purposeful and intentional human action, requires economics to adopt a methodology that is fundamentally different from the causal explanatory approach of the natural sciences. This paper critically examines this claim and advocates an alternative, explicitly naturalistic and empiricist outlook at human action, exemplified, in particular, by the research program of evolutionary psychology. It is argued that, within the Austrian tradition, a decidedly naturalistic approach to subjectivism can be found in F. A. Hayek’s work.