The origins of accountancy are all too frequently equated with the antecedents of double-entry bookkeeping, notwithstanding warnings from both Pacioli and Littleton to the contrary. It is ironic that Pacioli—the formalizer of double-entry bookkeeping—is lionized today in the appellation, ‘Father of Accounting’. Here, we argue that this promotion of Pacioli the Technocrat fails to acknowledge incipient social aspects of his work (and that found in more ancient texts). Further, we contend that such reconstructions of Paciolian and ancient works are not entirely innocent. Rather, they fit nicely with a Eurocentric and post-colonial ideology, which anoints with enthusiasm an Italian monk as accounting's premier contributor to modern civilization (sic). This view simultaneously construes other civilizations as underdeveloped, pre-modern, and even barbaric (with the corollary of providing a moral pretext for invading, occupying and ‘saving’ a subjugated people). It should come as no surprise that Western accounting scholars haven't searched too hard for alternative ‘Fathers of Accounting’ among colonized civilizations. This article, in contrast to the orthodox wisdom, seeks to redeem Littleton's notion of ‘Accountancy’ in a way that encompasses the diversity of counting, measuring, recording, reporting and accountability that functioned in different ancient and contemporary social formations. Such a view introduces an older and richer lineage for accountancy—as a field that is, and always has been, integral to social, political and cultural life. In short, we propose burying Pacioli the Bookkeeper, and redeeming Pacioli the Social Actor, by explicating the social, cultural and political content inchoate in his work, and that found in even more explicit pre-Paciolian ancient texts (particularly those from Africa, that reach back to the Dawn of Civilization).

https://papers.ssrn.com/sol3/Delivery.cfm/abac_189.pdf?abstractid=891497&mirid=4

Bury pacioli in africa: a bookkeeper's reification of accountancy

Discourse on terrorist violence has long facilitated an especially liberal form of securitisation. Originally evoked in reference to anarchists and communists, a rational consideration of terrorist...

/pdf/terrorist-violence-and-the-enrollment-of-psychology-in-4ttz31zbhp.pdf

Terrorist violence and the enrollment of psychology in predicting Muslim extremism: critical terrorism studies meets critical algorithm studies

The island of Cyprus, the third largest island in the Mediterranean Sea, has witnessed an intermittently-bloody conflict since the latter part of the twentieth century. This island has over the past fifty years turned into a battle ground between the Greek and Turkish ethnic groups. Consequently, hundreds have died and thousands have become refugees and despite various efforts by third-parties, no solution has been achieved to date. This paper examines both the external and internal history of Cyprus and argues that Cyprus has a history of being utilized as a pawn on a larger European chess board and that the present stalemate of Turkey-EU relations has more to do with internal EU politics than with the Cyprus per se.

https://mpra.ub.uni-muenchen.de/40163/1/UnderstandingtheCyprusProblem.pdf

Understanding the Cyprus problem: a small chess piece on a huge board

The formation of the practical competence of the cultural cycle is determined, first of all, by the formation of access to the fund of material and non-material forms of art, which makes it possible to expand the possibilities of an individual to increase his cultural level. The relevance of the study is determined primarily by the fact that each individual must not only carry out his practical activities but also form an understanding of the meaning of cultural studies in his mind. In this regard, and in the context of overcoming crisis phenomena in the economy, turning to non-material forms becomes a priority task for bearers. The novelty of the research is determined by the possibilities of increasing access to cultural products, while the importance of access is determined not only by high culture. The authors show that the ability to access forms of mass culture also matters. It is shown that one of the possibilities of access to popular culture is to increase the level of distribution of library access. Using the example of countries that declare their commitment to raising the cultural level of the population, the necessity for the development of digital educational resources is shown. The practical significance of the study is determined by the possibilities of widely involving the population in the processes of digitalisation of information carriers about art and, on the basis of this, about the formation of general cultural competence in society as a whole. 

Formation and Development of Cultural Competence by Increasing Access to Material Forms of Historical and Art-History Heritage

Since the late 1800s, the source selection – surface water or groundwater – for urban water supply has faced several policy changes in Finland. First, groundwater was favored. In 1920, driven by cost and reliability issues, one major city turned to surface water which was a sourcing determination for the country. After WWII, groundwater gradually gained preference motivated by reliability, including managed aquifer recharge since 1970. Instead of identified policy decisions, this shift was based on accumulated strategy. Since the 1980s security issues have favored groundwater while environmental concerns manifest themselves controversially. As a sub-study, treated lake water and groundwater were tasted by 167 persons of whom 86% preferred the latter. An additional expert survey (n=14) showed several benefits for groundwater. Combining these findings, groundwater has several advantages over surface water for Finnish urban water. Yet, for the futures, we need to keep both water sources in as good condition as possible.

Groundwater Option in Raw Water Source Selection and Related Policy Changes in Finland

The Berlin Conference,as an important milestone in African history rings up the curtain of carving up Africa,thus playing an irreparcable role in the history of colonismThe following 30 years has seen the completion of dividing up Africa and the the establisbment of the colonial system by the powers respectively

On the Berlin Conference

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On the Berlin Conference