responsibility – responsiveness: trying to avoid the wrong answer

Waiting for the results from Turkey …

… whatever the outcome will be

… daily bread, the worries about securing it … daily routines of getting it – while the ‘big events’ are overshadowing every step, not necessarily all the time present, and still often enough hammering into the brain, shouting over the routines and the daily bread and the worries about securing it … – hammering louder than the footsteps of any individual on the asphalt; different things going through my mind, also my CV came up a short while ago – together with the hammering of the boot-bearing thoughts …

I was wondering if we are now moving back to the stage of considering to delete part of it, hide away what we did and what we have reason to be proud of …? Not that I am fearful, worrying in the strict sense = considering to delete, while being afraid of being deleted. But the need to think about this as being possibly urgently advisable makes me feeling uncomfortable.

What and how can we worrying warriors and warring worriers teach young people, the future to stand up if we live under conditions that nature such ideas …?
Let us hope, not for me, surely a bit for ‘us’ who do not want to stand there as spectators but especially for those to which we committed out selves, for ‘those future social lifes’

The Limits to Cheating History – Changing the Reference for Accounting

I had been asked by the Academy of Social Sciences of Shanxi Province to write a contribution for their journal – some special challenge not because of the academy but as accounting is surely not my special working area. Still …, well …, challenges are there to be taken up, right?

The aim of the present article is to reflect on accounting in the light of the general developmental perspectives. From here, it will be concluded that accounting is requested to develop new perspectives, opening ways for socially responsible accounting.

The five developmental frictions are fundamentally defining factors in two respects:

(1) with their consideration we will be able to substantialise accounting, assessing it as means that is not neutral

(2) this way the consideration of these ruptures also allows us to see accounting as means that is systematically hiding – or disclosing – mechanisms behind the applied theory of value.

Such perspective highlights not least the need for questioning a fundamental presumption, namely the static perspective that is implicit in accounting. Though being employed with cash, finance, material flows and others, the fact that accounting deals with a given structure – the household – brings about a static perspective of self-referentiality.

I hope you find some inspirations in it.
The English draft document can be found here.
I do not know about possible requests for changes and the document will be translated (poor translator …).