On serpents, inevitability and the South Asian imagination

The South Asian nations are imaginary states sustained by illusory ‘national identities’. These constructed identities have replaced the sense of community that is essential for the healthy development of traditional societies causing a permanent sense of crisis. This crisis is further fuelled by turning religion, tradition and nationalism into ideologies which promote inversions of reality and fabricate conflict. The perpetual defence of obscurantist historic tradition and imported Western ideas and ideologies has trapped the South Asian imagination into an imitative mould. Saving the South Asian future requires killing the two-headed serpent of ideology and imitation, and unleashing the creative imagination that is anchored to the Self of the Indian subcontinent.     

Resurrection of traditional communities in postmodern societies

Modern societies seem to have recognised the importance of communities and the community capacity to be self reliant, and to reduce burden on the state, at least to some degree. Thus it is hardly surprising that several western countries’ current policies have been reverberating with the idea and vision of community responsibilities, participation and decision making. What kind of communities do these policies envision? Can western societies resurrect traditional communities in postmodern societies? To address such questions, this paper argues that though highly challenging, it is possible to rebuild some elements of traditional communities in postmodern societies. In fact, such creation is an ideal world to live in. For that to occur western societies should give adequate time, resources and commitment to it, as they did to create modern societies. Most importantly, they also need to somewhat alter their ‘life style’: “When you throw ‘individuals’ from the window, communities rush in through the door”.     

A new policy science paradigm

Industrialised societies have tended to conduct planning using a paradigm based on quantification, in a way that neglects values and is insensitive to different cultures, and is thus incomplete and misleading. In this article, the author puts forward a complementary paradigm which would enable policy science to take account of ideology and would work by creating the future rather than by analysing the past.     

Diversity and social progress in the next millennium: an evolutionary perspective

An evolutionary framework for speculating about some of the socio-cultural and genetic diversity issues of the next millennium is developed. Human populations (societies) are basic biological and socio-cultural units. The nature of human societies is shaped by two kinds of linked evolutionary process: biological and socio-cultural. These evolutionary processes, in turn, are driven by human interactions with the physical environment, microorganisms, other species, other human populations, and by technological innovations. Preservation of genetic and socio-cultural diversity is identified as a crucial aspect of social progress over the next millennium. The impact of these ecological and technological ‘drivers of change’ on future evolutionary processes is discussed. While the world's affluent societies will be increasingly liberated from nature's constraints and enriched by technological innovations, it is questionable, given historical experience, whether poorer ones will share in the prosperity. Significant innovations in socio-cultural evolution, including new forms of governance, will be required to harness the accelerating forces of change and to ensure future social progress for all peoples.     

Economies of scale in UK building societies: A re-appraisal using an entry/exit model

This study advances an entry/exit model to analyse the scale efficiency of UK building societies. We find that there are considerable divergences across building societies in levels of scale efficiency and also in technological change during the sample period 1992–1997. The paper also finds that scale economies and technological change estimates are dependent on whether the econometrician balances a panel data set or utilises the entry/exit model based on Dionne et al's (1998) specification. In general, scale economies in UK building societies are found to be more significant and more pervasive than in previous studies.     

Slow track, fast track, and the “Galactic Club”

Discoveries in the physical and biological sciences suggest that intelligence is widely distributed throughout the universe. Before long, either we will decide that these discoveries have pointed us towards a false conclusion, or we will obtain undeniable evidence of extraterrestrial life. After finding one extraterrestrial society, we are likely to discover others and, in this manner, become a part of the “Galactic Club”. Following the “slow track”, an initial encounter will lead to accelerated search efforts that will put us in touch, one by one, with additional societies. Following the “fast track”, our initial contact will be with an affiliate of the Galactic Club, and this society will give us instant access to other members. The physical constraints imposed by interstellar distances, coupled with our understanding of large social systems, suggest that the Galactic Club will be large, stable, slow-paced, and exert only loose control over its members. The two tracks have different implications for managing initial contact, protecting our security, knowledge transfer, handling culture change, and preserving our identity.     

On the mortality in Danish burial societies

Abstract

In Denmark existed in the years 1900—1940 a union of Burial Societies named »Genforsikringen af Begravelseskasser i Danmark» (the Reinsurance of B. S.'s in Denmark), including in 1940 about 1225 societies with 1)40,000 members. In the following pages we shall, for abbreviation, call it The Reinsurance. This union comprised, according to its byelaws, only B. S.'s connected with sickness societies belonging to the unions for such societies existing in the different parts of the kingdom and almost all receiving grants from the State. As such sickness societies are only intended for the less well-off part of the population, of which the majority are workers, we get rather good information on the mortality in this part of the people by researches on the mortality in the membership of the aforesaid burial societies.     

The future of Muslim politics : Critique of the ‘fundamentalist’ theory of the Islamic state

This article considers the future of Muslim political thought in the context of growing de-Islamization and the dominance of Western institutions. The ‘fundamentalist’ theory of the Islamic state—total mobilization of Muslim societies under a universal state—is criticized as religiously an immanentist heresy, and politically a totalitarian nightmare. Proposed here is a way out of the moral and intellectual crisis in Islamic political thought through the principle of Shura—meaning that Muslims must evolve their own form of representative government.     

Factor one: the next great war

This article is the first of four that will conclude the present series. One by one they will consider the principal factors that were responsible for creating the specific 19th century modes of writing about the future—the tales of the war-to-come, the organization of future societies, the certain triumph of man and mechanism, and the analysis of social trends and future possibilities. In this article I. F. Clarke looks at the ways in which the first industrial societies invented La Guerre qui vient, Der Zukunftskrieg, and The Next Great War—fictional devices dedicated wholly, solely and exclusively to showing the nation-states of the 19th century how the next war should, or should not, be fought.     

Education and the economy: rethinking the question of learning for the ‘knowledge’ era

This paper argues that advanced industrial societies are (i) addressing ‘intended and unintended consequences’ of economic and technological development, and (ii) responding to dilemmas that cannot be solved by existing schema and routines. Paradoxically, the current education–economy/lifelong learning debate rests on traditional interpretation of the concept of learning (i.e. acquisition of pre-existing knowledge and skill). The paper argues that a sociological and educational theory of learning is needed to assist people and communities to use ideas originating from one context to resolve the dilemmas experienced in another. It introduces the concept of ‘reflexive learning’ to illustrate how to reformulate public education policies to address these issues.     

Late-blooming societies can be stimulated by information technology

About 50 societies in the world have been unable to make significant progress toward development over the last several decades, despite various kinds of assistance. Information technology is a powerful new tool that has not yet been applied. It can strongly reinforce and redirect more familiar programs, and expedite others, such as education, micro-enterprise formation, community-oriented non-government organizations, family size limitation, social communications, financial management and stabilization of politics.Introducing much more information makes possible efficient consumption. A good, sustainable quality of life, with minimal consumption of natural resources, seems to be a superior goal for development. Here it is proposed that the target conditions should be ‘happiness’, ranging from serenity (achieving order, internal calm to delight) to spontaneous, infectious forms (well-being, fun and joy). Sociologists have developed quite robust measures over the last several decades. Happiness comes cheaply, because it need not involve massive infrastructure, fuel or other expensive inputs. Accelerated progress will require some new institutions using information appropriately.The outlook for funding from foundations created by the information technology billionaire entrepreneurs is promising after current risks of loss have diminished. The same technology would enable affluent people to adopt lives of voluntary simplicity.Consumption at a quarter of Euro–American levels requires only a little planning, and a tenth of those levels seems possible with careful organization and discipline. Then people would be able to move easily to late-blooming societies which accelerated progress through their choice of the happiness path to development. Simultaneously, some talented, energetic individuals who started poor could use the Internet to gain entry into the circle of world servers within a lifetime.     

Post-Fordism and the end of work

Post-Fordism is a term which has largely been rejected by the Left, mainly on the grounds that it dignifies aspects of capitalist society that should be challenged. In this article I aim to redeem the political value of the concept by showing how it can contribute to a positive critique of wage-based society. Radicalising the theory of post-Fordism requires a deepening of the principles of autonomy and responsibility which are central to the post-Fordist work paradigm. These principles should be extended, I argue, to apply to the wider social repercussions of post-Fordist labour, including destructive environmental consequences, the manipulation of consumer needs and above all the production of non-work or unemployment which flexible production methods entail. I argue that workers’ recognition of their wider social responsibilities therefore requires theoretical mediations capable of loosening the reductive equation of ‘autonomy’ with ‘work’. I also argue that the trend towards knowledge-based societies, because of the difficulties it creates in the definition and measurement of individual labour time, is making the abolition of waged work an increasingly rational ideal. I conclude by highlighting the alternative scenario towards which post-Fordist capitalism is otherwise heading. This is a society where every social activity — including consumption — is recognised, formalised and remunerated as work, as people are paid to produce themselves in accordance with the needs of social reproduction.     

Rationalities, domination and accounting control: A case study from a traditional society

Previous studies on management control in less developed countries have mainly concentrated on the state and privatised enterprises. Drawing upon Weber's work [Weber M. The protestant ethic and the spirit of capitalism. New York, NY: Scribner; 1958; Weber M. General economic history. New York, NY: Collier Books; 1961; Weber M. Economy and society: an outline of interpretive sociology (two volumes). New York, NY: Bedminster; 1968; Weber M. Economy and society. Berkeley, CA: University of California Press; 1978] on traditional society, and a Weberian framework developed by [Colignon R, Covaleski M. A Weberian framework in the study of accounting. Accounting, Organiztions and Society 1991;16(2):141–57], this paper seeks to understand ‘private management practices’, including accounting, in a stock exchange listed company (public limited company). The case study evidence indicates that organisational controls are biased to serve the dominant owners or family/sponsors of the company instead of general shareholders. The paper argues that family dominance is facilitated by the external and internal layers within which the company is operating. The greater understanding of traditional societies developed in Weber's works [Weber M. Economy and society. Berkeley, CA: University of California Press; 1978] is very useful in explaining why managers work to serve the family. Domination by family via trusted managers using accounting calculations instead of bureaucracy is highly relevant, as the case study shows. These findings are not dissimilar to those of previous studies conducted in privatised and family-owned companies in Bangladesh and elsewhere. The paper calls for more research on management accounting practices employing Weber's works, especially in traditional societies.     

Futures studies in the 21st Century: a reality-based view

Futures-thinking in various ways may or may not be expanding. But it is clearly an ever-changing activity, and appears to be ever more fragmented by culture, subject matter, style, and ideology. ‘Futures Studies (FS)’ as a subset of this larger activity is highly problematic as a viable entity, due to seven disabling myths: that FS is a field, that futurists are generalists, that futurists are primarily ‘futurists’, that FS does what no one else does, that FS is generally understood and appreciated, that FS is static, and that FS is a community. In contrast to these idealized but unsupported myths, the world of futures-thinking is presented as it really is, based on the author’s preparation of over 20,000 abstracts of futures-relevant literature over the past 30 years. Underlying complexity and wide diversity are sketched in three synoptic charts on the six purposive categories of futures-thinking (and 115 different terms that have been used), 17 general topical categories, and 12 generic continua on which futures-thinkers can be located. Based on this complex and fuzzy reality, futures studies should embrace its distinctiveness and strive to be a horizontal field connecting all others—a visible, respected, and ever-renewing network of humble hubs for integrative ‘big picture’ thinking about trends and visions of probable, possible, and preferable futures. To attain this status in the decades ahead, FS must communicate a shared and frequently-revised vision, emphasize all six purposive categories (especially integration and questioning), develop a serious global information system (and use it), establish an academic presence at leading institutions, fight back against ignorant futurist-bashers, promote multiple excellences, engage in ‘second profession’ recruitment and training, and secure adequate funding. These actions are necessary for establishing any meaningful ‘futures studies’ community.     

Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914–1925

Management accounting is commonly understood to be a set of techniques for collecting and processing useful facts about organisational life. The information obtained is viewed as an objective form of knowledge untaited by social values and ideology; the practitioners as technically skilled professionals whose political and social allegiances have no bearing on their practices. In this paper these views are brought into question through the “genealogical” method of looking in detail at one period in the history of accounting, examining the interplay between knowledge, techniques, institutions and occupational claims. In the period and place chosen — Britain during the First World War and the immediately following years, society was in a state of turmoil and this provides an ideal context for considering one part of the genealogy of management accounting.     

Pure Versus Mutual Health Insurance: Evidence From Swedish Historical Data

Using data from voluntary Swedish health insurance societies 1902‐1910, this article analyzes the coexistence of pure and mutual insurance societies where pure societies are characterized by charging ex ante premiums only while mutuals in addition charge ex post assessments. On average, mutual insurance societies are found to be larger and to offer greater insurance coverage per member. Pure insurance societies have, on average, higher insurance coverage per day, greater mean levels of moral hazard controls, a higher mean number of policy categories, and greater longevity.     

Professionalisation or incarceration? Household engineering, accounting and the domestic ideal

Social constructionist theories of gender are utilised to explore the relationship between household accounting and patriarchy during the early twentieth century in the USA and Britain. This period witnessed a reformulation of the ideology of domesticity founded on precepts derived from modish scientific management. It is argued that the suite of calculative techniques prescribed by ‘household engineers’ merely attempted to occupy middle class women in the domestic sphere. Rather than offering a source of professionalisation and liberation, the practice of financial management, costing, record keeping and time and motion study, contributed to a reassertion of private patriarchy, confirmed the gendered nature of spatiality, reinforced the role of woman as a consumer and diverted attention from career building outside the home.     

Disciplining building societies by accounting-based regulation,circa 1960

Taking as its point of departure the rules regulating accounting practice, this article focuses on the use of accounting numbers and ratios to regulate the specific behaviour of reporting entities. In particular, the corporatist analysis provides a framework for exploring the use of accounting-based regulation to discipline those depository financial institutions that depart from industry norms. Empirical support built upon the legislation enacted in 1959 and 1960 which set performance parameters for building societies and gave the Chief Registrar of Friendly Societies new powers of intervention. These powers and parameters were used together with accounting ratios (which were generally recognised as financially sound within the industry) to discipline building societies. Although only a tiny fraction of the societies were ultimately sanctioned, they all acknowledged important deviations from specified accounting-based criteria. In some cases accounting-based criteria were effective in driving societies to dissolution, while others, which avoided immediate dissolution were forced to improve their governance and systems of internal control. Intervention was further activated under the interdependent relationship formed between the Registrar of Friendly Societies and the Building Societies Association. Together they successfully lobbied state authorities to discipline societies outside the industry association. As a result, the evidence documented in this paper sheds light on the dynamics upon which accounting-based regulation came to be constructed and implemented.