‘Accountants are constructors of reality’

by Bassam Maali and Osama Jaara — in International Journal of Accounting and Financial Reporting Economic reality is a social construct that is affected by many cultural factors. Many accounting researchers (e.g. Hines 1988 and 1991; Morgan 1988; Tinker, 1991; Lukka, 1990 and 2010) have challenged the view of external realism. They argue for a […]

What if Bergson was right, and Einstein wrong?

Jimena Canales, historian of science, tells about her discovery of an explosive 20th century debate that changed our view of time and destroyed a reputation. ‘I was very shocked to go to the Stanford Encyclopaedia of Philosophy’s entry of time and see that Bergson was not even mentioned,’ says Canales. ‘It’s an incredible reversal. April […]

How Emotions Are Mapped On The Human Body

Finnish scientists have for the first time mapped areas of the body activated according to each emotion (happiness, sadness, anger, etc). This map was compiled following a study of 700 Finnish, Swedish and Taiwanese volunteers. They used a topographical self-report tool to reveal that different emotional states are associated with topographically distinct and culturally universal […]

Hyperhistory, or the Epic of Bit

If History is defined by writing, as the textual moment of Earth evolution, then we are not experiencing an ‘end of History’, but conversely we have entered the era of hyperhistory, where the colonisation of nature by text is progressing every day, mostly in the form of algorithmic coding. Even if there was never such […]

Constructionism defined by Husserl in 1910

‘In keeping with their respective habits of interpretation (herrschenden Auffassungsgewohnheiten), the natural scientist is inclined to regard everything as nature, whereas the investigator in the human sciences is inclined to regard everything as spirit, as a historical construct, and thus both thereby misinterpret whatever cannot be so regarded.’ Husserl, ‘Philosophy as Rigorous Science’, 1910, p. […]

Hyletic and Kinetic Facticity of the Absolute Flow and World Creation

A chapter by Natalie Depraz Abstract The Lectures Husserl gave in 1908 were concerned with the constitution of space. By studying the process of perception, the phenomenologist opens the way to the idea that the in-formation of sense-materials through noetic functions of apprehension amounts to a “creation” of nature itself, which is due to that […]