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The social construction of reality: a treatise in the sociology of knowledge

New York: Anchor Books. Edited by Thomas Luckmann (1966)

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  1. The sociocognitive approach in critical discourse studies and the phenomenological sociology of knowledge: intersections.Daniel Gyollai - 2022 - Phenomenology and the Cognitive Sciences 21 (3):539-558.
    This article argues that phenomenological sociology has great potential to provide a strong theoretical support to the Sociocognitive Approach in Critical Discourse Studies. SCA is interested in the interconnections between knowledge, discourse and society while placing subjectivity in the centre of its framework. It looks into the correlative relationship between personal- and socially shared knowledge, and the significance of these correlations to discourse production and interpretation. Analogously, phenomenological sociology explores the interrelated structures of subjectivity, knowledge and the social world. It (...)
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  • ‘You are not Young Anymore!’: Gender, Age and the Politics of Reproduction in Post-reform China.Xiaorong Gu - 2021 - Asian Bioethics Review 13 (1):57-76.
    Based on in-depth interview data and popular culture texts, the current study has explored the politics of reproduction revolving around women’s age in contemporary China. Conceptualizing reproduction as a site of contestation and politics between different, and often contradictory, sets of discourses and power structures, I pursue a feminist and social constructivist analysis of the politics of reproduction in the lives of a group of urban professional women who are yet to enter motherhood at their late 20s and 30s. I (...)
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  • The Ethics of Managing Corporate Identity.Bengt Gustavsson - 2005 - Journal of Human Values 11 (1):9-29.
    This article addresses the issues of identity and ethics. Individual identity can be understood from an essence and/or constructive perspective, and organizational identity from an individual and/or strategic perspective. Three ethical dilemmas are identified in relation to human identity: construction of corporate identity, change of corporate identity, and the corporations’ role in society, summarized as the utility vs humanity dilemma. The conclusion recommends an increased focus on human values management and a process of detachment and transparency in identity issues.
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  • The Mundane Dialectic of Enlightenment: Typification as Everyday Identity Thinking.Ryan Gunderson - 2020 - Human Studies 43 (4):521-543.
    To make Adorno’s difficult notion of “identity thinking” more amendable to sociological research, this project brings his Negative Dialectics into conversation with Schutz’s theory of typification. When revised with Adorno’s attention to political economy and the pathologies of reification, Schutz’s framework allows for an analysis of identity thinking in everyday life. Both theorists argue that categories of thought: automatically subsume objects for pragmatic yet socially conditioned reasons, are socially formed, transferred, and selected, and suppress particularizing characteristics of objects. Their overlapping (...)
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  • How Do Social Structures Become Taken for Granted? Social Reproduction in Calm and Crisis.Ryan Gunderson - 2021 - Human Studies 44 (4):741-762.
    This paper identifies experiential processes through which social structures become taken for granted, termed processes of “structure marginalization”. Passive processes of structure marginalization relegate social structures to the margin of experience without the use of higher-order cognitive acts such as evaluation and reflection. Examples include adapting to social structures via routine and habitual practices, a lack of conscious awareness of the complexity, historical formation, and other details of social structures, and rendering social structures irrelevant when they are unreflectively judged to (...)
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  • Environmental Knowledge, Technology, and Values: Reconstructing Max Scheler’s Phenomenological Environmental Sociology.Ryan Gunderson - 2017 - Human Studies 40 (3):401-419.
    In light of research showing that climate change policy opinions and perceptions of climate change are conditioned by pre-held values, Max Scheler’s axiology, conception of ethos, and sociology of knowledge are revisited. Scheler provides a critical analysis of the values surrounding modern technology’s relation to nature, especially in his assessment of the subordination of life to utility, or, the “ethos of industrialism”. The ethos of industrialism is said to influence the modern understanding of the environment as a machine to be (...)
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  • School beyond stratification: Internal goods, alienation, and an expanded sociology of education.Jeffrey Guhin & Joseph Klett - 2022 - Theory and Society 51 (3):371-398.
    Sociologists of education often emphasize goods that result from a practice (external goods) rather than goods intrinsic to a practice (internal goods). The authors draw from John Dewey and Alasdair MacIntyre to describe how the same practice can be understood as producing “skills” that center external goods or as producing habits (Dewey) or virtues (MacIntyre), both of which center internal goods. The authors situate these concepts within sociology of education’s stratification paradigm and a renewed interest in the concept of alienation, (...)
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  • Corporate ethical consulting: Developing management strategies for corporate ethics. [REVIEW]Richard H. Guerrette - 1988 - Journal of Business Ethics 7 (5):373 - 380.
    The increase of scandals in the business sector is forcing many companies to examine their corporate ethical behavior with a view toward rebuilding their corporate value system. This article describes how value-system reconstruction must proceed in a company and demonstrates that corporate ethics can only become plausible if based on a corporate ethical ethos. It outlines a five-step development plan of management strategies toward rebuilding a company's value system on this corporate ethos through: corporate policy and strategy reformulation; corporate ethical (...)
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  • “When I Was Young” The Idealization of the Interchangeability of Phases of Life.Andreas Göttlich - 2013 - Human Studies 36 (2):217-233.
    This paper presents the concept of the idealization of the interchangeability of phases of life as an enhancement, or rather as a further development of Alfred Schutz’s general thesis of the reciprocity of perspectives. It claims that the according figure of thought is a constitutive part of acts of understanding in everyday life where, in order to understand each other, individuals of different age-groups have to overcome the difference of perspectives that are attached to their particular ages. This is accomplished (...)
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  • Thomas Luckmann on the Relation Between Phenomenology and Sociology: A Constructive Critical Assessment.Alexis Gros - 2021 - Human Studies 44 (2):201-231.
    In the present paper, I intend to systematically revisit Thomas Luckmann’s account of the relation between phenomenology and sociology and to assess its strengths and weaknesses in terms of constructive criticism. In order to achieve this aim, I will proceed in three steps. First, I will reconstruct the Luckmannian approach by means of an exhaustive analysis of his programmatic texts. Second, I will identify its strengths and merits. And finally, I will discuss its shortcomings and try to correct them in (...)
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  • La intersubjetividad como dato del mundo de la vida: Una reconstrucción sistemática de la crítica de Alfred Schutz a la Quinta Meditación Cartesiana de Husserl.Alexis Emanuel Gros - 2018 - Ideas Y Valores 67 (168):289-317.
    La reconstrucción realizada en el presente artículo parte de la hipótesis de que pueden diferenciarse dos tipos de objeciones schützianas al texto canónico de Husserl, a saber: inmanentes y fundamentales. Las primeras remarcan las dificultades subyacentes en los pasos tomados por Husserl para resolver el problema de la intersubjetividad trascendental, mientras que las segundas cuestionan la pertinencia filosófica del problema mismo.
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  • Do Disputes over Priority Tell Us Anything about Science?Alan G. Gross - 1998 - Science in Context 11 (2):161-179.
    The ArgumentConflicts between scientists over credit for their discoveries are conflicts, not merely in, but of science because discovery is not a historical event, but a retrospective social judgment. There is no objective moment of discovery; rather, discovery is established by means of a hermeneutics, a way of reading scientific articles. The priority conflict between Roger Guillemin and Andrew Schally over the discovery of the brain hormone, TRF, serves as an example. The work of Robert Merton, Thomas Kuhn, Augustine Brannigan, (...)
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  • Yoga in Penitentiary Settings: Transcendence, Spirituality, and Self-Improvement.Mar Griera - 2017 - Human Studies 40 (1):77-100.
    Yoga, together with other so-called holistic spiritual practices such as reiki or meditation, is one of the most popular spiritual disciplines in our contemporary society. The success of yoga crosses the boundaries between health, sport, religion, and popular culture. However, from a sociological point of view, this is a largely under-researched field. Aiming to fill this gap, this article analyzes the impact, meaning, and implications of the practice of yoga by taking prisons as the institutional context of the study. The (...)
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  • Yoga in Penitentiary Settings: Transcendence, Spirituality, and Self-Improvement.Dr Mar Griera - 2017 - Human Studies 40 (1):77-100.
    Yoga, together with other so-called holistic spiritual practices such as reiki or meditation, is one of the most popular spiritual disciplines in our contemporary society. The success of yoga crosses the boundaries between health, sport, religion, and popular culture. However, from a sociological point of view, this is a largely under-researched field. Aiming to fill this gap, this article analyzes the impact, meaning, and implications of the practice of yoga by taking prisons as the institutional context of the study. The (...)
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  • Where do the limits of experience lie? Abandoning the dualism of objectivity and subjectivity.Christian Greiffenhagen & Wes Sharrock - 2008 - History of the Human Sciences 21 (3):70-93.
    The relationship between 'subjective' and 'objective' features of social reality (and between 'subjectivist' and 'objectivist' sociological approaches) remains problematic within social thought. Phenomenology is often taken as a paradigmatic example of subjectivist sociology, since it supposedly places exclusive emphasis on actors' 'subjective' interpretations, thereby neglecting 'objective' social structures. In this article, we question whether phenomenology is usefully understood as falling on either side of the standard divides, arguing that phenomenology's conception of 'subjective' experience of social reality includes many features taken (...)
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  • Jeremy Bentham’s Social Ontology: Fictionality, Factuality and Language Critique.Bryan Green - 2022 - Philosophy of the Social Sciences 52 (3):107-131.
    In terms of the distinction between relationalist and substantialist philosophies of science opened up by American pragmatist thinkers like Dewey and Bentley, Bentham’s social ontology is relationalist and anti-substantialist. When the ontology is combined with his emphasis on ordinary language as the basis of social reality, it is seen to have thematic connections to later developments in social science such as social constructionism, social phenomenology, ethnomethodology and, due to its intent to critically question-received fictions, to neo-Marxian and other concerns about (...)
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  • Erotic habitus: toward a sociology of desire. [REVIEW]Adam Isaiah Green - 2008 - Theory and Society 37 (6):597-626.
    In the sociology of sexuality, sexual conduct has received extensive theoretical attention, while sexual desire has been left either unattended, or, analyzed through a scripting model ill-suited to the task. In this article, I seek to address two related aspects of the problem of desire for sociology—what might roughly be referred to as a micro-level and a macro-level conceptual hurdle, respectively. At the micro-level, the sociology of sexuality continues to reject or more commonly gloss the role of psychodynamic processes and (...)
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  • The Transformational Change Challenge of Memes: The Case of Marriage Equality in the United States.Paul S. Gray, Steve Waddell & Sandra Waddock - 2020 - Business and Society 59 (8):1667-1697.
    This article explores the role of changing memes in large systems change toward marriage equality—popularly referred to as same-sex marriage—in the United States. Using an abbreviated case history of the transformation, the article particularly explores the shifting memes or core units of culture, in this case, word phrases associated with marriage equality over time, influencing the social change process. Using both the case history and the empirical work on memes, the article identifies nine lessons to support others tackling large systems (...)
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  • The Philosophical Underpinnings of Social Constructionist Discourse Analysis.Marek Gralewski - 2011 - Lodz Papers in Pragmatics 7 (1):155-171.
    The Philosophical Underpinnings of Social Constructionist Discourse Analysis Although discourse analysis emerges as a multi-faceted research method reflecting various schools of thought, disciplines and approaches, it is possible to pinpoint some meta-theoretical issues or fundamental assumptions common for most of them. This article aims to investigate different philosophical aspects and theoretical foundations that inform discourse analysis, such as the interplay between epistemological and ontological dimensions or the definition of language itself. Because space does not allow an in-depth discussion of all (...)
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  • The emergence of transcendental norms in human systems.Mark Graves - 2009 - Zygon 44 (3):501-532.
    Terrence Deacon has described three orders of emergence; Arthur Peacocke and others have suggested four levels of human systems and sciences; and Philip Clayton has postulated an additional, transcendent, level. Orders and levels describe distinct aspects of emergence, with orders characterizing topological complexity and levels characterizing theoretical knowledge and causal power. By using Deacon's orders to analyze and relate each of the four "lower" levels one can project that analysis on the transcendent level to gain insight into the teleodynamic emergence (...)
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  • The philosophy of mathematics education by Paul Ernest.Aditi Gowri - 1994 - Social Epistemology 8 (2):139 – 150.
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  • Speech and spending: Corporate political speech rights under the first amendment. [REVIEW]Aditi Gowri - 1998 - Journal of Business Ethics 17 (16):1835-1860.
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  • Classical ethology's conception of ontogenetic development.Gilbert Gottlieb - 1979 - Behavioral and Brain Sciences 2 (1):34-35.
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  • Neither bad apple nor bad barrel: how the societal context impacts unethical behavior in organizations.Michael Gonin, Guido Palazzo & Ulrich Hoffrage - 2011 - Business Ethics, the Environment and Responsibility 21 (1):31-46.
    Every time another corporate scandal captures media headlines, the ‘bad apple vs. bad barrel’ discussion starts anew. Yet this debate overlooks the influence of the broader societal context on organizational behavior. In this article, we argue that misbehaviors of organizations (the ‘barrels’) and their members (the ‘apples’) cannot be addressed properly without a clear understanding of their broader context (the ‘larder’). Whereas previously, a strong societal framework dampened the practical application of the Homo economicus concept (business actors as perfectly rational (...)
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  • Neither bad apple nor bad barrel: how the societal context impacts unethical behavior in organizations.Michael Gonin, Guido Palazzo & Ulrich Hoffrage - 2011 - Business Ethics: A European Review 21 (1):31-46.
    Every time another corporate scandal captures media headlines, the ‘bad apple vs. bad barrel’ discussion starts anew. Yet this debate overlooks the influence of the broader societal context on organizational behavior. In this article, we argue that misbehaviors of organizations (the ‘barrels’) and their members (the ‘apples’) cannot be addressed properly without a clear understanding of their broader context (the ‘larder’). Whereas previously, a strong societal framework dampened the practical application of the Homo economicus concept (business actors as perfectly rational (...)
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  • Institutional Resilience in Extreme Operating Environments: The Role of Institutional Work.Jean-Pascal Gond, Bernard Leca, Natalia Aguilar Delgado & Luciano Barin Cruz - 2016 - Business and Society 55 (7):970-1016.
    This study shows how institutional work contributes to institutional resilience in extreme operating environments. The authors draw from a longitudinal analysis of the operations of Desjardins International Development, a French Canadian nongovernmental organization that, both before and after the major earthquake of 2010, supported the implementation of cooperative banking in Haiti. Building on a unique access to DID’s internal documents as well as on 49 interviews with DID employees, the authors highlight the ways in which political, technical, and cultural forms (...)
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  • How to construct a common and consensual multicultural civic discourse.Seán Golden - 2020 - Philosophy and Social Criticism 46 (5):576-590.
    The 21st-century construction of a new Chinese political discourse faces the same dilemma that Chinese intellectuals first identified in the 19th century – how to make currently pre-eminent Eurocen...
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  • How Generative Mindfulness Can Contribute to Inclusive Workplaces.Kathryn Goldman Schuyler, Lemuel Warren Watson & Elizabeth King - 2021 - Humanistic Management Journal 6 (3):451-478.
    Humanistic management and mindfulness practices can potentiate one another to foster an inclusive society. By moving beyond a limited instrumental understanding of mindfulness practice to a generative mindfulness that incorporates a recognition of the rich nature of the human mind, awareness of cultural practices, and deeply rooted ethical foundations, managers can create organizational cultures that honor the sacred in every human being. A set of interviews with noted consultants and researchers on mindfulness and leadership suggests convergence on this perspective, as (...)
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  • Researching Emotions in Interactions: Seeing and Analysing Live Processes.Natalya Godbold - 2015 - Emotion Review 7 (2):163-168.
    Emotions are processes with social origins and manifestations. However, the challenges of obtaining data on such volatile phenomena might restrict empirical research. This article presents methodological recommendations for the study of emotional processes during interactions, comprising an approach influenced by ethnomethodology. Key requirements include (a) detailed interactional data; (b) examination of whichever emotions emerge instead of studying predefined categories; and (c) nuanced “insider” understandings. Rather than focusing on individuals or the broad social milieu, useful insights are available via nuanced examination (...)
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  • Entrepreneurship from an Islamic Perspective.Ali Aslan Gümüsay - 2015 - Journal of Business Ethics 130 (1):199-208.
    Research about the role of religion in entrepreneurship and more broadly management is sparse. In this conceptual article, we complement existing entrepreneurship theory by examining entrepreneurship from an Islamic perspective. EIP is based on three interconnected pillars: the entrepreneurial, socio-economic/ethical, and religio-spiritual. We outline how Islam shapes entrepreneurship at the micro-, meso-, and macro-level, indicate how Islam may be considered an entrepreneurial religion in the sense that it enables and encourages entrepreneurial activity, review research streams interlinking Islam with entrepreneurship and (...)
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  • The Potential for Plurality and Prevalence of the Religious Institutional Logic.Ali A. Gümüsay - 2020 - Business and Society 59 (5):855-880.
    Religion is a significant social force on organizational practice yet has been relatively underexamined in organization theory. In this article, I assert that the institutional logics perspective is especially conducive to examine the macrolevel role of religion for organizations. The notion of the religious logic offers conceptual means to explain the significance of religion, its interrelationship with other institutional orders, and embeddedness into and impact across interinstitutional systems. I argue for intrainstitutional logic plurality and show that specifically the intrareligious logic (...)
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  • Has human ethology rediscovered Darwinism?Michael T. Ghiselin - 1979 - Behavioral and Brain Sciences 2 (1):33-34.
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  • Using Interactive and Participant Methods: A Postmodern Shift in Political Science Research.Georgeta Ghebrea - 2018 - Postmodern Openings 9 (4):1-15.
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  • Is islamic science possible?Behrooz Ghamari‐Tabrizi - 1996 - Social Epistemology 10 (3 & 4):317 – 330.
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  • From Mirroring to World‐Making: Research as Future Forming.Kenneth J. Gergen - 2015 - Journal for the Theory of Social Behaviour 45 (3):287-310.
    After decades of acrimonious debate on the nature of scientific knowledge, researchers in the human or social sciences are reaching a state of relative equanimity, a condition that may be characterized as a reflective pragmatism. Yet, even while the context has favored the development of new forms of research, the longstanding ocular metaphor of inquiry remains pervasive. That is, researchers continue the practice of observing what is the case, with the intent to illuminate, understand, report on, or furnish insight into (...)
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  • Culturally Inclusive Psychology from a Constructionist Standpoint.Kenneth J. Gergen - 2015 - Journal for the Theory of Social Behaviour 45 (1):95-107.
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  • Uncertainty, the problem of order, and markets: a critique of Beckert, Theory and Society, May 2009.Kurtuluş Gemici - 2012 - Theory and Society 41 (1):107-118.
    Jens Beckert’s 2009 article on the constitution and dynamics of markets is a bold attempt to define a novel research agenda. Deeming uncertainty and coordination essential for the constitution of social action in markets, Beckert proposes a framework centered on the resolution of three coordination problems: valuation, cooperation, and competition. The empirical study of these three coordination problems has the potential to contribute considerably to the sociological analysis of markets. However, the assertion that such a theoretical vantage point can explain (...)
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  • An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence.Yves Gendron, Roy Suddaby & Helen Lam - 2006 - Journal of Business Ethics 64 (2):169-193.
    This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants ’ commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe that (...)
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  • Religion and empiricism in the works of Peter Berger.Robert C. Fuller - 1987 - Zygon 22 (4):497-510.
    Peter Berger established himself in the sociological profession in large part through his functional interpretations of religion and its ostensible demise in relation to the empirical bent of modern intellectual thought. Yet, in his ef–fort to expand the scope of empiricism such that it might address nontrivial concerns, Berger found himself attempting to understand the “substance” of religiori—that is, the conviction that there exists an “other” which confronts us unconditionally and consequently forms the basis of all issues concerning value and (...)
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  • The Meaning Structure of Social Networks.Jan A. Fuhse - 2009 - Sociological Theory 27 (1):51 - 73.
    This essay proposes to view networks as sociocultural structures. Following authors from Leopold von Wiese and Norbert Elias to Gary Alan Fine and Harrison White, networks are configurations of social relationships interwoven with meaning. Social relationships as the basic building blocks of networks are conceived of as dynamic structures of reciprocal (but not necessarily symmetric) expectations between alter and ego. Through their transactions, alter and ego construct an idiosyncratic "relationship culture" comprising symbols, narratives, and relational identities. The coupling of social (...)
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  • Educational research and two traditions of epistemology.Helen Freeman & And Alison Jones - 1980 - Educational Philosophy and Theory 12 (2):1–20.
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  • Using Wittgenstein to Respecify Constructivism.David Francis - 2005 - Human Studies 28 (3):251-290.
    Taking its orientation from Peter Winch, this article critiques from a Wittgensteinian point of view some “theoreticist” tendencies within constructivism. At the heart of constructivism is the deeply Wittgensteinian idea that the world as we know and understand it is the product of human intelligence and interests. The usefulness of this idea can be vitiated by a failure to distinguish conceptual from empirical questions. I argue that such a failure characterises two influential constructivist theories, those of Ernst von Glasersfeld and (...)
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  • A Meadian Approach to Radical Bohmian Dialogue.Chris Francovich - 2016 - Journal for the Theory of Social Behaviour 46 (4).
    Issues of communication and the possibilities for the transformation of perspectives through an experimental dialogue resulting in a mutual, open, receptive, and non-judgmental consideration of the other are addressed in this paper from transdisciplinary theoretical and conceptual standpoints. The warrant for cultivating this type of communicative ability is based on arguments resulting from the assumption of widespread confusion and conflict in intrapersonal, interpersonal, intergroup, and ecological relations across the globe. I argue that there are two distinct classes of “reasons” for (...)
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  • Analogy and dimensions of behaviour.Peter J. Fraser - 1979 - Behavioral and Brain Sciences 2 (1):33-33.
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  • Loops, ladders and links: the recursivity of social and machine learning.Marion Fourcade & Fleur Johns - 2020 - Theory and Society 49 (5-6):803-832.
    Machine learning algorithms reshape how people communicate, exchange, and associate; how institutions sort them and slot them into social positions; and how they experience life, down to the most ordinary and intimate aspects. In this article, we draw on examples from the field of social media to review the commonalities, interactions, and contradictions between the dispositions of people and those of machines as they learn from and make sense of each other.
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  • The potential of dialogue in a municipal development project: action research and planning practice. [REVIEW]Jens Kristian Fosse - 2005 - AI and Society 19 (4):464-484.
    This article applies reflexive and dialogue oriented approaches to municipal planning. Experience from the dialogical development process in Vennesla is discussed, highlighting the potential of collaborative work in a development coalition. Dialogue and democracy in the coalition are discussed, emphasising the social construction of meaning and knowledge.
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  • Praxis Makes Perfect: Recovering the Ethical Promise of Critical Management Studies. [REVIEW]William M. Foster & Elden Wiebe - 2010 - Journal of Business Ethics 94 (S2):271 - 283.
    Critical Management Studies (CMS) has become an accepted part of mainstream management research. Yet, as CMS research advances, it is our position that CMS's ethical potential is not being realized. Drawing on one of CMS's theoretical sources, Critical Theory (CT), we suggest that CMS has well embraced the CT element of critique, but it has not adequately achieved the element of praxis, thereby truncating CMS's emancipation project. This paper seeks to address this trend and recover the ethical promise of CMS (...)
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  • AN INVITATION TO DIALOGUE: Clarifying the Position of Feminist Gender Theory in Relation to Sexual Difference Theory.Johanna Foster - 1999 - Gender and Society 13 (4):431-456.
    The central argument of this article is twofold. First, contemporary feminist gender theory, particularly as it has been used by feminist sociologists in recent years, has been misinterpreted by sexual difference theory in ways that may prevent scholars from fully appreciating current feminist work in the social sciences. Second, gender theory and sexual difference theory rely on different conceptualizations of fundamental concepts in feminist theory, including notions of “gender,”“sexuality,” and “symbolic.” An analysis of three key texts that critique the turn (...)
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  • The concept of privacy from a symbolic interaction perspective.W. H. Foddy & W. R. Finighan - 1980 - Journal for the Theory of Social Behaviour 10 (1):1–18.
    Privacy is defined within a symbolic interaction framework in terms of identity definition and maintenance processes. It is argued that defining privacy within a symbolic interaction framework both generates a number of hypotheses involving the concept of privacy and allows the theorist to draw together several social psychological concepts within the one conceptual schema.
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  • Luca pacioli on business profits.Michael J. Fischer - 2000 - Journal of Business Ethics 25 (4):299 - 312.
    Double-entry accounting, with its method for the objective calculation of profits and system of capital accounting, is often seen as closely linked with our modern-day system of capitalism. Questions regarding the role of profits are at the center of many debates on "business ethics." Luca Pacioli, a 15th century Franciscan friar, is recognized as the "father of accounting" because he published the first description of the double-entry system. However, Pacioli's "ethical" views have not been as broadly recognized. The main purpose (...)
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