5 research outputs found
The State Relationship with Religion:defined through disciplinary procedures of accounting and regulation
State regulation of charities is increasing. Nevertheless, although religious entities also pursue charitable objectives, jurisdictions often regulate them differently. In some states (including England until recently), the church (religious charities) are not called to account for their common-good contribution, despite owning significant assets and receiving public and government income. These regulatory and accounting variations emanate from a stateās historically informed positional relationship with religion, which may be discordant against increasing religious pluralism and citizensā commonly-held beliefs. To open a debate on stateāchurch relationships within the accounting history literature, this article analyses changes in England since 1534. It utilises a stateāchurch framework from Monsma and Soper, combined with an application and extension of Foucauldian governmentality. The longitudinal study shows direct and indirect governmentality tools change with the stateāchurch relationship. Such harmonisation of regulatory approach relies on citizens/entities subverting imposition of state demands which fail to meet their concept of common-good
Where Nothing Happened: The Experience of War Captivity and Levinasās Concept of the āThere Isā
This article takes as its subject matter the juridico-political space of the prisoner of war (POW) camp. It sets out to determine the nature of this space by looking at the experience of war captivity by Jewish members of the Western forces in World War II, focusing on the experience of Emmanuel Levinas, who spent 5 years in German war captivity. On the basis of a historical analysis of the conditions in which Levinas spent his time in captivity, it argues that the POW camp was a space of indifference that was determined by the legal exclusion of prisoners from both war and persecution. Held behind the stage of world events, prisoners were neither able to exercise their legal agency nor released from law into a realm of extra-legal violence. Through a close reading of Levinasās early concept of the āthere isā [il y a], the article seeks to establish the impact on prisoners of prolonged confinement in such a space. It sets out how prisonersā subjectivity dissolved in the absence of meaningful relations with others and identifies the POW camp as a space in which existence was reduced to indeterminate, impersonal being