Ideas and Ideals

The authors analyze the rare experience of philosophical understanding of the accounting phenomenon reflected in the scientific heritage of one of the American accounting tradition founders – Charles Ezra Sprague. The article reveals the ideas of the American scientist on the nature, the form and construction of an account as a key category of accounting theory, his view on logic of communication between accounts and the balance sheet, and specific author's interpretation of balance sheet equation and objects of accounting. Basing on the historical parallels and analogies built between Ch. E. Sprague's ideas and urgent provisions of modern theories of financial accounting the authors come to the conclusion about the need to ensure a balance of foresight research in the field of accounting practice and historical, philosophical and science studies of the accounting theory and methodology.

The article is devoted to the problem of development of a new project of reality that has overcome the post-nonclassical stage and faced difficulties in understanding human-like technoobjects in the present. The authors associate the emergence of "new structures" with transformation of human selfness, its practices of "disintegration", alienation from oneself. The beginning of this process launched by the medieval culture of thought, in which real, conceptual and nominal have appeared. They are recorded in the practices of discovering sinful within yourself; cashing out itself in contact with similar (other); revealing a formal (name). In the period of New European philosophy, a cognizer, tied to contemplation and will, begins to practice. He focuses on experience of reflection – a repeated inspection, control over the self, through which its "property" or aggressive withdrawal of irrational opportunities is established. The authors claim an idea that practice of a cognizer with ever-increasing estrangement from oneself generates a new reality in our time – the objects of kogito (virtual, conceptual, linguistic), objects that "complete" the embodiment (biotechnical structures). They are practitioners standing within the boundaries of will-kreacio, aimed at rational extension, transformation of cognizer. A purposeful will that has a rational intention, collects its own reality from the fragments or "traces" of the expressed, described, everyday, etc., constructs it from fragments of social action, text, experience. A methodology, built on the framework of mathematical and natural sciences, is gradually replaced by an activity-practical, hermeneutic, engineering-sociological approaches. Comprehension of science through spiritual experience of cognizer makes it possible to assess it not as something external, civilizationally fateful but as a conscious action, a choice, relying in a special fixation, self-examination.

This article analyzes a number of social and anthropological implications of the sharp increase in the flow of information, which have acquired since the mid-20th century the character of "information explosion". The authors analyze the postmodern concepts by identifying major characteristics of post-industrial society that brings these concepts together with the theories of the information society. The authors substantiate the hypothesis that, on the basis of the convergence of certain postmodern concepts with the theories of the information society there can be conceptual synthesis. The authors show that the informational approach, which is not used explicitly, is present in the works of post-modern artists as the concept of a special type of society, a society living and reproducing itself mostly in virtual reality based on mass production of sign-symbolic artifacts - signs, symbols, values and meanings, aggregated into streams of information. Information flows are the main "building material" and a resource for the construction of symbolic information and communicative space. The authors identified the following characteristics of the society after the "information explosion": there is a change in the content of communication; the symbolic world becomes increasingly unrecognizable for a human being; there is depersonalization of social codes; virtual strata appear; people experience information trauma of consciousness; human existence becomes fragmented; "information schizophrenia" sets in; "intellectual extinction" of mankind syndrome shows up; and then comes "normal anomie".

The article examines the role of a social ideal in history on the example of evolution of the perfect man image. The ideal is understood as a due thing, which allows to assess the present existing nature and to determine the direction of its development. Aspiration to the ideal, which is an essential intention of a person necessary in acquiring ideal traits of a man, is one of the driving forces of history. Every historical period constructs its own image of an ideal person and strives to get closer to it. Ideas about the perfect man have been regularly formed throughout history, this fact proves that there is a permanent innate human sense of dissatisfaction with him/herself (and with the whole world), the lack of self realization, the intention to discover their own inner identity. The first "perfect man" was a beast. In the primitive societies people conquered the “outer” beast, in Antiquity – the “inner” one. There appeared the first identity crisis as a consequence of inadequate self-esteem ("man as the measure of all things"). God was a "perfect man" of the Middle Ages. If a beast turns out to be in the inaccessible past then God is in the eternal unattainable future. So, the second identity crisis comes into existence. A Man becomes an ideal in Modern Times. There appeared a concept of a perfect man (as a real possibility). However, depriving a person of metaphysics leads to the third identity crisis. Nowadays the "perfect man", increasingly, appears to be a machine resembling a "man", devoid of human weaknesses with improved human qualities. The analogy between a human and a machine leads to the fourth identity crisis. "The new perfect man" is a man as a unique result of the development of all human culture, the synthesis of the unique and the universal.

The reforms carried out over the past fifteen years in the RF education system are not related to the discoveries in pedagogy, but to the changes in social orientations, which are imposed by external "Bologna commitments". The forcefully introduced "competence approach" to the planning of education in higher education gave rise to many difficulties, because it was actually incompatible with the Russian educational tradition. The development of "competence" rhetoric at the reporting level had almost no effect on the methodology of teaching in domestic universities, but the goals and ideals of education have radically changed. Now they are formulated not by the society and the state, but by perspective "employers", transnational corporations are usually meant by them. Instead of "comprehensive harmonious development of the personality," the competence approach actually involves preparing a person for the labor market with the subsequent sale of human qualities. Expanding of the buying and selling sphere is the result of the globalization processes, today only state sovereignties can prevent this expansion, and within traditional societies only "family and school" have to stop this expansion. The author considers this gradual transformation of traditional pedagogy into "market pedagogy" from the point of view of modern inter-civilizational confrontation. The triumphant "economic dominant" is not a universal "innovation", but the result of the expansion of Western civilization. The author substantiates the idea that introducing this competence approach, borrowing the goals and ideals from alien cultures hamper the natural development of our national educational system.

This article is dedicated to Bulgarian Bogomils’ ideology research. Bogomilism is one of the most popular and influential Christian heresies, appeared in mediaeval Bulgaria in 10^th century. Ideology, interpreted in terms of Louis Althusser and Roland Barthes as a structured sign-expressed world image, is divided into different levels. There are the Bogomils’ ideas of politics, economy, corporeality and mysticism. Bulgarian heretics’ world-view was based on religious dualism – a concept of existence of opposite fundamentals (spiritual and material in that case), with a human as their battlefield. Negation of everything material, based on religious dualism, thereby is Bogomilism’s world-view basis. The Bogomils’ revolutionary character, noted by some scholars, appeared not only in politics (denial of authorities) – this religious movement tended to a social ideal, that supposed a much deeper changes of society (created by Sathan) and human nature. The process of making of this “new human” presents as a consecutive negation of everything, connecting him with material world: from social position, property and family till his own body.

The article poses the problem of differentiation of sociology and social sciences. Though sociology refers to the social sciences, but now, it has become unclear what its specificity as a social science is. The traditional understanding of the subject of sociology as a social science has been criticized, and the new proposals are clearly unsatisfactory. In order to consider the stated problem, the author analyzes the works of Zygmunt Bauman and Bruno Latour, discussing this topic, he also considers the stages in the development of sociology, provides a methodological reconstruction of sociological thinking. In particular, the author shows that Bauman in his methodology implements three important principles. First, epistemic status of sociological knowledge, the second provision is, that social forms of life are multiple (populyativny) and sociology in its terms must seize this moment. Finally, the third, the sociologist considers human actions and relationships from the perspective of freedom (svoboda). The author tries to show that sociological knowledge and concepts are based on schemes and models; and then, on their basis ideal objects and concepts of sociology are formed. It is stated in the article, that a social phenomenon is not an object, but a process, a cycle beginning as an act of freedom and ending with the formation of social knowledge and creating the machine (usually a social institution), in which the freedom has been already limited by social norms. Sociological schemes and the based on them sociological concepts and theories are developed by different sociological schools and directions of sociology as a reflection of social experience that is plural, because different forms of social life are behind that experience. Sociological knowledge should not create additional frustration and anomie in the society. Therefore sociological creativity and thinking must pass the "test on the road", which is provided by methodological criticism, analysis of the possible consequences of sociological knowledge application in human life and society, and discussions involving the main interested users (sociologists, population, representatives of various social institutions).

This article is a critical response to the book by A. Davydov and M. Rosin "Discussion on Mediation". Davydov’s concept is the main idea of the book which is criticized. He suggests "mediation methodology of sociocultural analysis of the Russian society," where he uses the following categories: "split", "transition", "value dominance", "inversion", "traditional", "personal" etc. The main Davydov’s insight is the value of self-determination of a person in the terms of transition to a "humanistic" type of sociocultural system. A person has to leave the "inversion" of traditional thinking through "mediation". Rosin takes the position of a critic and a "realist" and he views Davydov’s position as "idealistic". The author of the article joined the discussion extending the context of it and introducing communicative-methodological space of modernity. It’s important for the author to show communicative-logic space of modernity, which is filled with strategic alternatives with complicated interrelations. This space is closely tied up with communicative-methodological space of modernity in general. The author presents his own project-system methodology of investigating “the logic of modernity”. According to this methodology modernity is understood as the tendency to develop “postcultural-intercultural” socio-cultural architecture. Modernity is a response to the life challenges, the main one among which is the challenge of the negative "cultural" architecture of the world. The deployment of “postcultural-intercultural” architecture of modernity defines a specific structure of its communicative - methodological space. The author shows how this relates to the logic of pro-modern, counter-modern and post-modern theories and practices.

Among the impasses of radical constructivism, one of the most problematic is the modern understanding of democracy. The newest theory of democracy, developed in the newly published book of A. Magun, is an obvious example. The choice of the method logically brings the author to the left radicalism, whose apology turns out to be a model of genuine democracy that corresponds to its historical meaning. Attempts to write this model into the historical and cultural context provide the possibility of several critical remarks. The main problem of the concept of "actual" democracy is the easiness with which historicism is sacrificed as a fundamental epistemological principle. This is expected, since historicism in constructivism loses its significance. To reach the historical reality, we need the will to reality as such, but in radical constructivism it is impossible. And then the arbitrarily designed optics with the blinded diaphragm, taken from the slogans of today's political establishment, transferred with uncontrolled energy to the view of the subjects of history, since we have rejected the very possibility of control along with the concept of reality, and then the historical reality begins to be judged according to the standards of fashionable templates. This is the prerequisite for the possibility of declaring any significance as "emptiness". This is how the warlike skepticism towards historical versions of democracy appears. The courage to go to the edge provides the dignity of A. Magun's concept, she is interested in the consistency, the readiness to firmly declare totalitarian violence by the meaning of democracy.