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 analyses the origin and development of social topology as well as the reasons for choosing the paths of its further development. Taking into account the directions in mathematical topological thought which are defined as theoretical multiple and algebraic topology, we distinguish two main vectors in devising socio-topological views: the topology of space and the topology of form. The first is based on the works of Kurt Lewin and Pierre Bourdieu and represented as a configuration of units located in social space. The second originates from the works of Rene Tohm, which conceptualize the forms of objects and urge the research in isomorphic processes, figurativeness and equivalence of their models in a social reality context. The authors analyse the methods of applying the topology of space to modern sociological research ranging from visual physical understanding of place to abstract logical representation of the role and meaning of a social object. They also reveal the reasons why sociologists and social philosophers have mastered and actively made use of space-topology methodology tools. The paper explains the origin of difficulty in realizing the ideas and theoretical methodological capacities of the topology of form in human and social sciences. The authors suggest and prove the conclusion that a one-sided attitude towards topology is non-productive and greatly weakens our sociological understanding, procedures and the results of topological studies of social objects
The author considers the formation and development of the “public sphere”, the construction of its theoretical image, prospects and threats in the epoch of IT prevalence. The author analyzes different concepts of “public sphere” and reveals its substantial similarities and differences. He also gives a thorough analysis of the most popular approaches (terms, ideas, concepts) to the definition of "public sphere" in scientific literature. The author comes to the conclusion, that the result of the long-run discussion is the understanding of the fact, that the rational and fair space for discussions, which was mentioned by J. Habernas, needs the new forms of its implementation. It is quite possible and logical to put it into action in the Internet. At the same time, the problem of threats and the limits of the virtual public sphere are still unsolved. Therefore, the society needs support and coordination of people in the interaction with the new embodiment of “the public sphere”. The concept of "public sphere" is used rather often, but being highly controversial it gives rise to the need for careful consideration of its content for systematizing ideas and concepts that relate to it and predict further ways of its development or transformation to the virtual public sphere in the space of the Internet.
The article presents the problems of critical discursive studies in political communication. In particular, the authors demonstrate the methods and strategies of administration through constructing authoritative metanarrative. Media institutions of linguistic (cultural) domination, according to the authors, ensure the stability of the existing hierarchical order and express the fundamental "will to power" in practice of public relations. The nature of domination is manifested in the tightening of control and regulation of communicative actions of citizens almost at the level of generation text and speech. The power authorities (the linguistic ones) in the modern context are not satisfied with the control of discourse as a social practice; they are increasingly interested in the process of subjectification (individualization) of the perception experience. Power wants to control texts and speech products in the media space, and also it sees itself as a generator of the subject's inner experience. The transformation of people into subjects is in essence a special way of representing them in the modern public legal space. The authors believe, that turning to the verbal technique of parresia, allows you to see alternative ways of self-constitution and self-presentation that existed in the traditional consciousness. The socio-cognitive nature of symbolic politics is considered in the general context of the development of the sociology of knowledge as a promising area of social humanitaristics. The authors carried out an analysis of the forms and mechanisms of the discursive reproduction of the elite power taking into account rich research experience of the Western theory of political communication.
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.
The article presents a sociophilosophical analysis of the problem of identity formation in contemporary society with its systemic transitional character. The idea of complex identity formation in sociospatial form is put forward and substantiated. Identity types, presented as a hierarchical structure in some conceptions, are positioned as components of sociospatial identity. Due to highly dynamic social changes and processes the structure of sociospatial identity undergoes transformations, resulting in strengthening some components and loss of importance of the other ones. Factors, determining new identity types and transformations of the process of identification of the social actor are discussed. Major tendencies of its self-identification and their results are revealed. The most relevant of them are the following: identity fragmentation and, consequently, the breakdown of its hierarchy, transgressing the limits of national identity and formation of alternative identities (transnational, binational), strengthening of ethnic and cultural identities. Overall, the shift of identity formation from macro-social level and its dispersion to meso- and micro-social levels is established. The significance of the structure center loss is emphasized, indicating the state of chaos, which is analyzed from post-modernist viewpoint as a chance for plural identity formation in the contemporary society and, consequently, antinomic tendencies of the process. The most relevant aspects of the presented issues, requiring further empirical investigation, are identified in the conclusion.