Accounting for Humanity

“The forces of evolution act upon a man’s tools as well as upon man himself “

A.C. Littleton (1926, P.12)
Pic: Tom Finnie (3/3/2022) Edinburgh Business School staff portraits: Lesley Niezynski

Welcome to the tale of an Accounting Academic who transformed into an Accounting Technologist, Accounting Historian, Accounting Anthropologist and a pretty decent knitter…

Dr. Lesley Niezynski is an early career interdisciplinary accounting researcher specialising in accounting technology, history and humanity. Lesley’s research centres on the interconnectivity between accounting, humanity, and technology.

Lesley has recently completed her PhD, a project centred upon the interconnectivity between humanity, accounting and technology through a study of Maritime Technology, Accounting and Merchants in Early Modern England.

Prior to accounting, Lesley’s interest in boundary blurring, human-centric research formed in her studies in Architecture, with studies in the interconnectivity of Architecture, Fashion, and Health.

What is she up to right at this very moment? Find out here.

I’m now on Substack! Find me at https://accountingforhumanity.substack.com/

  • A PhD journey in the world of Accounting, Technology and Humanity

    Welcome!

    As a first post, it seems appropriate that I introduce both myself and my intentions for this blog. I’ve started countless blogs during my life and I admit, I have failed to attain the vision I had laid out for them. So what will make this one different? The blogs of old were the whims of a teenager without true or set purpose. Today the now 36 year old PhD student has something that invokes a true passion and desire to discuss and share with the world…

    I began my PhD in Accounting in March 2021. Following a masters dissertation exploring the impact of technology on UK Accounting Professional bodies, my desire was to explore the impact of technology upon our world further. Throughout my masters research, my intrigue would always lead to the notion of 21st century technology as this unprecedented threat. It is true that the world is facing a wave of unfamiliar technology however, I would always ask myself, is this really the first time that we as a society have faced unfamiliar technology?

    My mind would think not. Thus, my focus became to look to our history with technology and ask how the innovations of our history shaped our modern Accounting profession.

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  • The Legend of PhD: The Focusing of Research Questions…

    (Disclaimer: Here you will learn that I am a dedicated fan of Nintendo’s ‘Legend of Zelda’ series)

    After almost 2 years, this week I finally hit the milestone that has haunted me from day 1. I defined my research questions.

    Of all the mental struggles that a PhD can bring (a topic for future discussion rest assured), the defining of a research question is the one that has made me feel the most vulnerable in these first 2 years of study (note: I have been a part time student for the first two years). It was the factor that constantly reminded me how unfamiliar I am with undertaking a PhD, I had never done this before, how am I to know what is the ‘right’ question and what is ‘wrong’ question? I know this line of ‘right and wrong’ thought is not helpful, unfortunately my thinking can be quite ‘black and white’ at times; my anxiety continually fights to make me forget that those tantalising shades of grey that bring reason to thoughts and ideas exist.

    I always had a base concept of what I want this PhD thesis to be, I want to show the world that technology is not as terrifying as we often see the media portray (another note: the film M3gan is a fascinating interpretation of our relationship with technology and a fantastic example of how the media vilifies AI/Robotics). However, this concept alone was not enough, I need to have a specific focus that will bring this concept to life thus, I need research questions.

    The Legend of Zelda. Image sourced from https://en.wikipedia.org/wiki/It%27s_dangerous_to_go_alone!

    As mentioned, I have never done a PhD before and as such, I have no idea of what this journey entails nor do I know how I ‘make’ a research question. To add further complication, unlike my crafting pursuits, YouTube would not provide a tutorial to get me through this time. I had read countless guides and ‘how-to’s’ on how to refine a research question, but it was not producing a viable result, the questions were either too vague or so expansive that I could never answer it in one thesis. As a result of my confusion and frustration, I would spend my time punishing myself for not having a ‘good’ question, a trial so prolific that it was causing me to question if I even had a worthwhile contribution to make in this research field or if I were merely clutching at straws in a bid to write extensively about ‘something I like’.

    To attempt to aid my efforts to see this quest to a successful end, I opted to just keep reading and writing, I felt that I could not do anything else so I may as well carry on with the one thing I could do. With every paper read, I would add a paragraph to my summary notes; what was this paper saying, what was it not saying? What was happening ‘between the lines’? Every summary became a miniaturised literature review in itself. As set forth down this path, my knowledge grew with each cautious step until I would eventually stumble across my salvation, courtesy of my supervisors (this tale also demonstrates one of an infinite number of reasons why supervisors are pivotal). In my reading, writing and pondering (I do a lot of ‘pondering’ the only positive attribute that my anxiety brings with it) I discovered two interesting theories that offered explanation to the findings that I was reading in the literature and thus, I began to write about these theories too, summarising how they could relate to accounting. Upon meeting my supervisors in the latter half of 2022, their enthusiasm appeared to ignite anew at the sight of these theoretical concepts. There was something exciting in this idea, it was the missing link, the (almost) final piece that explained the puzzle that was my literature review!

    With these theories underpinning the literature, we could finally see a research question forming; it was neither complete nor perfect but at last, my concept could be aligned to a specific area of research in the field of accounting and technology. That was both the relief and motivation I need to forge ahead on PhD quest. I would thus spend the following 4-5 months once more exploring the literature, but now also exploring how this theoretical framework exposed further findings within it.

    From this process I was led to another important discover only 2 weeks ago, I could not do this. Or, more specifically, I could not all of this. I had compiled a group of questions that covered the entire known history of our existence, cramming thousands of years into 3 research questions. It was not feasible and, since I had spent the prior 4+ months on the Middle-Ages alone, I knew I could never explore all the eras I wanted to. Disappointed as I was, this again was the plot twist that diverted my quest to the next level; I could use this realisation to further define my research questions by focusing on one specific era. With this I considered all the era featured in all of the content that I had read, the Middle-Ages, and I could see a gap in the narrative, the hidden gem waiting to be discovered. Thus, I boldly scrapped 2 of my 3 prior research questions and adapted the remaining 1. Now I held a question with purpose, with focus, with potential.

    Ironically on my next meeting with my supervisor (not but a few days ago from posting this), my new research question was now too focused, so focused in fact, that I was answering my question within my question. Again, this was a reminder of how little I know the PhD process, but it is also highlighted the progress that I have made. After some small adaptations, I am now in possession of two research questions. Again, they are neither complete nor perfect but, unlike before, they can direct my data collection and analysis. In time they will evolve once more however, now I am fully equipped to carry on in my journey. With my ‘sword and shield’ I can take on the next set of challenges that my PhD will bring.

    So it would seem the message here is that the PhD is certainly an adventure out into the unknown. Like any good adventure, we’ll get stuck or lost along the way but, if we stay true to the course we’ll complete the game.

    In short, when it comes to a PhD, do I know what I am doing? Absolutely not.

    But I do know that life is like a good game of Zelda; it’s is an adventure, and it takes time and experience to gather all the necessary equipment, knowledge and experience to make it to the end…

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  • Technology, Accounting and Gender: An introduction to Wootton & Kemmerer’s (2007) study of Mechanical Accounting

    On re-reading Wootton and Kemmerer’s (2007) paper this week, I am once more drawn to the exploration of gender in accounting, and the question of where humans and technology fit in the profession. Wootton and Kemmerer (2007) provide a fascinating analysis of the introduction and adoption of ‘Mechanical Accounting’ in the US during the industrial era.
    The mechanical era in technology was one that saw the rise of steam, coal and manual powered labour, a time where lives lived amidst rapid change, mass production, pollution, industry, slavery and colonialisation (not quite the romanticised vision of history we like to link to nostalgia, but reality is the more important vision to render if we are to understand it).

    From a high-level, generalised perspective, this paper demonstrates the influence of technology upon accounting practice; an important acknowledgement that can often be overlooked however, underlying this is a questioning of how one perceives this influence. Throughout the paper the findings shared appear to contradict and confuse, rendering one unable to reach a clear conclusion. It should be highlighted that this contradiction is not a criticism of the authors nor the reliability and accuracy of their analysis. The contradiction lies in the ambiguity of the findings, the discovering that “a man’s not all good nor all bad” as Roy Orbison* once sang, although in this analysis ‘man’ (putting aside the gendered language…for now) would change to ‘outcome’. In this study, Wootton and Kemmerer (2007) show that the introduction of accounting and business ‘machinery’ brought many positives to accounting however, it also brought a number of negatives in tandem.

    Beginning with the ‘humans vs machines’ concept, a notion that may seem to be an entirely 21st century, AI and Robotics-induced fear, but can be traced back into history, arguably to even earlier than the period we explore now. Before mechanisation Wootton and Kemmerer (2007) note the accountant as the predominant actor in the financial realm. He was a white, knowledgeable and skilled gentleman, embarking on a profession that would see him rise into the elite of society. By his side we also find the bookkeeper. He did not possess the same pedigree as the accountant however, by securing this sought-after skilled transitional position, he too was embarking on a journey that could see him one day make it to the realm of accountant.  But then it all changed, the machines arrived.

    With the introduction of the mechanical type/book-writer, the calculator, the tabulator and even the seemingly innocuous carbon paper, bookkeeping, costing, and clerical work became centralised and thus, ‘easier’ to conduct within companies. Tasks that once required skilled professionals such as accountants, could be replaced by lower-paid clerks and a machine and further, multiple clerks could be employed for the cost of 1 accountant. From the positive perspective, this led to an increase in the number of individuals employed in accounting departments and overall, the number of people employed into general business function roles would also increase. From a ‘human-replacement’ view of technology this presents a contradictory finding, technology was creating more and new employment opportunities rather than replacing humans however, these roles were considered ‘dead-end’ in terms of career advancement. While low-skilled employment was increasing, this presented less opportunities for skilled professionals and this introduces the negative view, it was the professional roles being de-skilled and substituted for clerks and machines. Such a realisation presented a threat to the accountant, the profession risked losing legitimacy and status and thus, the role had to evolve to survive. Interestingly however, technology would also contribute to finding the solution. With more machinery and clerks to process data, businesses were amassing more data than ever before and, they needed someone to help them interpret and put this information to use thus, in steps the accountant. Accountants who Wootton and Kemmerer (2007) note, were intent upon distancing themselves for the perceived ‘menial’ tasks related to bookkeeping, it was the profession’s desire to focus upon the more mentally challenging tasks of financial management. With machines removing the mundane from the accounting task-list, the accounting role developed into a managerially-aligned position, the accountant would now be the one who controlled an entire accounting department (Wootton and Kemmerer, 2007). Although both creation and replacement by technology is evident in Wootton and Kemmerer’s (2007) study, the key finding is arguably the need to be adaptive, to be aware of innovation and how humanity can adapt to it to remain relevant in the world of work. This is an area of great interest and thus, there is scope for future research here.

    The second area of confused conclusions is that of technology and genderisation. As noted, technology transformed bookkeeping. What was once a specialised skill-set and transitional role became a ‘dead-end trade’, an occupation that required minimal training and effort (though in contrast most trades arguably require highly specialised and extensive training), the bookkeeper was transformed. She was an unskilled, white, lower-paid employee, one of many in a ‘dead-end’ job, trained only to master and operate her ‘accounting machine’,  and this is where our perceptions of technology, accounting and gender become lost in the thick industrial smog of 19th century America.
    Throughout their analysis, Wootton and Kemmerer (2007) highlight that the number of women working in the bookkeeping trade dramatically increased, reaching the point where women would dominate it. This undoubtedly is a triumph; women were finally being permitted entry into the accounting realm and (while far lower-paid than male counterparts) were being paid more than they had in other previous fields of employment. However, women were still being actively excluded from the profession. Women (regardless of class and/or colour) were not permitted to study accounting and thus, were denied entry into the still gentleman (many lower class men and men of colour would also be excluded) dominated realm. This reality dampens the accomplishment felt in the initial observations, highlighting further the gender divide and women’s struggle to obtain equal rights.

    What this conflicting response does inspire though is a possibility to explore how this small step led to the eventual inclusion of women into the accounting profession. There are many contributors noted in the women’s rights journey however, technology may be the one that has been overlooked.

    References

    Wootton, C.W. and Kemmerer, B.E. (2007) ‘The Emergence of Mechanical Accounting in the U.S., 1880-1930’, The Accounting Historians Journal, 34(1), pp. 91-124.

    *Roy Orbison’s ‘Best Friend’ an excellent song

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  • Why not both? The art of Multidisciplinary Research

    Looking back at my past research endeavours, I can see that I am an unfaithful researcher. Though never hesitant to commit to a long haul project, I appear to harness a sub-conscious determination to not be pinned down to one research area. My undergraduate dissertation: Fashion and Architecture, my postgraduate design project: health (via posture) and architecture, my masters dissertation: accounting and technology, and finally, my PhD thesis: Accounting, Technology and (arguably) anthropology.

    It has never been an active decision to follow the multidisciplinary route, as an individual, I am simply fascinated by almost everything and find exploring the connections between to be even more appealing. For myself, nothing happens in isolation, just as noted in my pro-history post, every action and circumstance is the culmination of several interlinking instances.

    Putting this concept aside, deciding to pursue multidisciplinary research has numerous bonuses (and challenges, ambition is always met with realism in my mind). In my PhD research, I have found the work of Mahmoud Ezzamel to be a perfect example to embody this. I cannot say if Ezzamel would describe their work as multidisciplinary, they may see it more of a specialist area within a set discipline however, either way, there is a case for the multi-disciplinary approach within their work. In my literature search, much of the work by Ezzamel selected relates to their in-depth studies of accounting practice in Ancient Egypt. In order to conduct such an analysis, one needs an understanding of both accounting and Egyptology otherwise, the accounting aspect would be speculative at best (already an inherit limitation in ancient history research) as the context that prompted the accounting practice would not have been fully considered. From this (admittedly very bias) perspective, Ezzamel’s research represents a ‘best of both’ scenario, you have to research both fields to gain the full picture. If your interest lies in Egyptology and accounting, why not study both?

    Being able to connect your chosen professional field with your own personal interests brings not only additional enjoyment into your work, it brings the advantage of individuality into it. Noting my said bias, I am a passionate admirer of Egyptology, from the age of 9 I have been entranced by all things Ancient Egypt; the religion, the architecture, the social structure, the politics, the hieroglyphs (there was a time when I could read hieroglyphs, a skill I very much want to re-establish), every aspect of this fascinating civilisation encapsulates me and given the chance, I would write pages and pages about it. Thus, if I chose to combine this with accounting, I would have the advantage of 25+ (quick mathematics there) years of accumulated knowledge in Egyptology to add to my growing accounting knowledge. This is a powerful tool to have in your research arsenal, starting a research project with a large portion of the background work already complete is a marvellous place to begin.

    In my own research background, notably my architecture research, I was able to combine a strong interest in fashion (particularly structural fashion) with architecture. I knew from my immersion in the fashion industry, both from researching and over a decade of constructing corsets, that I could find the resources I needed to understand and make the link between these design fields. In addition, this was a new and unique approach. Yes, there had been prior research in the field (and it was growing at the time) but I was there at the beginning contributing to the early discussions as to why these links were important. Both my dissertation and my design project were my highest scoring projects grade-wise and to me, this was no coincidence, it is the power of multidisciplinary.

    As noted there are challenges in multidisciplinary research. You must remember that your professional field is the reason for the research thus, you have to keep that focus central and further, provide further justification as to why your decision to include another area is relevant. Therefore, it is beneficial that you have saved time on researching your personal interest area as, there may be more time needed to collate that justification. additionally, personal research is different from academic research, in my Egyptology studies I have never had to consider the reliability or ‘ranking’ of the source, before my dissertation, the term ‘peer-reviewed’ had never crossed my path. Thus, there may be a need to start to source more ‘appropriate’ literature sources to give your knowledge that much-needed academic foundation.

    Thinking finally to my PhD and why multidisciplinary research is important (and beneficial) to research, and particularly social science based research. Humans.
    Humans are at the centre of everything we do (perhaps understandably as we are humans), our actions as individuals and as societies are the very reason why professions, cultures, institutions and landscapes exist in the form they do. For architecture, it exists because humans want/need it to, and it is humans that determine how that architecture will exist. Thus, we can ask what then influences the humans decisions on making that determination?

    In my deep-dive into technology and accounting, it would be absurd to suggest that technology alone changed accounting; technology (nor accounting) would exist without humans thus, the human element must be considered in the development of the relationship between technology and accounting. Notably we should ask what is it about certain technologies that inspired humans to make the decisions that would later impact accounting practice. That is, why did this technology matter but this one did not (for those over a certain age, think VHS vs Betamax)? To draw conclusions about developments and decisions in the accounting profession, (just like Ezzamel and Ancient Egypt) we have to understand the context in which it existed, what was important to humans at that time, what was influencing their actions, responses and decisions?

    In the quest to promote multidisciplinary research, the aim is not diminish traditional single-disciplinary research. Naturally, within each field there is a plethora of discussions, debates and developments that should be understood after all, as noted earlier how can you make connections between fields if you do not have knowledge of each field individually? There is most definitely a need for single field research however, there is also most definitely an equal place for those who look beyond the boundaries of home. What can the ‘comfortable at home in my own field’ researcher learn from this post then? When questioning your research and/or findings, always remember that, when humans are involved, influence can come from anywhere.

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  • Taking Breaks and Taking Stock: Moving into 2023

    I had fully intended to create at least one more post before 2022 ended however (and perhaps unsurprisingly knowing my habits with blogs), life had other plans meaning that we are now in the first post of 2023. This is not to say that anything catastrophic and/or life changing threw itself before me as 2022 reached its grand finale, instead it was a (thankfully) mundane situation, merely everyday life reminding me that sometimes it is good to simply stop and take a break.

    A PhD is an all consuming undertaking, no matter what I am doing, it is always there in my mind. Sometimes it is quiet, other times it chatters away in the background to some other activity (usually cycling), and then there are times when it screams to be heard. While having a topic I am exceptionally interested in taking up residence in my head is a more than welcome change from the anxiety that held that coveted position previously, sometimes I need to be able to step away from my thesis to keep it interesting, as too much of a good thing can destroy what made it special in the first place.

    Taking a break is far more progressive (in the sense of making progress in your work) than one may initially think. Yes, I too live with the constant fear that if I stop I may stall (or worse, stop) the motivation that has kept my thesis going, but this kind of journey is most definitely equitable to exercise, if you refuse to stop every now and then, eventually your body will stop for you. Taking that brief pause to take a breath and figure out where you are is pivotal to moving forward. When I’m cycling, even a 1 minute pause to check the time or fix a face mask gives me a renewed vigour, a drive to keep going as I utilise a little burst of new energy. My brain is exactly the same, when I write I have to stop and walk away as, on my return I can truly see where I am and what I’ve created (after all, a thesis requires just as much creative endeavour and vision as any art work).

    So, what did I do instead of updating this blog in the final weeks of 2022?

    I decorated. After much procrastination I finally embarked on my mission to create my “Victorian Craft Cave”. Over the previous 2 years I have been gripped by the vision of turning my workspace into something truly wonderful, its white walls may have indeed been a blank canvas, but for me I need to be surrounded by wonder and curiosity to feel truly inspired. History has always fascinated me (as previous posts may have implied). Objects, images, and spaces of the past evoke such magnificent trails of thought and wonder (admittedly not all are good, it is important to address and acknowledge the darkness in our history but, when embodying history in the modern world, I wholeheartedly agree with the “Vintage style, not vintage values” approach coined by Dandy Wellington) that I find myself equal parts inspired and mesmerised by and thus, I’ve always craved a space such as this to inspire creativity and escape from the white walls and sometime chaos of modernity.

    Although this decision left me continually covered in paint for almost 2 weeks and confronted by the reality that painting ceilings is more exhausting than I anticipated, this sharp turn away from my PhD was far more needed than I realised. I have returned to work this week, invigorated and motivated to get this thesis going, in following my interior design dreams I have embodied a larger motivation to keep creating in other areas of life, a continuation of that initial desire of creating something truly wonderful if you will.

    There is much to be done in 2023, I have a literature review, theoretical framework and methodology draft to create and then, there is finally getting into the actual data collection to consider. With an annual review due by June, the writing part of this task will not be easy, but I will take this discovery of taking creative breaks forward (after all the Victorian Craft Cave is not yet complete).

    Unusually for me, the first task undertaken this year is that I have made a plan (generally this is a feature that lives in my mind alone) and to see it written down puts it in perspective and (rather pleasantly) takes away the dread I felt while this plan lived in my mind, constantly mutating and merging with my anxiety to produce a distorted view of my reality.

    Equally, putting to words on here what I my PhD plans are helps confirm these intentions. They are now committed to the written word and I am accountable to see them through. Although I do not say that I am accountable to the online world in undertaking this task, an important lesson that I have learned that this is my journey, and mine alone, and I can sit down, paint a ceiling and take a break whenever I want…

    On a side note: To follow up from the previous post, here’s 2023’s reading resolution list. I am determined to become a capable/less nervous forager one day thus, I hope to learn more about the good, the bad and the ugly of the botanical sort.

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  • 2022: The lessons I learned from a pile of books

    This is not likely to be my final post of the year however, pre-Christmas felt like a natural point for partaking in some good old reflection to give some direction for my 2023 goals.

    2022 in 8 Books

    Resolutions and reflections are processes that have been a near constant part of my mental space throughout my life although, it has admittedly not been a space that has seen much success. In recent years however, I seem to have found myself able to learn some valuable lessons from these processes and even celebrate some small successes in my goal setting.

    In 2022 this all derived from a simple New Year’s Resolution. In my ambition to ‘read more books’, I have learned some invaluable lessons that I have been able to successfully transfer into my PhD studies/research and witness some very welcome progress.

    So, what did I learn from reading more in 2022?

    I have too many unread books…

    The purpose of the resolution was to get back into reading for leisure. In 2021 my reading rate was what could be described as ‘diabolically slow’ for someone in possession of a mountain of unread books. I have the problem of possessing more ‘unread’ than ‘read’ books, and this is something that I was/am absolute in my determination to amend.

    While having an undoubtedly huge task ahead (as mentioned, I possess many, many unread books), I entered this resolution not with the priority to read until my eyes bled, but with the want to experience a ‘win’ in resolution making. I was not prepared to see this go the way of many a New Year’s Resolutions i.e., admitting defeat by February, I wanted the joy of feeling accomplished, I wanted the ‘win’. I am unsure of what prompted this approach but, it was most definitely an unknown experience for me.  I am known for pushing myself too far, burning out, and deriding myself over having burned out before meeting my target. Yet, here, I was placing myself and happiness first and was subsequently pleasantly surprised to feel that, even before setting the target, I was already feeling good about the journey to meeting this goal.

    Lesson 1: It is about the winning, not taking part

    Hear me out, this is not about throwing caution to the wind and doing whatever it takes to ‘one-up’ competitors to win recognition; this is about positioning yourself in the right space to enjoy the experience that you are about to partake in. Thus, it is not strictly about ‘winning’ something in the sense of being 1st place or being ‘the best’, it is about going into something with the feeling that you have already achieved something incredible. It does lie close to the ‘Positive mental attitude’ cliché but, there is merit in embracing in the positivity that comes with acting like you have already won. It brings a level of confidence (note: confidence, not arrogance) that can birth and maintain the motivation needed to make the most of experiences and achieve your goals.  

    Bringing this into the PhD context, the lesson here for me is creating plans and targets that will bring enjoyment to my studies. The ‘real’ goal becomes about enjoying the journey; the ‘targets’ are just different waypoints, markers, and rewards to keep that enjoyment going. I used applied this lesson in 2022 to help me focus on my writing, at the beginning of the year I began worrying excessively about not knowing what direction my thesis should take, a worry that inevitably caused progress to stagnate. Changing my focus from thinking about the final ‘big’ goal (i.e., a completed PhD thesis) to writing about a subject that I enjoy, allowed me to work past those writing ‘blocks’ and now at the end of 2022 I have created a healthy supply of content that I can now use to create a literature review.

    Lesson 2: Being ‘Realistic’ is not about Letting go of your dreams

    To be ‘realistic’ is generally accompanied by negative connotations however, there is more to it than ‘letting go of your dreams’, ‘giving up’ or ‘settling for the next best thing’. Realism for me is the opposite of giving up, being ‘realistic’ is about finding the path that ensures that I will reach my goals, whether that involves taking obstacles ‘head on’, or finding another, longer way around.

    It has taken many years of counselling and therapy but, I have finally learned how my mind works in the realm of achieving success. I know when I can push myself that little bit farther, when I am near my limit and, most importantly, when I have pushed too far. This for me is realism. It is about knowing oneself and understanding that one size most certainly does not fit all. My experience is not the same as yours, we may face similar challenges but, they will never be the same. In addressing ‘being realistic’ I have learned that, for the most part, I am a creative problem solver thus, I am more akin to the ‘find a way around’ an obstacle kind of individual.  

    In terms of applying this to my reading resolution, I wanted this reading quest to be more that a ‘one-off’. The aim was to install a new long-term habit and thus, I had to create a sustainable or ‘realistic’ goal. At first, I thought of reading one book per month but, considering I had read around 3 books in the entire 12 months previous; I suspected that this would be a step too far i.e., not realistic. Furthermore, in addition to considering the prior lesson about aiming to create ‘little wins’, reading is supposed to be fun and as such, pressurising it was not going to make it fun.

    While the aim was to make this goal attainable I did, however, still have to make this a challenge. Thus, I needed a ‘balanced’ challenge; 75% effort, 100% of the time would be worth more to me in the end than a crazed 110% effort for 2 months followed by 10 months of burnout. With these parameters considered, I opted for 8 books in 12 months (1 around every 1.5 months). Additionally, I knew I had to vary my reading. I read fiction reasonably quickly, but non-fiction can take longer thus, to avoid frustration or stagnation, I would read 1 fiction followed by 1 non-fiction and carry on in that pattern.

    This ‘realistic-inspired’ approach was exceptionally useful in my PhD research and writing as it allowed me to become more adaptable in my working methods. I learned to recognise days where my motivation was lower and thus, focus my goal for the day to suit my mood. My days now alternate between reading-focused, reading/summary writing and writing focused and I will dedicate an average of 1-3 hours on my thesis (1-2 hours being most common). With this variety and knowledge of my limitations, I have been able to maintain a productive pace throughout the entire year, something I was unable to do the previous year (2021 ended on 5 months of limited to no-PhD work and panic). As a result, being ‘realistic’ has brought me far closer to my PhD goals than my overly ambitious approach in 2021.

    So, how did I do with my ‘Reading Resolution’?

    Well as you may have guessed, the reason for writing this post was because I did complete my resolution (though I would have still written it if I had not succeeded as lessons still would have been learned). I read all 8 of my pre-selected books plus 3 more (and 2 additional theory books for my thesis). The motivation for this is not to brag, yes it feels good to be able to say what I have achieved and I am proud of myself but, my compulsion to share is based more on my feeling that what I have learned from this experience is extremely valuable.

    I fully expected to encounter exceptional difficulty in attempting to read these books while also working on my thesis, reading all the thesis literature, and continuing in all the other activities that I enjoy. I thought incorporating reading into my routine would mean the loss of another activity (I think there is also a lesson here in identifying ‘idle’ time, as I may have more of it than I claim). I had hoped to reinstate a past hobby and create an ‘escape’ from my thesis (while I enjoy it, it is important to ‘pull’ my mind away from it sometimes) but I did not expect to emerge from this year having learned such valuable lessons in planning my PhD research. This simple resolution allowed me to reframe my mindset in approaching my work, the once impossibly high bar now rests a little lower, if not replaced entirely by a series of smaller hurdles, each one easily traversed in consistent little leaps and bounds.

    Who knew you could learn so much from reading a book…

    Yes it appears that I have a theme when it comes to my reading…Victorian crime anyone?

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  • Reflections in Research: Gendered Language in Literature

    When reviewing historical literature for my thesis, I became very aware of a reality that, while should not have come as a surprise, induced a surprisingly strong reaction in my mind.

    In every reference to technology, professions, and any other areas of societal or cultural significance, the narrative continually highlighted the journeys, accomplishments, and challenges of ‘him’. With each paper read, it became rather apparent that this was not a history of humankind, this was a history of ‘men’. Before me was a timeline filled with reminders of the perceived insignificance of women in society and, more notably, in its professions. Even in exploring the concept of the replacement threat of technology it is ‘man’ versus machine, woman/non-binary need not worry, for she/they have nothing worth taking…
    As mentioned, this should not have been (and ultimately was not) a surprising discovery, it is not uncommon to see women written out of, or erased from history; 18th Dynasty Pharaoh Hatshepsut of Ancient Egypt was swiftly erased from record following their death in 1458BCE (Strudwick, 2006). Although the actual reasoning for their (attempted) erasure is unknown, it is not overtly ambitious to note the recurring theme of (what society would assign) females in positions of power being wiped from history (Queen and co-ruler Nefertiti being another example). On a research side note; Hatshepsut in particular, would have made for an interesting study into gender identity if such records were available; was their ambition to demonstrate that women could govern as effectively as men or, could it be possible that they identified themselves as male or non-binary? After all if, as pharaoh, they were a physical embodiment of the male god Horus, then Hatshepsut embodied both male and female identities.
    The case of Hatshepsut and Nefertiti dates from the 14th and 13th century BCE respectively, a time when it could perhaps be assumed that women were subordinate (though in many civilisations such as Mesopotamia this was not the case). The literature concerned in my research discovery dated from the 20th century CE, over 3000 years later and yet, the underlying message remains largely unchanged. Licklider (1960), the author of one component of my theoretical framework, proposes a theory of ‘Man-computer’ symbiosis, again reminding us that computers, and by-proxy technology, are beyond the scope of female and non-binary. The concept of women not being ‘fit’ to handle the complexities of man, as noted, is not a new concept (and certainly all identifying in non-gendered groups have been arguably all but entirely excluded until the 21st century). Steele (2003) noted this notion in their exploration of the cultural history of the corset, highlighting that one such perceived danger of corset wearing during the Victorian era was the restriction of blood flow to the brain, resulting in women experiencing delusions around the desire of ‘pursuing careers’ (I assure you, I have worn many a steel boned corset and my ‘career delusions’ remain unaltered when I remove them).

    Although women’s rights had (marginally) progressed by the mid-20th century CE, they were, and still are, largely omitted from professional contexts. This again prompts one to question why society generally assumes historical societies as less advanced when considering that women in numerous ancient societies could rise to the role of rulers yet, in the 19th and 20th century CE, they were considered ‘too fragile’ to work. It may be that in the post world war eras, this perception somewhat diminished however, the remnants of thousands of years of predominantly patriarchal society still produces what may be an unintentional yet, gendered language in literature. For example, Kee’s (1993, p.187) study of the technological advancement in information processing in accounting highlights “man’s early economic activity”. This is most likely not intended to be exclusionary however, the choice of the term ‘man’ instead of ‘human’ reminds us that as recently as the 1990’s, male dominance is still assumed and asserted. As an individual identifying as female, it is isolating to observe your omission, whether intentional or not, from professional contexts (a scenario even further multiplied for non-binary and women of colour). There is a suggestion, and feeling of hostility, that as a female or non-binary, you dare not step into the realm of ‘man’, you do not belong and thus, are not welcome. The result of such exclusion? Your identity, your presence, your value and impact in society is stolen; through no act of your own doing, you are written out of history, erased and lost to time.
    There is hope however, particularly in the field of technology. Griffith and Greitzer (2007) address Licklider’s (1960) exclusionary language, updating the theory to what they term “Neo-symbiosis”. Furthermore, in 21st century studies ‘man vs machine’ is replaced with ‘human vs machine’, in a move akin to the evolution of Star Trek’s famous line from “where no man has gone before” to “where no one has gone before”, the ‘human’ is finding their place in academia, showing us that the world is (slowly) acknowledging that society is made of more than men, and that all members of society have equal potential and value (Cong, Du and Vasarhelyi, 2019; Leitner-Hanetseder et al., 2021; O’Regan and Killian, 2021).
    Furthermore, there is an additional positive to be found here. As a result of this experience, my own writing, has adopted a new practice; never assume to know the identity of a writer. Gender is a choice and as such it is not my place to make an assumption of gender based upon a name (or even assume that gendered practice is followed at all by the writer). In my reflection, I consider this a ‘win’ as, I have not always followed this practice, I am guilty of looking at a name and assigning a societally-appropriate gender. However, now aware of how such gender bias influences readers, all future writing will aim to embrace accessibility, every human should see themselves in academia.
    Admittedly society will never be able to erase the concept of gender, as long as differences exist among us, we will label and group ourselves to make identification ‘easier’. While this in itself may not be ‘wrong’, it is important not to place individuals within a prescribed group without allowing them to choose where they ‘belong’. Thus, it is from this experience in researching my thesis that, whether they stem from 8000BCE or 2022CE, all included in this study will be humans first and genders where they are known…


    References
    Cong, Y., Du, H. and Vasarhelyi, M.A. (2019) ‘Technological Disruption in Accounting and Auditing’, Journal of Emerging Technologies in Accounting, 15(2), pp. 1-10. Available at: 10.2308/jeta-10640

    Griffith, D. and Greitzer, F.L. (2007) ‘Neo-Symbiosis: The Next Stage in the Evolution of Human Information Interaction’, International Journal of Cognitive Informatics and Natural Intelligence, 1(1), pp. 39-44,46-52. (Accessed: 26th May 2022).

    Kee, R. (1993) ‘Data Processing Technology and Accounting: A Historical Perspective’, The Accounting Historians Journal, 20(2), pp. 187-216. (Accessed: 06/03/2021).

    Leitner-Hanetseder, S., Lehner, O.M., Eisl, C. and Forstenlechner, C. (2021) ‘A profession in transition: actors, tasks and roles in AI-based accounting’, Journal of Applied Accounting Research, 22(3), pp. 539-556. Available at: 10.1108/jaar-10-2020-0201

    Licklider, J.C.R. (1960) ‘Man-Computer Symbiosis’, IRE Transactions on Human Factors in Electronics, 1, pp. 4-11. (Accessed: 25th May 2022).

    O’Regan, P. and Killian, S. (2021) ‘Beyond professional closure: Uncovering the hidden history of plain accountants’, Accounting, Organizations and Society, 94 Available at: 10.1016/j.aos.2021.101276

    Steele, V. (2003) The Corset: A Cultural History. New Haven & London: Yale University Press.

    Strudwick, H. (2006) The Encyclopedia of Ancient Egypt. Amber Books Ltd.

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  • The case for Historical Research Pt.1

    For myself, the inclusion of a historical perspective is an obvious choice when pursuing a research interest. From the age of 9, after being given the opportunity to mummify my cuddly rabbit as part of a school project on Ancient Egypt, I have fostered an ever-growing passion for history and its place and influence within our modern world.

    Understandably however, PhD research requires a little more effort than the masterful crafting of the plasticine canopic jars that were to accompany my ‘Bunny Mummy’ to the afterlife (though such activity arguably required an equally high degree of skill and detail). One such expectation is to be able to provide justification for utilising an historical perspective. To explore history, one must show that there is a worthwhile reason to do so i.e., it must do more than evoke a romanticised vision of ‘days gone by’ or dreams of ‘simpler times’ (note: they were not ‘simpler’) in the reader.

    While the goal to avoid what we shall term ‘nostalgia-bait’ is certainly desirable, the concept of having to justify history’s relevance feels most peculiar; history’s influence is everywhere and thus, its justification for inclusion feels obvious. Every thought, decision, interaction, encounter, event, and reflection has shaped who we are as individuals and further, who we are as societies and cultures. While no path is set in stone, to ignore the path already walked would render our lived experience somewhat incomplete, as knowing from where we have come can determine where we still must go; as George Santayana’s famous quote foretells:

    “Those who cannot remember the past are condemned to repeat it.”

    It could be countered that it is not the past, but the future that shaped our present, as our natural human ability to ‘think forward’ before acting can also influence our decisions (the perpetual “how will this affect A, B, and C?” dilemma). However, if we follow this viewpoint then, at the very least, it can then be argued that past and future bear equal relevance in the present as both have played an equal role in our development.

    As mentioned, the influence of history is everywhere and as such, posts exploring the case for historical research will appear frequently here, or more accurately, as ‘evidence’ or ‘justification’ presents itself. The first such case stems from a recent reading: ‘The History of Paganism’ by Liz Williams. Before looking toward, the historical argument this book supports, there is a need to note that the influence of religion upon accounting and humanity is another strong interest, and undoubtably one for the list of ‘future research studies. Combining expertise from researchers such as Williams (2020) and renowned historian on Paganism, Ronald Hutton to explore the social connections between accounting and Britain’s ancient religions would be a fascinating realm of study (Hutton, 2014). Imagine the unique perspective and interest that such a connection could add to accounting and interdisciplinary research!

    What makes Williams (2020) exploration of Britain’s ancient religions an excellent example of the relevance of historical research, is the journey taken to chart the growth of, not historical but modern paganism. Williams (2020) is not teaching us about ancient paganism, they are taking us through time to show us the ancestry of 21st century paganism. This approach places modernity in as the focus yet, we set that focus through walking backward through time. In utilising this historically based approach, Williams (2020) shows that although very little detail is known of ancient Britain, it can be seen that these lost religion’s ideals would come to influence and inspire future generations in developing their own modernised versions of paganism.

    By mapping a timeline from 10,000+BCE to present day, there is a family tree laid out before us that traces the origin of 21st century paganism. The keynote here is that this a familial relationship thus, this suggests that we are not looking at the same entity but instead we are viewing generational entities that have ‘inherited’ the characteristics of their ancestors. This can be evidenced with Williams (2020) in recognising the familiar, but not historically confirmed, concepts embodied by ancient paganism’s modern ‘offspring’ such as Freemasonry, the Order of the Golden Dawn, Wicca, and modern Heathenry and Druidry.  

    Although as noted, the ancient and the modern iterations are not the same religion however, it can be argued that these modernised religions would not have been possible without their historical and ancient predecessors. Each generation embodied the perceived ideals of the previous iteration to build a religion that could attain a similar theosophical/religious objective within their own current societal contexts thus, creating these new alternate religions. It could also be countered that, in the absence of the previous versions of paganism, other influences could have led to the development of similar groups as Williams (2020) noted that some modern groups were politically motivated however, this would still support an implication that its development spawned from a form of historically-based social or human influence.  

    In terms of what this book can show us in relation to explaining why history is important in research. To invoke a metaphor, History is the foundation of society and humanity. It is true that a building does not stand through foundations alone, it needs structure; bones to make it strong, and skin to protect the precious content within. Thus, while there are many aspects needed to make solid research, without our historical foundations, our research may simply sink into the sands of time…

    References:

    Hutton, R. (2014) Pagan Britian London: Yale Univesity Press.

    Williams, L. (2020) Miracles of Our Own Making: A History of Paganism in the British Isles. London: Reaktion Books.

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