Title: Back to the classics: editing the Emanuel Saxe legacy for modern accounting

Authors: Tony Tinker; Aida Sy

Addresses: Department of Accountancy, Baruch College, City University of New York, Box B12:225, One Bernard Baruch Way, New York, NY 10010, USA ' Critical Accounting Projects Inc., 77 Bleecker Street, Suite 305W, New York, New York 10012, USA

Abstract: This article quotes the work of Emanuel Saxe, which says that recent emphasis upon the place and role of the behavioural sciences in education for business administration (a term which also includes industrial management) bespeaks a change from the purely vocational aspects of such training. This change is not some intellectual brainstorm of university presidents and deans but rather reflects underlying changes in American life and in the type of society which has been evolving in the last 25 years. Three stages of higher education for business administration are identified and discussed: the stage of rugged individualism; the stage of corporate capitalism; the stage of social capitalism.

Keywords: Emanuel Saxe; behavioural sciences; higher education; business administration; industrial management; business education; USA; United States; accounting.

DOI: 10.1504/IJCA.2015.069192

International Journal of Critical Accounting, 2015 Vol.7 No.1, pp.110 - 120

Available online: 05 May 2015 *

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