Value is increasingly found in human subjects and in particular within their minds. This places the individual at the centre of economic life and therefore the inner life of individual merits more attention. A key element of humanity is memory and it drives such phenomena as trust and goodwill, essential in modern business. Bergson’s philosophy examines the interaction of mind and matter and in this reflects the dualism of the knowledge economy. His work on memory offers important insights for those (...) seeking to account for and manage intangible assets. Our paper examines, through the prism of Bergsonian philosophy, the implications for accounting practice of the increased importance of intangible assets in modern corporations. (shrink)

The nonmetaphysical interpretation of Hegel's philosophy asserts that the metaphysical reading is not credible and so his philosophy must be rationally reconstructed so as to elide its metaphysical aspects. This article shows that the thesis of the extended mind approaches the metaphysical reading, thereby undermining denials of its credibility and providing the resources to articulate and defend the metaphysical reading of Hegel's philosophy. This fully rehabilitates the metaphysical Hegel. The article does not argue for the truth of the metaphysical Hegel's (...) claims. Rather, it defends the correctness of reading his philosophy as metaphysical. (shrink)

The nonmetaphysical interpretation of Hegel's philosophy asserts that the metaphysical reading is not credible and so his philosophy must be rationally reconstructed so as to elide its metaphysical aspects. This article shows that the thesis of the extended mind approaches the metaphysical reading, thereby undermining denials of its credibility and providing the resources to articulate and defend the metaphysical reading of Hegel's philosophy. This fully rehabilitates the metaphysical Hegel. The article does not argue for the truth of the metaphysical Hegel's (...) claims. Rather, it defends the correctness of reading his philosophy as metaphysical. (shrink)

Physical processes manifest an objective order that science manages to discover. Commonly, it is considered that these processes obey the “laws of nature.” Bergson disputes this idea which ultimately constitutes a kind of Platonism. In contrast, he develops the idea that physical processes are a particular case of automatic behaviors. In this sense, they imply a motor memory immanent to matter, whose actions are triggered by some perceptions. This approach is obviously panpsychist. It gives matter a certain consciousness, even if (...) the latter is different in nature from our consciousness. In some respects, this approach is similar to contemporary panpsychism because it claims that the psychic is a fundamental characteristic of nature, causally active. But it is also original because it does not constitute a theory of the origin of mind in nature. (shrink)

The aim of this research is to reconstruct a metaphysical interpretation of the philosophy of history with regard to the spirit of historical thinking. The spirit of historical thinking is to emphasize the relation between what happened in the past and historical thinking about the past in the present. However, current philosophies of history, which are largely epistemologically oriented, have not adequately explored this relation. In order to investigate the relation between past and present, I refer to an Aristotelian philosophy (...) of practice and politics, and adapt it to the domain of the philosophy of history, and argue the case for a metaphysical science of history. A metaphysical science of history contains two primary parts. They are the part on physis and the part on technê/phronēsis. With regard to physis that metaphysically investigates the natural generating progress of entities, I argue that the existence of historical events can be understood as a natural developing progress in which the events are ordered in a chronological sequence. Such chronological sequence is essentially the physis of history in the metaphysical sense. For the part on technê/phronēsis, I demonstrate that Aristotelian knowing is for itself an action of knowing, which is located beyond a given temporal position in the past to both the past and the thinking present, and indicates the fundamental Beingness of history. Finally I conclude that the historical eudaimonia, namely the pursuing of the completeness of historical knowledge, is the final presentation of actualizing Geschehenszeit, as it bridges the past and the present in accordance to the spirit of historical thinking. (shrink)