
On the evening of March 8, 2023, the 14th lecture "Guanya Interdisciplinary Workshop" was held online and offline in Room 512, No.2 Building, Jiageng. Under the auspices of Professor Liu Feng, this issue invited Professor Cao Jianbo, doctoral supervisor of the Philosophy Department of Xiamen University, to give a lecture entitled "Philosophy and Philosophical Thinking".

Professor Liu Feng hopes to learn from the evolution of philosophy from an idea to a discipline, and free accounting from the old idea of bookkeeping and accounting, and become a real science. Just as philosophy will not be eliminated by AI and ChatGPT, I hope that accounting will not be replaced by AI and ChatGPT in the future.

Professor Cao Jianbo first introduced the outline of philosophy to everyone. Fundamentally, philosophy is a discipline that pursues wisdom, and it is a reflection on the relationship between thinking and existence and a constant exploration of truth. The evolution history of philosophy is a history of separation of disciplines. In ancient Greece, philosophy was science, all-encompassing. With the research turning to a specific content, there are more and more divisions among disciplines, and mathematics, physics, chemistry and biology are gradually separated from the matrix of philosophy. With the evolution of philosophy, there have been many turns. gorgias's three propositions put forward such turns as the ontology of nothingness, the epistemology of unknowable existence and the philosophy of language with unspeakable existence. If the tree is taken as a metaphor, the root of philosophy lies in metaphysical ontology, and the trunk lies in logic (methodology) and epistemology (epistemology). On this basis, branches and leaves have evolved, such as applied philosophy such as philosophy of science and technology, moral philosophy and political philosophy.


Then, Professor Cao Jianbo analyzed the reflective thinking in philosophy in detail through three cases: "A foolish man moves mountains", "The problem of dividing horses" and "Playing cards". In essence, reflection is not trusting and thinking repeatedly about the existing answers or questions themselves. Its goal is to eliminate the "four illusions", namely, racial illusion (human nature defect), cave illusion (individual difference defect), theater illusion (leader worship) and market illusion (inaccurate language), so as to achieve the effect of "not only knowing what it is, but also knowing why it is" and resist the "mediocrity evil". So how to reflect? Professor Cao Jianbo showed us the logical analysis of ethical principles with the combined proposition of "Don't do to others what you don't want others to do to you".


Later, Professor Cao Jianbo showed you the speculative thinking of philosophy by means of diagrams and logical arguments, so as to guide you to think about your life with reflective thinking.
Finally, Mr. Cao Jianbo had an exchange and discussion with the online teachers and classmates, and this lecture ended successfully!

Text | Chen Xueying
Editor in Chief | Yang Yingyu
Reviewed by Liu Feng
Guanya interdisciplinary workshop Foreword
Accounting research has entered the era of "Volume" 2.0.
Nowadays, accounting research has a high degree of involution. More than half of a paper is devoted to solving problems such as robustness, and the methods are becoming more and more complicated. How to break the game? Change the direction of the "roll" from "inner roll" to "outer roll" or "outer roll" and expand outward.
Many years ago, I tried to learn from "economic imperialism" and put forward "accounting imperialism". Today, let's regain this term, let accounting research "out of bounds" and "roll out", let accounting research have diverse themes and methods, and make accounting more colorful.
How to "roll out"?
Step one, eyes outward. The world is diverse, and so are the ways to know it. A piece of Oracle bones, Chinese medicine, seal script and characters, archaeologists and archaeologists see archaeological discoveries, sociologists see the social order and living environment at that time, and historians find supporting evidence of a historical event. Therefore, the first step of the interdisciplinary forum is to invite scholars with active research in different disciplines to introduce their recent work and the latest developments in their respective disciplines; It is expected to promote accounting scholars to have wider horizons, more tools and more diverse topics, enrich accounting research, and make accounting research reproduce the glory of western economics in the 1970 s and 1990 s: expand the basis of accounting, explain all social phenomena with accounting, further reconstruct the research logic of accounting, and establish an "accounting empire."
The second step is to learn from the theories and methods of various disciplines to enrich the "capital" for accounting scholars to see the world and do research;
In the third step, scholars from different disciplines collide with each other, resulting in ideological sparks. A single spark can start a prairie fire. Let's look forward to this cross-border exchange and generate a new plateau.
The "Guanya Interdisciplinary Workshop" was established under this background. The lecture was jointly sponsored by the Accounting Development Research Center of Xiamen University, the key research base of humanities and social sciences of the Ministry of Education, and the Accounting Department of Xiamen University School of Management, and was supported by the "Guanya Xiamen University Accounting Department Development Fund". The current plan is to have one session each in earlier and the latter part of every month. Look forward to your joining.
Let's roll up together!
Text/Liu Feng