Thursday, January 30, 2020
What Criticisms of 19th Century Life Is Dickens Making in the Novel Great Expectations Essay Example for Free
What Criticisms of 19th Century Life Is Dickens Making in the Novel Great Expectations Essay Charles Dickens wrote the novel Great Expectations in 1861. He originally wrote it as weekly instalments for a magazine called ââ¬ËAll the year round. ââ¬â¢ In the novel he criticised many things about 19th century life, for example, the importance of being a gentleman and social status, crime and punishment, childhood and last but not least the role of women. Charles Dickens was born on 7th February, 1812, and spent the first nine years of his life living in the coastal regions of Kent. Dickensââ¬â¢s father, John, was a kind and likable man, but he was hopeless with money and piled up tremendous debts throughout his life. When Dickens was nine, his family moved to London and when he was twelve, his father was arrested and taken to prison for unpaid debts. Dickensââ¬â¢s mother moved his seven brothers and sisters into prison with their father, but she arranged for the young Dickens to live alone outside the prison and work with other children pasting labels on bottles in a blacking warehouse. Dickens found the three months he spent apart from his family highly traumatic. Not only was the job itself miserable, but he considered himself too good for it, earning the contempt of the other children. After his father was released from prison, Dickens returned to school. He eventually became a law clerk, then a court reporter, and finally a novelist. Many of the events from Dickensââ¬â¢s early life are mirrored in Great Expectations, which, apart from David Copperfield, is his most autobiographical novel. Pip, the novelââ¬â¢s hero lives in the marsh country, works at a job he hates, considers himself too good for his surroundings, and experiences material success in London at a very early age, exactly as Dickens himself did. In addition, one of the novelââ¬â¢s most appealing characters, Wemmick, is a law clerk, and the law, justice, and the courts are all important components of the story. In Victorian society, a gentleman was a person of upper or middle class. Usually, one was born into being a part of the gentry as it was almost impossible to move up the social hierarchy. Being a part of this elite sector of the class system is what Dickens explores and in doing so exploits the ambiguity of the term ââ¬Ëgentlemanââ¬â¢ and the complications as to what makes a man become gentleman. One of the major criticisms of 19th century life in the novel is the need to distinguish between social prestige and moral worth. Dickens explores this theme by questioning ideas about the nature of a gentleman. Pip is central to this theme, as he represents the link between the social classes. He is the village boy who becomes a gentleman with the help of a criminal. However, the contrasting view given through Herbert Pocket and his father shows us that ââ¬Ëno man who was not a true gentleman at heart, ever was, since the world began, a true gentleman in manner. Although Herbert has very little money, he is unquestionably a gentleman, both in the social sense, as he is well-born and has received an upper-class education, and in the moral sense, as he teaches Pip table manners, and, by example, that manners are meaningless unless they derive from sound moral principles. This is also illustrated through Compeyson, Miss Havershams lover, who possessed a superficial elegance that blinded people to his real nature. ââ¬ËHeââ¬â¢s a gentleman, if you please, this villainââ¬â¢. Drummle is yet another example of an exaggerated type of gentleman. Although he has inherited money, and great expectations, he has no moral standards and remains idle, proud, reserved and suspicious. Dickens saw two sorts of gentlemen, Joe Gargery, who is a simple and hardworking blacksmith. He is also humble and kind. This was illustrated when he claimed that his father who was also a blacksmith ââ¬ËWhat sumeââ¬â¢er the failings on his part, remember reader he were that good in his heart. ââ¬â¢ However, Drummle defined through his knowledge of social etiquette, the extent of his education, appearance and income. Dickens showed in his novel that one does not need to be wealthy and educated to be a gentleman. Crime and punishment is a key theme in ââ¬ËGreat Expectationsââ¬â¢ which is linked closely to justice and injustice. Pip is introduced to crime and criminals very early on when he is confronted with Magwitch on the marshes. This encounter compels Pip to steal from his own family, the iron file and the pork pie. So the first crime we see committed is by Pip, which is significant because the book is centred around crime and how Pip gets more and more involved. When Magwitch is caught, he is taken to the prison hulk where Pip got an insight into the justice system and saw how the prisoners were treated. Dickenss dissatisfaction with the prison system is evident when Wemmick is giving Pip a walking tour through the streets of London. Further evidence of Dickens concern can be found in Pips reaction to the Debtors Door of Newgate Prison, in which culprits came to be hanged. Using Pip as a vessel to express his latent views of criminals, Dickens expresses his deep-rooted memories of poverty and a father sentenced to debtors prison. This contradicts the fact that in real life, Dickens ââ¬Ëbelievedââ¬â¢ the ââ¬Ëmodel prisonsââ¬â¢ to be too lenient to their inmates and extolled instead the virtues of hard and unrewarding labour, a regime which relied more upon punishment than moral improvement. This suggests that in real life, Dickens felt that it was more important to focus on the punishment of criminals, rather than giving them a second chance to redeem themselves. Further evidence of Dickenss concern for maximum punishment can be found in this statement regarding the punishment of a local street ruffian: ââ¬ËI would have his back scarified often and deepââ¬â¢. This attitude most likely stems from the fact that Dickens legal training gave him a far stricter outlook on prisoners. Dickens is often credited for being influential in the passing of the Capital Punishment Act of 1868, which banned public executions The reason Dickens was against public executions was because he felt they only made people sympathize too much with murderer, rather than the victim. Dickens paints an extremely vivid picture of childhood through the eyes and mind of Pip and sees the world through the eyes of a child. This was possible because Dickens understood the thoughts and feelings of children and applied this to Pips every thought and action when he wrote the novel. Dickens had an obvious gift for creating child characters in his works. The word ââ¬Ëpipââ¬â¢ itself refers to a seed from a plant. Seeds need to be nurtured if they are to grow and flourish. In order to understand both Dickens talent and his compulsion to write about children it important to realize that through the characters in his novels he took up the plight of all children. In Dickens view of childhood, he felt that children have certain needs, for example, guidance in a nurturing home, to be free from emotional and physical abuse, to have a good education, and to be allowed to use their imaginations and as in the novel, Pipââ¬â¢s father figure, Joe Gargery had to work hard like his father before him and did not get an education. The phrase ââ¬Ëbrought up by handââ¬â¢ implied emotional and physical abuse and yet it was meant to care and love in a very harsh way. In order for children to succeed in life he felt these needs must be met. Through his portrayal of child characters in the novel, Great Expectations, Dickens demonstrates how adults rarely, nor adequately provided for these particular needs that children have. In Great Expectations one can see how the women who fit Dickens ideas were rewarded with happy lives, usually in the form of marriage. Like in the case of Biddy, she was a nurse to a maimed Mrs. Joe and was the epitome of domesticity. She was later rewarded with a happy life by her marriage to Joe. Dickens imagines two types of women, subordinate and insubordinate, and rewards women according to their ability to render domestic harmony On the other hand, the women who did not conform to these ideas were punished in one way or another. Even though not all of Dickens attitudes reflected what was typical of the period, many did. Great Expectations is a reflection of those attitudes that were most likely encouraged by the women in his life. He believed as many did during the Victorian period that the womans place was in the home. Women were the caregivers of the world. Their lives were supposed to be centred on their family, for example, characters like Biddy and Clara Barley play the part of a natural, motherly type. Biddy takes over caring for Joe and Pip after Mrs. Joe is attacked by Orlick and dies soon after. Biddy, like Pip, is an orphan. She was the one that taught Pip to read and later taught Joe. Great Expectations is set in early Victorian England, a time when great social changes were sweeping the nation. The Industrial Revolution of the late eighteenth and early nineteenth centuries had transformed the social andscape, enabling capitalists and manufacturers to amass huge fortunes. Although social class was no longer entirely dependent on the circumstances of oneââ¬â¢s birth, the divisions between rich and poor remained nearly as wide as ever. Throughout England, the manners of the upper class were very strict and conservative: gentlemen and ladies were expected to have thorough classical educations and to behave appropriately in innumerable social situations These criticisms as defined by Dickens in his novel were felt in almost every facet of Great Expectations. Pipââ¬â¢s sudden rise from country labourer to city gentleman forces him to move from one social extreme to another while dealing with the strict rules and expectations that governed Victorian England. Ironically, this novel about the desire for wealth and social advancement was written partially out of economic necessity. He also portrays characters caught up by social forces primarily via lower-class conditions but which usually steer them to tragic ends beyond their control.
Wednesday, January 22, 2020
The Kohen Gene :: Biology Essays Research Papers
The Kohen Gene In a world where Jews have assimilated so much into other cultures, is it possible to trace the lineage of an elite group of Jewish men all the way back to a man who lived three-thousand and five-hundred years ago? According to Karl Skorecki, a scientist at the Israel Institute of Technology in Haifa, and Michael Hammer, a geneticist from the University of Arizona at Tuscan, the possibility is alive (1). In Jewish tradition, as written in the Hebrew Bible, the Children of Israel were split into three groups. The Kohanim (the singular is simply Kohen) were the priests. The first Kohen was Moses' brother, Aaron, and all Kohanim since then are said to be descendants of Aaron. The second group was the Levis, of which Moses himself was a part of, and the third group was compiled of the remaining eleven tribes (of which ten have said to be "lost"), simply called the Israelites. Since the Kohanim were the priests among the Jewish people, their duties were the holiest and most important. They were in charge of the sacrifices brought to the Temple, and thus had the most intimate relationship with God, aside from the prophets such as Moses. After the destruction of the Second Temple in 70 C.E., and thus the secession of sacrificial offerings, the role of the priests became ceremonial. However, despite the fact that their strict duties do not apply today, all Kohanim, according to Jewish tradition, must still obey many commandments that pertain directly to them. The hope is that one day, a new Temple will be built, and their service will be required once again (1). According to Jewish tradition, the role of each individual (Kohen, Levi, or Israelite) is passed down patrilineally from father to son. In traditional and orthodox Judaism, a woman is known as "the daughter of a Levi" (if her father is a Levi) until she marries, and then she is "the wife of a Levi." So, the concept of a "kohen gene" can only pertain to Jewish men who have not converted into the faith (1). A gene is a sequence of DNA that is used by cells to create protein. It has all of the information needed to make a protein. It knows when to make these protein and where to begin and end. The functions of a cell are then carried out by the proteins.
Monday, January 13, 2020
Ethical Theory
Managerial Auditing Journal Emerald Article: On ethical theory in auditing Lutz Preuss Article information: To cite this document: Lutz Preuss, (1998),â⬠On ethical theory in auditingâ⬠, Managerial Auditing Journal, Vol. 13 Iss: 9 pp. 500 508 Permanent link to this document: http://dx. doi. org/10. 1108/02686909810245910 Downloaded on: 25-11-2012 References: This document contains references to 47 other documents Citations: This document has been cited by 2 other documents To copy this document: [emailà protected] com This document has been downloaded 2432 times since 2005. *Users who downloaded this Article also downloaded: * Gary Pflugrath, Nonna Martinov-Bennie, Liang Chen, (2007),â⬠The impact of codes of ethics and experience on auditor judgmentsâ⬠, Managerial Auditing Journal, Vol. 22 Iss: 6 pp. 566 ââ¬â 589 http://dx. doi. org/10. 1108/02686900710759389 Beverley Jackling, Barry J. Cooper, Philomena Leung, Steven Dellaportas, (2007),â⬠Professional a ccounting bodies' perceptions of ethical issues, causes of ethical failure and ethics educationâ⬠, Managerial Auditing Journal, Vol. 22 Iss: 9 pp. 928 ââ¬â 944 http://dx. doi. org/10. 1108/02686900710829426 Douglas E.Ziegenfuss, Anusorn Singhapakdi, (1994),â⬠Professional Values and the Ethical Perceptions of Internal Auditorsâ⬠, Managerial Auditing Journal, Vol. 9 Iss: 1 pp. 34 ââ¬â 44 http://dx. doi. org/10. 1108/02686909410050433 Access to this document was granted through an Emerald subscription provided by ASTON UNIVERSITY For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www. emeraldinsight. om/authors for more information. About Emerald www. emeraldinsight. com With over forty years' experience, Emerald Group Publishing is a leading independent publi sher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Related content and download information correct at time of download. On ethical theory in auditing Lutz Preuss Lecturer, Heriot-Watt University, Edinburgh, UK This article discusses ways of giving support to auditors in addressing moral dilemmas. Codes of Ethics are very important in this context but are in the ? nal analysis insuf? cient devices, because their necessarily generalised form has to be translated into the speci? c situation and thus requires acceptance rather than merely adherence. Codes have to be complemented with developed ethical r easoning of accountants.Hence, individual ethical principles are discussed which have been applied to accounting in the recent literature, i. e. utilitarianism, deontology, virtue ethics and ethics of care. Unsurprisingly, none emerges as giving completely satisfactory solutions. Yet eclecticism can be avoided by using compound models, which combine individual principles to provide reasonably comprehensive cover of decision-making in a business context. As in any other profession, practitioners of accounting, be they public accountants, management accountants or internal auditors, may face moral dilemmas in their work.In mapping out the ? eld of potentially con? icting interests, the Institute of Chartered Accountants of Scotland (1997, p. i), the oldest professional body in the UK, stipulates: The primary duty of the Institute of Chartered Accountants of Scotland is to the public. This principle determines its status as a professional body . The ICAS (1997, p. vii) requires that: I n addition to the duties owed to the public and to his or her employer, a member of the Institute is bound to observe high standards of conduct, which may sometimes be contrary to his personal self-interest.The author would like to thank Professor Gerald Vinten, editor of Managerial Auditing Journal, and Stephen Morrow, Department of Accountancy and Finance, Heriot-Watt University, Edinburgh, for their helpful suggestions. Managerial Auditing Journal 13/9 [1998] 500ââ¬â508 à © MCB University Press [ISSN 0268-6902] The public accountant is the con? dential agent of the community at large, but the public does not (re)appoint auditors (for speci? c moral dilemmas facing external auditors, see Gunz and McCutcheon, 1991; Moizer 1995; Finn et al. , 1994).Management accountants and internal auditors are employees of the corporation; hence their employment position may collide with their professional values. They too have a responsibility to society ââ¬â comparable to an engineerâ â¬â¢s concern for public safety ââ¬â and are required by the Institute of Chartered Accountants in England and Wales to observe ââ¬Å"the same standards of behaviour and competence as apply to all other membersâ⬠(Statement 1. 220, quoted in Maurice, 1996, p. 184). Ethical dilemmas tend to be complex and only hazily de? nable.In accounting, moral agency often becomes a question of causation (Moizer, 1995, p. 425f. ), as the content of an audit report may not have an obvious link with a speci? c result: if an auditor quali? es a companyââ¬â¢s accounts, has he actually caused an ensuing bankruptcy? Furthermore, the very subject matter of accounting is such that two equally objective accountants may reach different results. The most visible response by all professional accountancy bodies has been to set up codes of ethics, e. g. by the Institute of Internal Auditors in 1968.Their very existence sets limits for immoral behaviour and offers guidance in ambiguous situations . Studies of members of the Institute of Internal Auditors (Siegel et al. , 1995; Ziegenfuss and Singhapakdi, 1994) found that a clear majority do use the code of ethics in their work. It is seen primarily as an instrument for giving guidance in moral dilemmas (64 per cent) rather than a means to enhance the professionââ¬â¢s public perception (16 per cent). Research by Dittenhofer and colleagues offers an insightful longitudinal perspective nto changing moral beliefs of internal auditors in the light of the IIA Code of Ethics. In 1982 Dittenhofer and Klemm (1983) presented a random sample of IIA members with 20 vignettes, each describing morally contentious issues, and asked respondents to indicate their reaction, ranging from dismissal of the person to doing nothing because no ethical problem is perceived to exist. In 1994 Dittenhofer and Sennetti (1995) repeated the survey, again sampling IIA members. In many cases the authors found signi? cant changes, with IIA members having become more critical and supporting harsher action.So the proportion of respondents who claim they would dismiss an internal audit supervisor who engaged in insider dealing (situation 4) has risen from 50. 1 to 63. 0 per cent, with particularly large increases for trainees/journeymen (+70 per cent), in the category staff status, and insurance (+40 per cent) in the category employerââ¬â¢s activity . However, some cases ââ¬â arguably less severe ones ââ¬â have shown little change over the decade or even a decline. In any case, there were no signi? cant differences in terms of gender or age groups.Most astonishing, so Dittenhofer and Sennetti claim, was the fact that for each scenario almost the complete spectrum of attitudes was represented, which indicates that there is no consensus among internal auditors as to what is right or wrong. Codes of ethics are not sufficient to resolve moral dilemmas. For a start, violations of codes have persisted (Finn et al. , 1994; Loeb, 19 71; Pearson, 1987). A distinction has to be made between acceptance of a code and mere adherence to it (Loeb, 1971), which may stem from a strong organisational climate or a fear of being penalised.Furthermore, codes in their universalised form, cannot cover all eventualities. Analysing Dittenhofer and [ 500 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500ââ¬â508 Klemmââ¬â¢s (1983) research, Vinten (1996, p. 56) found a two-fold problem: for some scenarios ââ¬â clearly morally contentious ones ââ¬â it was unclear exactly which article of the IIA Code applied and also what response the Code required. Swanda (1990) and Vyakarnam et al. , (1996) found that accountants isplay a tendency to revert to technical knowledge when facing ambiguous moral situations. Hence Mintz (1995) argues that accountants need both technical and moral expertise as well as the intention and ability to act against self-interest if morality requires doing so . Vinten (1990, p. 10) sees three types of codes: 1 a regulatory code, such as the Ten Commandments. It establishes a complete overlap between behaviour and code, which is furnished with such a compelling ethical imperative that further discussion is neither necessary nor asked for.It does, however, not recognise shades of grey . 2 an aspirational code, such as the wisdom literature in the Jewish Scriptures. It provides the standard a person should aspire to but recognises that full compliance may rarely be possible. Yet it provides little help in weighing up alternative courses of action. 3 an educational code: this holds rules and regulations to be unhelpful if not damaging and instead stresses the importance of the individual conscience in a professional situation.The unsatisfactory nature of codes of ethics, Vinten suggests, may stem from the predominance of the regulatory model. It emerges that de? ning ethics as ââ¬Å"the rules of conduct recognised in the human life departme nt of the practice of professional accountancyâ⬠(Maurice, 1996, p. 9) is too limited. Codes of ethics have to be reinforced with moral development of accountants. Thus researchers have studied the status quo of moral development in the profession (Finn et al. , 1994 of certi? ed public accountants, Ziegenfuss et al. , 1994, of internal auditors and management accountants).Some authors have then discussed possible improvements of moral development within Lawrence Kohlbergââ¬â¢s framework for cognitive moral development (Lovell, 1995, 1997; Sweeney and Roberts, 1997). Others have sought to clarify how far individual ethical theories and principles are applicable to accounting dilemmas, although the discussion has often been limited to utilitarianism and deontology (Maurice, 1996; Moizer, 1995). Only over the last few years have alternative ethical theories been applied to accounting (Mintz, 1995; Francis, 1990; Oakes and Hammond, 1995; Reiter, 1996, 1997).The aim of this arti cle is to draw the discussion of these ethical theories and principles together into a comprehensive system, where the advantages and disadvantages of individual principles are highlighted. Following Hartman (1994) ethical theories shall be understood less as prescription for action than as tools for understanding complex situations. 1. Utilitarian ethics Teleological or consequentialist ethics judges the rightness or wrongness of an act by its consequences. The most elaborate consequentialist theory is that of utilitarianism, as propagated by Jeremy Bentham (1789/1962).In the de? nition of his disciple John Stuart Mill (1861/1962, p. 257): Utility, or the Greatest Happiness Principle holds that actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness. Utilitarianism is a strongly democratic theory as every individual is to be given as much consideration as anybody else is. It should be pointed out that Bentham saw thi s principle not as a watertight moral theory but as a tool for political decision making. Utilitarianism faces obvious practical problems in its moral arithmetic.Mill introduced a distinction between higher and lower pleasures, yet it is still far from clear how different pleasures of different intensities can be summed up, how a strong immediate desire compares with a life-long moderate one, etc. Agents may lack sufficient time to calculate all the consequences or may overestimate their own sufferings and underestimate somebody elseââ¬â¢s happiness. This kind of criticism can partly be averted by applying the principle of utility not to single acts, act-utilitarianism, but to classes of acts, rule-utilitarianism.Under rule-utilitarianism an act is morally obligatory if it falls into a category of acts, which in their collectivity tend to produce more happiness than pain. It is no longer necessary to know all the implications of an action; one can rely on past evidence to get a f airly accurate account of an actââ¬â¢s potential consequences. Rule-utilitarianism is applied in a council recommendation by the Institute of Chartered Accountants of Scotland issued in 1971 (quoted in Moizer, 1995, p. 422), which: â⬠¦ recommends that members â⬠¦ hould not disclose past or intended civil wrongs, crimes â⬠¦ or statutory offences unless they feel the damage to the public likely to arise from non-disclosure is of a very serious nature. [ 501 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500ââ¬â508 Rule-utilitarianism, however, can be shown to collapse into act-utilitarianism, if one follows the rule ââ¬Å"in situations of type x, do y or whatever else maximises utilityâ⬠(Smart, 1967). Also, the difficulty or perhaps impossibility of a moral calculation has not been solved.Since utilitarianism is to consider all consequences of an action, this includes not only consequences for yet unborn generations but al so side effects the agent has not brought about actively, and these may well overshadow intended consequences. Intuitively, one would hesitate to blame a moral agent on this basis. Utilitarianism in accounting Utilitarianism has two advantages over alternative ethical theories for application in business. It links self-interest with moral behaviour, and a company is per de? nition self-interested. Secondly, the calculation of bene? and harm is similar to pro? t and loss accounting and hence more likely to ? nd acceptance with business practitioners than rival ethical theories. By default, utilitarianism is the most in? uential ethical theory in the business context. Most economic and ? nance concepts are implicitly or explicitly built on the assumption that individuals are interested in maximising short-term self-interest. A resulting intellectual parenthood of accounting theory and methods in utilitarianism becomes important in the debate over the neutrality of accounting informati on.Neutralists, like Solomons (1991), argue that it is not the task of accountancy to be an agent of change in society Accountants should merely convey . unbiased information, on which users can then base their decisions. Radical accountants, such as Tinker (1991), have questioned whether accounting information can actually be neutral. As accounting is embedded in social reality ââ¬â it is neither inexplicably given nor a straight re? ection of social reality ââ¬â and in social con? ict, its theory and methods inevitably favour one side of the con? ict over another. Thus Lovell (1997) ? ds it problematic that accounting concepts are often presented as neutral or even as morally correct, without pointing out their roots in utilitarian thought. There is evidence (Gray et al. , 1994; Lovell, 1997; Ponemon, 1992) that accounting and other means of organisational control compress moral reasoning within the lowest stages of Lawrence Kohlbergââ¬â¢s (1981) hierarchy of cognitive moral development. Kohlberg sees moral development progressing from an instrumental use of other persons via the acceptance of a social order to abstract principles which, if necessary, over- ride human laws.Where accounting control is assumed to work because people do not want their underperformance to be detected, a stage one motivation exists. Linking acceptable performance to ? nancial bonuses assumes a stage two motivation. At stage three a person performs as required because she wants to win or maintain the respect of colleagues, a stage four motivation shows in a belief that the law, either respective state laws or the organisational ââ¬Å"lawsâ⬠, are to be obeyed for their own sake (Lovell, 1997, p. 155). On the other hand, inasmuch as it prevents illegal or immoral practices, accounting control does have a moral quality . . Deontological ethics Deontological ethics focuses on duty or moral obligation, deon being the Greek word for duty There are various deontological con. cepts, such as ââ¬Å"Do unto others as thou wouldst have them do unto youâ⬠, but the most rigorous version was developed by Immanuel Kant (1785/1898). He sees a sharp difference between self-interest and morality and proposes that an action only has moral value if it is performed from duty Kant proposes his . Categorical Imperative (1785/1898, p. 38). Act only on that maxim whereby thou canst at the same time will that it should become universal law.A different version of the Categorical Imperative reads (1785/1898, p. 47) . So act as to treat humanity, whether in thine own person or in that of any other, in every case as an end, never as means only . A maxim, a rational principle, which underlies an action, has to ful? l two criteria to become universally binding: ? rst it has to be shown that the maxim can be universalised without contradiction. Breaking promises if the disadvantages outweigh the bene? ts is not universalisable, because if it was nobody could rely on an ybody telling the truth anymore.Secondly, one has to show that a rational agent ought to will the maxim, i. e. that it actually creates conditions which are conducive to human life. Some actions, however, are universalisable but nonetheless seem wrong: a religious fundamentalist may reason it necessary to treat opponents in horrendously brutal ways and accept that he would be treated in the very same fashion if he were in the opposing camp. Other cases are not universalisable but do not seem morally wrong; universal contraception would bring humanity to an end but to most people it does not seem wrong in individual cases.Furthermore duties, imposed by [ 502 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500ââ¬â508 several categorical imperatives, may clash; here the principle offers no further solution. On the other hand, Kantian morality links with popular conceptions of morality, e. g. that some actions simply are never permissible, whateve r the gain to individuals or society . The link between morality and the will of the agent allows us to praise people for their intentions even if the results fall short of expectations.A deontological approach is also the most important basis for criminal law. Deontology in accounting A deontological perspective underlies much of the self-regulation in accountancy, see for instance the explicit requirement by the Auditing Practices Committee in the US on qualifying a companyââ¬â¢s accounts on a going concern basis (Moizer, 1995, p. 424): The auditor should not refrain from qualifying his report if it is otherwise appropriate, merely on the grounds that it may lead to the appointment of a receiver or liquidator. rong, even if it prevented a major disaster; witness the protracted debate on the evaluation of whistleblowing (Vinten, 1994), where accountancy bodies for a long time held that concerned employees may raise their concern to superiors but must not under any circumstances report to outsiders without authorisation. A strong deontological emphasis has the disadvantage that compliance with rules is taken to be moral. ââ¬Å"One feels as an accountantâ⬠, said a participant in a study by Vyakarnam et al. (1996, p. 159) that ââ¬Å"there are so many rules and regulations that anything outside is acceptable. A consensus to work just above the required minimum can lead to a situation where the minimum becomes expected and pressure increases to drop standards further. 3. Virtue ethics In contrast to the universal emphasis on moral duty in deontology and on general happiness in utilitarianism, Aristotle emphasises the importance of a personââ¬â¢s character for morality He suggests that the highest . human good is happiness, not in a crude material sense, but in a comprehensive meaning which carries connotations of ? ourishing and well-being.This highest good is closely linked to the function of a human being, which is to obey reason, as this is the mai n characteristic to set humans apart from other living beings. As a good ? autist plays the ? ute well or a good knife cuts well, Aristotle argues, so a good human is good at applying reason. Acting according to good reason is the distinguishing feature of virtuous behaviour. Reason helps to avoid both excess and de? ciency; so the virtue of courage shows the healthy mean between cowardice and rashness. To acquire this kind of virtue, people need practical wisdom, which can only be acquired by experience and habituation.Aristotle (1985, trans. Irwin) de? nes that ââ¬Å"the virtue of a human being will â⬠¦ be the state that makes a human being good and makes him perform his function wellâ⬠(1106a20-24). Virtue ethics distinguishes between internal and external rewards, a distinction utilitarianism cannot make. Internal goods emerge from speci? c practices. They can only be experienced after a long engagement in the practice and their achievement bene? ts the whole of the co mmunity External goods are . not uniquely related to any practice; they are an individualââ¬â¢s property and are objects of competition.Thus, when Turner revolutionised the painting of sky and clouds, he created an internal good, irrespective of This clear, deontological view is necessitated by the public role of the accountancy profession which requires it to place above any other the public interest in being informed of the auditors doubts about the ability of the company to continue trading. There may be individual cases where an auditor, after considering the consequences of a quali? cation, would want to give the company a clean account; the more since a quali? cation is only a weak indication of business failure.The case of BCCI, Moizer (1995, p. 429) argues, has shown the danger in taking such an act-utilitarian approach. BCCIââ¬â¢s auditors Price Waterhouse considered qualifying the accounts in April 1990 but reasoned that auditors ââ¬Å"owe a duty to shareholders to consider very carefully the possible impact of their reportâ⬠because a quali? ed report would have more dramatic consequences for a bank than for an industrial concern. BCCIââ¬â¢s accounts were not quali? ed, and the bank was able to trade for another 14 months before it ? nally collapsed in July 1991. Moizer (1995, p. 30) concludes that the professionââ¬â¢s Code, which is based on either deontological or rule-utilitarian approaches, must be followed without regard to the particular situation; auditors ought not to consider the consequences of their actions, ââ¬Å"since they have already been evaluated for the profession as a wholeâ⬠. Deontological ethics is uncompromising by de? nition, but the complete disregard for circumstances can lead to morally dubious requirements. Few would follow the Kantian notion that telling a lie should always be [ 503 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500ââ¬â508 he external goods, such as fame and income, he attained too (MacIntyre, 1985, p. 190f. ). Virtues and accounting Virtue ethics considers both intention and outcome, where duty-based ethics and utilitarianism only see one; it also links morality with self-interest. Principle-based ethics rarely ever gives unambiguous advice; it faces counter-examples, sometimes its conclusion runs counter to moral intuition. Virtue ethics, on the other hand, recognises that there are no easy answers and stresses the importance of practical wisdom in dealing with a moral dilemma.Mintz (1995, p. 259) argues that: virtues enable accounting professionals to resolve con? icting duties and loyalties in a morally appropriate way because they provide the inner strength of character to withstand pressures that might otherwise overwhelm and negatively in? uence professional judgment in a relationship of trust. He sees two virtues as having particular importance for the accounting profession, integrity, which enables the auditor to maintain objectivity under competitive pressure and trustworthiness, which ensures public con? ence in a professional service. The notion of virtuous behaviour in accounting is again linked to the discussion of the neutrality of accounting information. The neutralist perspective (Solomons, 1991) sees a clear distinction between the accountant as accountant and as citizen, and only in the latter capacity can the person legitimately express concern over social issues. Tinker (1991, p. 305), however, sees a social world where roles are inextricably intertwined and con? icting, and where the individual needs to develop a social selfconsciousness for transcending con? cts. The same accounting individual often appears on several sides in the same dispute, and without self-awareness about her role interdependencies, may ultimately contribute to her own repression and exploitation! wisdom, which differs from the routine application of rules, such as those by the professional bodies. Fur thermore, the use of computer-aided decision models does actually remove the possibility of developing virtuous behaviour. The main drawback of virtue ethics lies in its relativism (Hartman, 1994).Aristotleââ¬â¢s de? nition of virtue as a mean between two extremes makes sense to all communities, but only in a formal way The communities decide . what the two extremes are, and by this what the mean is. Hence, there is no neutral objective standpoint from which a good community can be distinguished from bad ones. Most humans belong to a number of communities, the community of their employer, their family, a sports club. There can be diverging de? nitions of community, which lead to diverging conceptions of the required virtues.A management accountant may take her employer to be her community and rate loyalty to it higher than loyalty to the general public. There are also practical problems with virtue ethics. Stressing the importance of character and practical wisdom does not alread y give concrete advice. The focus on character also neglects power distribution in organisations; it may actually disguise power structures and prevent change. The rich language of virtue ethics also lends itself for PR exercises. 4. Ethics of care The ethics of care has been developed as a feminist critique of the traditional moral philosophy on the basis of rights and rules.Traditional ethics is grounded in a view of others as potentially dangerous; thus rights become an important means to underscore claims against others and rules are needed to settle con? ict. The moral responsibility arising from both rights and rules is universal; it binds all moral agents equally (cf. the principle of utilitarianism or Kantââ¬â¢s Categorical Imperative) but makes the individual person replaceable without any loss to the ethical principle. Feminist authors have contended that the ethics of rights is essentially a male perspective and re? cts male dominance in western society and thought. Gi lligan (1982) argues that female morality does not centre on abstract principles but contextualises moral responses by drawing on personal experiences. It focuses on adequate responses to the needs and concerns of close individuals. Feminist philosophers see the self as being determined by its relationship with others Francis (1990) sees three main obstacles for more virtuous accounting. First, the relationship between internal and external rewards is slanted heavily towards the latter. The virtue integrity may be compromised by the bene? s of retaining a client. Secondly, the organisation of accounting into a small number of large private companies may hamper the development of virtuous professional norms. Under the prevailing competitive pressure the profession has demonstrated a lack of solidarity which has manifested itself particularly in auditor switching. Thirdly, virtues require the application of practical [ 504 ] Lutz Preuss On ethical theory in auditing Managerial Auditin g Journal 13/9 [1998] 500ââ¬â508 (Noddings, 1984). Instead of bargaining between rational agents and rule-based settlement of con? ct, an ethics of care focuses on respect for others; maintaining the relationship is valued higher than scoring a victory or exercising oneââ¬â¢s right. Ethics of care and accounting An ethics of care has been applied both directly to the accounting profession and in the concept of a caring organisation. Burton and Dunn (1996, p. 139) suggest that a company could be said to care if ââ¬Å"it exhibits caring behaviour consistent with ? rm policyâ⬠. A company is here seen as a secondary caring agent, dependent on the primary caring actions of its organisational members. Liedtka (1996) ? ds that much of the present rhetoric about caring for customers or employees is just ââ¬Å"care-talkâ⬠but suggests a caring organisation can be built. Apart from having caring employees, organisational support is crucial, because the organisation largely shapes the personââ¬â¢s role within it and must also provide the resources for caring. Employees would be seen as central, because they are the people who deal directly with customers and thus ultimately determine the success or failure of the business. Reiter (1996) suggests that caring is a valuable trait for employees, especially in the service sector.A caring ? rm could enjoy a competitive advantage in capability-driven markets, because it engenders trust and reduces transaction costs. Reiter (1997) claims that an ethics of care can foster a better understanding of the underlying principles of the accounting profession, such as auditor independence. This independence is to be achieved by a number of detailed rules which determine the relationship between auditor and client, yet true mental separation from the client would require the auditor to work in a social vacuum, and the rule-based approach can be seen as arbitrary The contextual perspective . f the ethics of care, Reit er suggests, provides the alternative metaphor of interdependence. This allows de? ning an appropriate balance of interests, on which users of accounting information could rely more than on the appearance of independence. Such thinking in? uenced the framework approach by the ICAEW (Maurice, 1996, p. 43). In accounting education, an ethics of care provides an important balance to rightsbased approaches. Reiter (1996, p. 48) discusses training material compiled by the American Accounting Association and Arthur Andersen and ? ds a ââ¬Å"tendency of the AAA approach to frame con? icts as moral dilemmas where the choice is between resignation and hopeless compromise of integrityâ⬠. A win-win-situation, and above all a positive learning effect for accounting students, may be more likely to come from a care perspective, which ââ¬Å"focusses on understanding othersââ¬â¢ situations and points of view and determining what can be done to maintain appropriate relationships between th e self and othersâ⬠(1996, p. 48). An ethics of care can also impact on accounting research (Oakes and Hammond, 1995), e. g. y challenging the possibility of a disinterested neutral scholar and thus asking how the researcherââ¬â¢s experiences and perspective in? uence the choice of research question. The interconnectedness of accountant and society raises the question of how current accounting practice affects the lives of people, especially the economically disenfranchised. This in turn challenges the assumptions regarding economic behaviour. The contextual approach of an ethics of care introduces a relativist element. This is not merely a practical problem for the accounting profession, in that accounting information may become less comprehensible to outside users.It indicates a deeper philosophical ? aw in the application of an ethics of care to economic life. Burton and Dunn (1996, p. 142) considered the dilemma of a company wanting to dispose of lead acid batteries. Sho wing care for those that are close ââ¬â its local community ââ¬â the ? rm decides to recycle the batteries rather than dumping them. The dangers involved in handling the batteries suggest they are better not handled by workers in the US, again the company displays care for close stakeholders. But would recycling in Taiwan be a moral alternative? Burton and Dunn attempt to rescue the model by introducing ââ¬Å"A hybrid approach, ecommending that special attention be given to the least advantaged members of the moral communityâ⬠, e. g. that the ? rm applies the same employee protection measures in Taiwan as it would in the US, even though this is not mandatory However, exempting the least . advantaged stakeholder shifts the burden onto the second least advantaged, until they turn into the least advantaged and get exempted, etc. The relativist problem leads to a further paradox: if others are all important in the de? nition of the self, then the self does not exist indepe ndently of these others.Wicks et al. , (1994, p. 483) de? ne a company as ââ¬Å"constituted by the network of relationships which it is involved inâ⬠, yet as Burton and Dunn (1996) observed, this is close to the view of transaction cost economics. [ 505 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500ââ¬â508 5. Compound models of ethics So far ethical theories have been considered in isolation from each other. Unsurprisingly in view of the complex nature of moral issues, none offers a completely satisfactory solution to moral problems in accounting.However, an unsystematic application of ethical principles carries the danger of eclecticism, of a pick-and-mix ethics, where an agent could select the ethical approach most suitable to furthering his own aims. A more secure theoretical foundation can be found in compound models. Brady (1985) suggested a ââ¬Å"Janus-headedâ⬠model of ethics, further developed in Brady and Dunn (1995), which combines deontological and utilitarian requirements and proposes that an action should only be carried out if it violates neither.Kantian deontology and utilitarianism should be seen as complementing each other; Moizer (1995) found them to be the two dominant ethical theories in accounting rule making. A particular advantage of this compound model lies in its capability to capture both the universality of a situation, in the universalisability of Kantian deontology, and the particularity, via the utilitarian principle, for which, in order to calculate the greatest good of the greatest number, one must know the particulars of the situation (Brady nd Dunn, 1995, p. 394). Cavanagh et al. (1981) suggest a different version of a compound model, where an act would be unethical if it violated any of the following principles: (a) to optimise utility for all stakeholders involved; (b) to respect the rights of the individuals concerned; and (c) to be consistent with norms of justice. L ater work by the three authors (1995) enlarged this model by asking (d) whether the act arises from an impulse to care, to a utility-rightsjustice-care model.The decision-maker should also take account of clashes between principles, as well as of overwhelming or incapacitating factors, which would ââ¬Å"justify overriding one of the ethical criteriaâ⬠(1981, p. 370). Cavanagh et al. (1995, p. 399) argue that the advantage of their model lies in its practicality; it does not require business decisionmakers to handle abstract ethical principles but translates them into familiar norms, which then can be applied to concrete situations. Both models have had considerable in? uence in the business ethics debate; they have been applied in case studies and business ethics textbooks.The utility-rights-justice model was even chosen by Arthur Andersen for its business ethics programme. The two teams of authors have spent a great deal of energy arguing the practical applicability or captur ing distinction of their respective models. However, the main problem lies in the legitimation of selecting components. The very existence of competing models and the enlargement of one (the authors also considered the inclusion of a ? fth element of virtue) raises doubt whether any universally acceptable composition of a compound model can be achieved at all. Cavanagh et al. 1981) made important concessions when they allowed for mitigating circumstances for decision-makers who are not fully in control of the situation. Furthermore, decision-makers, who have ââ¬Å"strong and reasonable doubts about the legitimacy of an ethical criterion, can legitimately be excused from adhering to that criterionâ⬠(1981, p. 371). None of the two teams offers advice on how to resolve clashes between principles. Cavanagh et al. , (1981, p. 370) note that there are ââ¬Å"no well-de? ned rulesâ⬠for such clashes, they ââ¬Å"can be resolved only by making a considered judgment concerning wh ich of the con? cting criteria should be accorded the most weight in the given situation. â⬠While the necessity of making such caveats is perfectly understood, nonetheless, a certain amount of arbitrariness may result in the application of compound models. On the other hand, both models secure a reasonably complete ââ¬Å"coverage of the ethical terrain in business decision-makingâ⬠(Brady and Dunn, 1995, p. 386). Eclecticism in the selection of compound models still guarantees a comprehensive range of ethical principles, which would not be the case for eclecticism in the selection of individual ethical principles.It should also be noted that the utility-rights-justice-care model allows for only one criterion to be set aside, having ââ¬Å"reasonable doubtsâ⬠about more than one would not longer qualify as legitimate. 6. Conclusion The discussion set out from a realisation that Codes of Ethics in accounting are an important but in the end insufficient device for addr essing moral con? ict, thus stressing the need for moral development of the person. Individual ethical theories and principles have been discussed of which none emerges as an all-round favourite for giving advice in moral dilemmas.Yet between the Scylla of offering no advice at all and the Charybdis of eclecticism in the selection of ethical principles, a safe course can be steered under the guidance of compound models. These are composed of a number of competing principles and the conciliation of these in the [ 506 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500ââ¬â508 person of the decision-maker assures a moral quality to the decision. In contrast to a trialand-error approach, the decision-maker would at least have a reliable starting point for the search for ethical guidance.References Aristotle (1985), Nicomachean Ethics, translated by Terence Irwin, Hackett Publishing, Indianapolis, IN. Bentham, J. (1789/1962), ââ¬Å"Introduction to the principles of morals and legislationâ⬠, in Warnock, M. (Ed. ) Utilitarianism, Fontana, London. Brady, F. N. (1985), ââ¬Å"A Janus-headed model of ethical theory: Looking two ways at business/society issuesâ⬠, Academy of Management Review, Vol. 10 No. 3, pp. 568-76. Brady, F. N. and Dunn, C. P. (1995), ââ¬Å"Business metaethics: an analysis of two theoriesâ⬠, Business Ethics Quarterly, Vol. 5 No. 3, pp. 385-98. 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Sunday, January 5, 2020
Gay Rights in India - 790 Words
Couple of days back marked the 10th year since the release of the movie ââ¬ËFight Clubââ¬â¢. Even though I have watched that iconic movie couple of times back I could not abstain from awing at the novel ideas used in the film making. And there came the bathtub scene involving Brad Pitt and Edward Norton widely perceived as homo-erotic .But David Fincher says he purposely made so engaging the audiences on something keeping them from guessing the later twists in the movie. Brad Pitt comments, ââ¬Å"We are one generation of men raised by women. Is another woman is the answer we really need?â⬠How perfectly timed I thought because the same day marked the 40 years since the famous ââ¬ËStone Wallââ¬â¢ riot. Rainbow parades by LGBT right activist were held inâ⬠¦show more contentâ⬠¦Donââ¬â¢t you think that it is ridiculous that these religious fundamentalists and chauvinists[of all religions] who have neither studied medicine nor even had science in their primary education claim Homosexuality a disease while renowned Medicos, Scientists and Psychiatrists of organizations including World Health Organization, United Nations and American Psychiatric Association call it a normal behavior. So Fucâ⬠¦ Oops! Chuck religion. At least in this matter. Long back children who were left-handed were considered witches and children of Satanââ¬â¢s. Parents of those children punished them for being so and coerced them to use their right hand. Later it was proved being south-pawed is nothing more or less than being right handed. Isnââ¬â¢t the alternative sexual orientation the same? Another nonsense theory put forth by these bigots is that Homosexuality will collapse the family system and ethos attached to it and they go even went to such an extent that homosexuals may lure heterosexuals. What a bullshit this is? Like Sean Penn asks in the movie ââ¬ËMilkââ¬â¢, ââ¬Å"How could Homosexuality be taught? Is it like French?â⬠This shows how p athetically ignorant these people are. Homosexuality canââ¬â¢t be influenced or taught or lured into. It all depends on the Hormonal content. Sean Penn portrayed Harvey Milk beautifully in that movie. There comes a beautifully scripted argument against the ââ¬ËProposition 6ââ¬â¢ [a law which makes gay teachers and their supportersShow MoreRelatedChanging Perpectives of Homosexuality in India1351 Words à |à 6 Pagesto organize the first ever march demanding gay rights and file a case in the Delhi High Court challenging the constitutional validity of Section 377. The case was dismissed due to absence of lawyers. The organization also released a report, Less than Gay which was one of the first documents to explore the violence faced by sexuality minorities.62 Then in 2001, activists from Bharosa Trust and Naz Foundation International were accused of running a gay sex club, though they were only working toRead MoreMaking Queer History : The Victors Write History922 Words à |à 4 Pagesthem. The other news that covered same-sex relationship always portrayed the men involved as perverts. The first time I came across the word homosexual and gay was in a teen magazine that I read then. It was the first article I read about homosexual individuals and trans-persons, which was in a positive note. That day I said to myself ââ¬Å"I am gayâ⬠- I was fourteen then. Later, from time to time I read about homosexual men in last pages of Tamil pulp fictions. The reporting would be that of disgust andRead MoreNew Cultural Spaces Of India Essay938 Words à |à 4 Pageswhat is means to be Modern Indian. 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Also, I may be exaggerating, because I donââ¬â¢t attract nearly as many Bond Girls, no matter how much Iââ¬â¢d like to. Even understanding what ââ¬Å"not-quite gayâ⬠Read MoreThe Censorship Of The Indian Constitution1365 W ords à |à 6 Pagesincreasingly blurred, right to privacy has gained importance and new dimensions. In the Indian Constitution though the right to privacy is not expressly mentioned, yet it is guaranteed by the constitution under Artice 21. The scope of Article 21 has been widened and it now encompasses the right to privacy. In R.Rajagopal v. State of T.N. the courts observed that the right to privacy is an essential ingredient of the right to life. It becomes pertinent to discuss the right to privacy while discussingRead MoreGay Marriage and Asian Culture Essay848 Words à |à 4 PagesAre gay marriages in Asia viewed with the same perspective as in the American context? The history of gay marriage is short but not liked as much. From the history of gay marriages there are an estimated number of 250 million people who live in places which accept gay marriage; this is about 4% of worldââ¬â¢s population. In the 2nd century in Rome, men of the same age were legally allowed to marry where they were considered to be pagans and the marriages were conducted by the Mother Goddess (CelesteRead MoreA Social Norm : Transformations, Hybridizations And Adaptation1735 Words à |à 7 Pageslike a social norm, hijra does not have rights to have a penis. Transformations, hybridizations and adaptation creates a rubric identity of hijra in Bangladeshi society. Identity transformations of hijra occurred through three collective mechanisms: body performativity, Social and institutional discursive practice and intra communal hierarchical patron-client relation. Contextualize the Research Field The transformation of transgender identity in ancient India is not academically recognized yet thereforeRead MoreAmerican Dream : The United States913 Words à |à 4 PagesThe united states of America is a place where everyone have freedom to do whatever they want to do. People also have rights to stand up against other people and to express. People from other countries comes to The United States of America to get freedom and to live high life. People from all around the world comes to the united states to achieve American dream. American dream is the ideal that every US citizen should have an equal opportunity to achieve success and prosperity through hard work, determinationRead MoreWomen Of The United States And The World Is Violating A Person s Human Rights1364 Words à |à 6 Pagesand still is violating a personââ¬â¢s human rights. For centuryââ¬â¢s women, African Americans, gays, and lesbians were the grunt of such unfair treatment. 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