Accounting Theory and Practice: the Ethical Dimension M. Gaffikin University of Wollongong‚ michael gaffikin@uow.edu.au This working paper was originally published as Gaffikin‚ M‚ Accounting theory and practice: the ethical dimension‚ Accounting Finance Working Paper 07/04‚ School of Accounting Finance‚ University of Wollongong‚ 2007. This paper is posted at Research Online. http://ro.uow.edu.au/accfinwp/2 07/04 University of Wollongong School of Accounting & Finance Accounting Theory and Practice:
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Criticisms of Benchmarking Despite all of the positive recommendations for benchmarking cited‚ there are critics of the benchmarking proces. Wolverton (1994) states that benchmarking‚ as a cornerstone of CQI‚ is based only on current information‚ and may not give us the freedom and flexibility to see the future. In addition‚ Wolverton adds that this focus may relegate us to the role of follower‚ instead of leader. In writing about a related quality improvement technique‚ Business Process Reengineering
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objection a telling criticism of Utilitarian theory? Why or why not?” Philosophy of swine. This was mentioned by Mill criticizing Bentham’s utilitarianism. Before looking at Mill’s criticism‚ historical background of the birth of utilitarianism should be discussed ahead. Utilitarianism arose in the Industrial Revolution period. As nations became industrialized in the eighteenth century‚ bourgeois: an industrial middle class‚ appeared demanding new political and economic theory which would support
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Ancient moral theory explains morality in terms that focus on the moral agent. These thinkers are interested in what constitutes‚ e.g.‚ a just person. They are concerned about the state of mind and character‚ the set of values‚ the attitudes to oneself and to others‚ and the conception of one ’s own place in the common life of a community that belong to just persons simply insofar as they are just. A modern might object that this way of proceeding is backwards. Just actions are logically prior to
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nothing and come up with the trait that we should try to strive for‚ charitable. However‚ when it comes to this idea of reason being the telos of humans‚ I disagree to a point because I feel that this theory has some flaws in it. I feel this way because there are too many exceptions in his theory that should be considered but
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Sociological criticism examines literature in the political‚ economic and cultural context in which it can be either written or received. It looks at the sociological status of the author to evaluate how the profession of the writer in a milieu affected what was written. It analyzes the social content of literary works culturally‚ economically and politically. Sociological criticism also examines the role the audience has in shaping literature. A view of Shakespeare might look at the economic position
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Differences Between Ethical Theories Ethical theories are based on explained ethical principles. There are three major ethical theories: virtue ethics‚ utilitarianism‚ and deontological ethics. in this paper the similarities and diffrences between virtue theory‚ utilitarianism‚ and deontological ethics. The meaning of virtue theory‚ utilitarianism‚ and deontological ethics would need to be defined in order to be able to distiguish the similarities and diffrences. The virtue theory judges a person
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Simone’ Sanders Phil 1301 Henley Historical Criticism and Langston Hughes In reviewing two of Langston Hughes’ poems‚ Ballad of the Landlord and Ruby Brown‚ the literary theory that would be most appropriate to use to develop an analysis of these poems would be Historical criticism. Historical criticism by definition studies the historical factors (social‚ cultural‚ etc.) that influenced the writer‚ as well as‚ his/her work of literature. This particular style of evaluating works of literature
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Critically examine how ethical theories approach issues surrounding pornography There are many ethical theories which can be applied to the ethics concerning pornography however I believe the easiest ethical theories for giving a clear cut between what is acceptable and what is not are the absolutist theories or the ones with Absolutist rules such as Kantian Ethics or Natural Moral Law. Pornography is a form of media which is sexually stimulating for the observer. The ethical situations surrounding
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tradition‚ authority‚ happiness‚ desires‚ or institutions” (Vaughn 120). Rationality should always be used when we make decisions. Kant’s ethical theory states that “right actions have moral value only if they are done with a ‘good will’ -that is‚ a well to do your duty for duty’s sake” (Vaughn 121). This is one of the main differences between Kant and Mill’s ethical theory. Mill believes that our actions are deemed moral if they can bring about the most amount of happiness among society. Kant on the other
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