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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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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Deontological theory claims that someone acts out of duty not because it makes you feel better. In this theory the duty is defined by many sources like religion‚ language‚ metaphysics‚ biology‚ culture and psychology. Immanuel Kant’s ethical theory is deontological. He perceives moral duties as the law‚ unchangeable and firm. (www.pages.drexel.edu) Teleological comes from the Greek word telos meaning “end” and logos meaning “science”. (www.britannica.com) Teleological basically describes the theory that
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Ethical Egoism is the ethical theory which states that all actions ought to be done either solely/ultimately for the sake of self interest. The criterion of rightness is what is morally right is what is good for the agent. The decision procedure would be that the agent must determine‚ in some way‚ what is good for him/her‚ and then do that. So‚ an act is right if and only if it brings the best consequences for an individual. Therefore‚ the action that is to be done is the action that is only to
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Professor Mariana Philosophy 120 11 December 2014 Deontology Deontology is an ethical theory whose name is derived from the Greek word “deon‚” meaning duty or obligation. Most ethical theories are concerned with what is right or good‚ and they often attempt to find this by applying a rule or several rules that seem to fit with outcomes that we most commonly find are "good". Deontology is a non-consequentialist moral theory. While consequentialists‚ such as a utilitarian‚ believe the end will always
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Directions: Complete the “Naturalism” column in the table below by filling in the cells from information provided in the textbook. This does not mean copy and paste from the book but put the information from the text into your own words. Each box should have 2-3 complete sentences. CWV-101 2-13-12 Person Prof. ??? Table 1 Assumption | Naturalism | Reality | It is my understanding that the naturalist perspective on reality is that everything is only matter and things made
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Now that you know about the history behind the ethics we can go into the different ethical theories. There are quite a few but the ones we’re going to talk about are egoism‚ consequentialism‚ nonconsequentialism‚ rule-deontology‚ and non-moral value. Egoism is view that you are all that matters and so you make your choices based on you and what’s best for you. Egoist don’t care about anyone other than themselves and it shows in the choices that they make. Consequentialism‚ or utilitarianism‚ is when
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its telos. Back to the window example again‚ the eudaimonia would be when one can see the outside. Bringing this whole idea together is how the arete works; it describes the characteristics of how the eudaimonia is able to achieve its telos. To complete the window example‚ the aretes would be like visibility‚
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through instilling happiness. It is an ethical theory that ascertains a right and wrong act depending on whether they promote and produce pleasure and pain respectively. Such forms of pleasure do not only apply to sensory pleasure. It‚ however‚ rounds it up to the forms of pleasure that uphold the ethical values. This study is going to focus on the moral theory of hedonism and how it is applied in the field of criminal justice (Shafer-Landau‚ 2012). The ethical theory of hedonism is a critical issue in
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Axia College Material Appendix A Final Project Overview and Timeline Final Project Overview The final project for PSY 230 is a personal narrative in which you apply personality psychology theories and concepts to better understand yourself. For this project‚ you are expected to incorporate your understanding of personality theory with self-actualization into one reflective‚ personal narrative paper. Final Project Timeline You should budget your time wisely and work on your project
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