Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith

2015 ◽  
Vol 140 (1) ◽  
pp. 175-191 ◽  
Author(s):  
Daniel P. Sorensen ◽  
Scott E. Miller ◽  
Kevin L. Cabe
Author(s):  
Craig Smith

Adam Ferguson was a Professor of Moral Philosophy at the University of Edinburgh and a leading member of the Scottish Enlightenment. A friend of David Hume and Adam Smith, Ferguson was among the leading exponents of the Scottish Enlightenment’s attempts to develop a science of man and was among the first in the English speaking world to make use of the terms civilization, civil society, and political science. This book challenges many of the prevailing assumptions about Ferguson’s thinking. It explores how Ferguson sought to create a methodology for moral science that combined empirically based social theory with normative moralising with a view to supporting the virtuous education of the British elite. The Ferguson that emerges is far from the stereotyped image of a nostalgic republican sceptical about modernity, and instead is one much closer to the mainstream Scottish Enlightenment’s defence of eighteenth century British commercial society.


Author(s):  
Subramanian Rangan

Our quest for prosperity has produced great output (i.e. performance) but not always great outcomes (i.e. progress). Despite mounting regulation when it comes to fairness, well-being, and the scope of our humanity, the modern economic system still leaves much to be desired. If practice is to evolve substantively and systematically, then we must help evolve an economic paradigm where mutuality is more systematically complemented by morality. The bases of this morality must rest, beyond the sympathetic sentiments envisaged by Adam Smith, on an expanded and intentional moral reasoning. Moral philosophy has a natural role in informing and influencing such a turn in our thinking, especially when education is the preferred vehicle of transformation. Indeed, rather than just regulate market power we must also better educate market power.


Author(s):  
Josh Sauerwein

Teaching accounting ethics at a faith-based university requires a balance between professional guidance and the special mission of these universities. This paper reimagines the objectives on an undergraduate accounting ethics course and uses them along with insights from integration literature to develop a project of faith integration. The project incorporates the life and selected writings of Dietrich Bonhoeffer. The outline for the project, professor reflections, and student responses are included. In past years, this project has created a dynamic classroom, encouraged faith integration, and been well received by students. This paper contributes to the praxis of faith integration literature through an articulation of creative instruction.


2021 ◽  

The classic narrative of technology, invention, and patenting in the Atlantic world before 1850 focused on the industrialization of the Atlantic seaboard in Britain and the United States, with the adoption of mechanized cotton and wool textile production based on water power and then steam power, and on the development of related heavy industries. Other parts of the region appeared mainly as suppliers of raw materials, such as cotton from the American South, or as markets for the products of mechanized manufacture. While still a powerful narrative, most recent scholarship has reassessed or nuanced key elements, moving away from the traditional story of “heroic” inventors and toward more complex stories of supply and demand, including the capacity of economies and societies in the Atlantic world to supply the technical, commercial, and financial skills needed for invention and innovation, and the changing patterns of consumption and retail that created demand. Attention has also focused on innovation in other sectors, including armament production, transportation and public utilities, and the impact that innovation had upon the lives of those involved in it. Equally important has been a wider regional focus that now includes the southern territories of the Americas as important sites for innovation. Both Adam Smith and Karl Marx dismissed these areas of plantation agriculture as inefficient and irrelevant, a dead end compared to the centers of commerce and industry. Recent work has revised this by demonstrating the quasi-industrial processes required to process sugar, cotton, tobacco, indigo, and other tropical commodities; the scope for technological improvement; and the vast profits that enabled planters to invest in this technology. Leading plantation colonies such as Jamaica in the 18th century and Cuba in the early 19th century were among the first adopters of the steam engine outside Europe, where it had an equally transformative social and economic impact.


Author(s):  
Michael Landesmann ◽  
Neil Foster-McGregor

Trade and the integration of countries into the global economy is one of the main forces shaping the structural composition of economies, an effect which in turn is expected to impact upon productivity and growth. Structural change can be restrained or reinforced by international trade. This chapter reviews the theory on the relationship between trade and trade liberalization and both structural change and growth, from the contributions of Adam Smith to the more recent new new trade theory beginning with the work of Melitz. The chapter further discusses the existing empirical evidence on the relationship between trade and structural change, before concluding by presenting evidence on the impact of trade liberalization on productivity growth for a broad sample of countries, further decomposing the effect into an effect due to structural change and an effect due to within sector productivity developments.


Author(s):  
James Moore ◽  
Michael Silverthorne

Gershom Carmichael was a teacher and writer of pivotal importance for the Scottish Enlightenment of the eighteenth century. He was the first Professor of Moral Philosophy at the University of Glasgow, predecessor of Francis Hutcheson, Adam Smith and Thomas Reid. Carmichael introduced the natural law tradition of Grotius, Pufendorf and Locke to the moral philosophy courses he taught at the University of Glasgow (1694–1729). His commentaries on Samuel Pufendorf’s work on the duty of man and citizen (1718 and 1724) made his teaching available to a wider readership in Great Britain and in Europe. He also composed an introduction to logic, Breviuscula Introductio ad Logicam, (1720 and 1722) and a brief system of natural theology, Synopsis Theologiae Naturalis (1729).


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