scholarly journals Accounting Theory: An Ethical Perspective of Real Life Scenarios

2016 ◽  
Vol 6 (10) ◽  
pp. 47
Author(s):  
Shivneil Kumar Raj ◽  
Sandhiya Roy

<p>Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.  </p>

Author(s):  
Hussain G. Rammal

The areas of ethics and social responsibility have increasingly become important in the study of international business and are now covered at the undergraduate and postgraduate levels. While the introduction of ethical theories and responsibilities of corporations within the subject matter has helped create awareness of ethical issues faced by managers in the global marketplace, the current body of knowledge focuses mainly on the Western perspective. This chapter extends the ethical perspective to non-Western philosophies and covers the teachings and ideologies of Confucianism, Gandhism and Islam. These philosophies describe the ethical and moral values that help can explain the decision-making behavior of managers in China, India and many Muslim countries. These suggested codes of ethics are relevant for both students and academics, especially in light of the increasing number of acquisitions by firms from emerging economies.


1992 ◽  
Vol 55 (11) ◽  
pp. 419-422 ◽  
Author(s):  
Lorraine Pinnington ◽  
Avril Bagshaw

This first article outlines how student research projects have developed over the past 10 years, resulting in the subsequent need to expand the subject of ethical reasoning in the education of occupational therapists. The literature is examined in respect of providing learning opportunities on ethical matters for the student, particularly in the preparation of an investigative study, the formation and administration of ethical screening procedures with in a school of occupational therapy are described as a means of providing an experiential understanding of ethical issues for students. In a second article, the implications and outcome of this initiative are discussed.


2021 ◽  
Vol 16 ◽  
pp. 91-108
Author(s):  
Danutė Bacevičiūtė

This article opposes the attempts to marginalize ethical issues and defend the thesis of technosphere as an autonomous phenomenon in the Anthropocene. The author points out that by evading the question of ethical perspective and responsibility, the technological activity and its trace are naturalised, and any ethical decision is therefore turned into a technical decision. The comparison of the positions of two philosophers of technology (Hans Jonas and Bruno Latour) enables us to reflect on how technology mediates the constitution of the subject of responsibility in the tension of global and local perspectives. The article shows that Jonas’ “heuristics of fear” leads to the conscious practice of asceticism and the collective control of technical power, while Latour leaves open a possibility of talking about the shared action of a multitude of hybrid actors, in which both the ethical solution is already “contaminated” with the technical and the technical solution retains the trace of the ethical. By using the example of the reverse vending machine, it is shown how ethical motivation is inscribed into technical media, which uses the technological accumulation to link global and local perspectives for environmental purposes.


2019 ◽  
Vol 8 (2) ◽  
pp. 176-185
Author(s):  
Dare O. Omonijo ◽  
Michael C. Anyaegbunam ◽  
Chidozie B. Obiorah ◽  
Samuel N. C Nwagbo ◽  
Caleb A. Ayedun ◽  
...  

Abstract Although, studies have shown several cases of kidnapping in both developed and developing countries but the case of a developing country like Nigeria is seems to be pathetic and worrisome, largely because of its contributions to the ancient slave trade that greatly affected several Nigerians for many centuries in the past. With such awful experiences in the past and its contribution to backwardness of the human race, one would have thought that cases of kidnapping would never occur in Nigeria, but the reverse has been the case in the contemporary. Hence, several studies have emerged on the subject of kidnapping in recent times. However, it could be observed that these studies are strongly connected with rituals power, wealth and traditional purposes. While the nature of the Nigerian society which is characterised by injustice and its contributions to the menace of kidnapping has been hitherto neglected in academic literature. The present study intends to address this flaw in knowledge by addressing the three research questions raised. Being a review paper, the study engaged secondary data in collecting relevant information to analyse and illustrate questions raised. The study argues that if the current high level of injustice in Nigeria could be reduced, there may be a corresponding reduction in the cases of kidnapping.


2020 ◽  
Vol 15 (2) ◽  
pp. 154-171 ◽  
Author(s):  
Constantin Bratianu ◽  
Gabriela Prelipcean ◽  
Ruxandra Bejinaru

AbstractThe purpose of this paper is to explore the latent variables which support small and medium-sized enterprises (SMEs) in becoming learning organizations. These latent variables represent abstract ideas that cannot be measured directly in practice, and they need to be explored by using different sets of other variables or indicators defined specifically for certain research of the business environment. The concept of “the learning organization” has been introduced into knowledge management literature about 30 years ago, but due to its complexity and high level of abstractness, its implementation in real life or organizations produced insufficient results for developing a well-defined model and a convincing managerial approach. However, the attractiveness of the learning organization is so appealing that researchers continue to investigate the complex mechanisms and processes supporting it. Our research is such an effort in exploring the latent variables for the small and medium-sized enterprises from the North-Easter region of Romania in their drive of becoming learning organizations. Our research is based on a comprehensive literature search and a quantitative approach supported by a survey and statistical processing of the collected data. We processed 950 valid questionnaires obtained from 147 small and medium-sized enterprises from the North-Eastern region of Romania. Statistical processing was done by using specialized software. We perform a Factor Analysis with IBM SPSS v.19, and then a Confirmatory Factor Analysis with AMOS v.18. Finally, we obtained six latent variables that support the transformation of SMEs into learning organizations.


Art History ◽  
2019 ◽  
Author(s):  
Eric Palazzo

In the past decade, research on the relationship between art and liturgy in the Middle Ages has taken a historical approach, after some seminal publications in the past. This approach is basic to any serious study of the subject, but most researchers go beyond that, often with a new awareness of the artistic material itself and a full reintegration of theology, combining it with a social-historical understanding of the liturgy. Research trends in this area have been largely “globalized” as a result of new information technologies given today by many databases on images, texts, and incipits. Despite this, one should not assume that a standardization of thought exists. In some countries, specific historiographical trends are still strong. The definition of medieval liturgy has undergone some changes in recent years as well. It went from a historical-anthropological conception, influenced by a theoretical approach in different fields of humanities, to a conception that has reintegrated theology into the heart of the subject without rejecting its historical and anthropological aspects. This has mainly been possible thanks to a perfected knowledge of the sources of the liturgy and its theology. A renewed approach to certain types of sources of medieval liturgy, such as liturgical commentaries—that is to say, exegesis on the liturgy—has also facilitated the inclusion of subjects previously absent, such as dance performance in church ritual. In the field of Christian theology, recent publications have also helped in understanding the liturgy in a historical perspective and have gradually left behind a doctrinal and dogmatic approach to medieval theology in favor of a return to the realm of historical “reality.” Recent publications dealing with the practice of the liturgy and its theological interpretation focus, above all, on the human experience of the divine, something that allows for a kind of interaction between texts and real life. In this way, medieval liturgy acts as a kind of theological exegesis, encouraging humankind to experience biblical events anew. This leads to an “existential reading” of scripture and an involvement on a personal level that implies a strong sense of spirituality. One of the major effects of this conception of liturgy informed by an experience-based theology has been reconsideration of the material dimension of ritual as activated by the human sensory experience during the execution of the liturgical ceremony. This innovative methodological and epistemological understanding of the sensory experience of liturgy and theology through art has produced the richest research. The sensory experience of the liturgy must be seen in light of a similar understanding of beauty and aesthetics during Antiquity. Likewise, this new approach, which sees art and liturgy as based on the experience of artistic materiality (and even archaeology), is echoed in the research of specialists from periods other than the Middle Ages.


2018 ◽  
Author(s):  
M.C. Lefort ◽  
R.H. Cruickshank ◽  
K. Descovich ◽  
N.J. Adams ◽  
A. Barun ◽  
...  

AbstractThe use of DNA data is ubiquitous across animal sciences. DNA may be obtained from an organism for a myriad of reasons including identification and distinction between cryptic species, sex identification, comparisons of different morphocryptic genotypes or assessments of relatedness between organisms prior to a behavioural study. DNA should be obtained while minimizing the impact on the fitness, behaviour or welfare of the subject being tested, as this can bias experimental results and cause long-lasting effects on wild animals. Furthermore, minimizing impact on experimental animals is a key Refinement principle within the ‘3Rs’ framework which aims to ensure that animal welfare during experimentation is optimised. The term ‘non-invasive DNA sampling’ has been defined to indicate collection methods that do not require capture or cause disturbance to the animal, including any effects on behaviour or fitness. In practice this is not always the case, as the term ‘non-invasive’ is commonly used in the literature to describe studies where animals are restrained or subjected to aversive procedures. We reviewed the non-invasive DNA sampling literature for the past six years (380 papers published in 2013-2018) and uncovered the existence of a significant gap between the current use of this terminology (i.e. ‘non-invasive DNA sampling’) and its original definition. We show that 58% of the reviewed papers did not comply with the original definition. We discuss the main experimental and ethical issues surrounding the potential confusion or misuse of the phrase ‘non-invasive DNA sampling’ in the current literature and provide potential solutions. In addition, we introduce the terms ‘non-disruptive’ and ‘minimally disruptive’ DNA sampling, to indicate methods that eliminate or minimise impacts not on the physical integrity/structure of the animal, but on its behaviour, fitness and welfare, which in the literature reviewed corresponds to the situation for which an accurate term is clearly missing. Furthermore, we outline when these methods are appropriate to use.


2018 ◽  
Vol 17 (1) ◽  
pp. 77-89
Author(s):  
Oscar Diaz Olariaga

Research article. Over the past 25 years the aviation market liberalization has been one of the factors driving the changing business environment in which airports operate today. These are beginning to stop being natural monopolies and are already competing with their market power being threatened. The factors driving airport competition are: greater freedom and flexibility of airlines to decide where their fleet operates, and their ability to change base of operations; more and better options for passengers to plan and decide where to start and finish their trips / tours; privatization of airports; and the entry into the market of new airports. This review article analyzes, through these factors, and from a general framework, the characteristics of airport competition today.ResumenArtículo de investigación. Durante los últimos 25 años la liberalización del mercado de la aviación ha sido uno de los factores que impulsó el cambiante entorno comercial en el que operan los aeropuertos hoya. Estos están empezando a dejar de ser monopolios naturales y ya compiten entre sí, con lo que su poder de mercado se ve amenazado. Los factores que impulsan la competencia aeroportuaria son: una mayor libertad y flexibilidad de las líneas aéreas para decidir desde donde operan su flota, y su capacidad de cambio de base de operaciones; más y mejores opciones de los pasajeros para planificar y decidir desde donde iniciar y terminar sus viajes/tours; la privatización de los aeropuertos; y la entrada al mercado de nuevos aeropuertos. Este artículo de revisión analiza, a través de dichos factores, y desde un marco general, las características de la competencia aeroportuaria hoy en día.ResumoArtigo de pesquisa. Nos últimos 25 anos, a liberalização do mercado de aviação tem sido um dos fatores que impulsionam o ambiente de negócios em mudança em que os aeroportos operam hoje. Estes estão começando a deixar de ser monopólios naturais e já estão competindo uns com os outros, com seu poder de mercado sendo ameaçado. Os fatores que impulsionam a concorrência nos aeroportos são: maior liberdade e flexibilidade das companhias aéreas para decidir onde sua frota opera e sua capacidade de mudar a base de operações; mais e melhores opções para os passageiros planejarem e decidirem por onde começar e terminar suas viagens / passeios; privatização de aeroportos; e a entrada no mercado de novos aeroportos. Este artigo de revisão analisa, através destes fatores, e de um quadro geral, as características da competição aeroportuária hoje.


Author(s):  
Piergiorgio Re ◽  
Chiara Giachino ◽  
Bernardo Bertoldi ◽  
Marta Minopoli

In this chapter the authors analyze the Moncler case using concepts link to the family business world. In the luxury industry family businesses are existing entities with a strong DNA created by a founder leader and guided by his vision across generations; the strong link between the founder's DNA, the company and the customers implies a high level of influence on how resources are managed and, consequently, it changes dynamics and results. In the rapid changing luxury industry's business environment it is necessary for the companies to maintain the DNA's heritage. To succeed it is necessary to innovate and to remain linked to the root of the past through innovation and evolution. Moncler perfectly shows how - from the successful vision of the founder to a deep crisis - is possible to reach a second life (with a new re-founder) appealing to the original values and DNA of the company.


1985 ◽  
Vol 19 (1) ◽  
pp. 584-606
Author(s):  
A. H. Batten ◽  
J. Smak ◽  
K. D. Abhyankar ◽  
J. Andersen ◽  
A. M. Cherepashchuk ◽  
...  

Research on close binary systems has continued at a high level during the past triennium, although the rate of growth is noticeably slower – probably reflecting the cutbacks in funds to which many of us are subject. There have also been changes of emphasis within the field, which are commented on in the pages that follow. These reflect both changing opportunities for observation and the natural development of the subject. In many areas, the time is ripe for a more critical look at ideas that previously seemed adequate.


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