scholarly journals Toward an Integrated Vision of Undergraduate Liberal and Accounting Education in the Public Interest: The Holistic Development of Persons and Institutions

2013 ◽  
Vol 13 (1) ◽  
pp. 14-38 ◽  
Author(s):  
Brian P. Shapiro ◽  
Michael Naughton
Keyword(s):  
Public Interest ◽  
Common Good ◽  
Life Experiences ◽  
Accounting Education ◽  
Institutional Setting ◽  
Good Definition ◽  
The Public ◽  
Private Interests ◽  
The Common ◽  
Definition Of

ABSTRACT This paper puts forward a vision that integrates liberal and accounting education to engage students with the idea of vocation and pursuit of the common good through their chosen field of accounting. We adopt a common good definition of the public interest that seeks to advance not only the good of institutions and communities (mutual interests) but also the good of individuals (private interests). This approach engages students to critically reflect on how their life experiences, personal commitments, and future professional work can relate to one another. We first discuss disciplinary fragmentation in higher education and its implications for integrating liberal and accounting education. Next, we describe general learning objectives and concepts that support the integration of liberal learning and accounting education with a public interest orientation. We then apply the approach to critique accounting practices that arguably harm the public interest. The concluding section provides a summary and describes how accounting educators may adapt and scale an approach that fits their institutional setting.

General will

2018 ◽  
Author(s):  
Peter P. Nicholson
Keyword(s):  
Political Philosophy ◽  
Public Interest ◽  
Common Good ◽  
Political Community ◽  
General Interest ◽  
General Will ◽  
The Public ◽  
Private Interests ◽  
The Common ◽  
The Individual

The fundamental claim for general will is that the members of a political community, as members, share a public or general interest or good which is for the benefit of them all and which should be put before private interests. When the members put the general good first, they are willing the general will of their community. The claim was given special and influential shape by Rousseau. He produced a comprehensive theory of the legitimacy of the state and of government, revolving around the general will. Some contend this solves the central problem of political philosophy – how the individual can both be obliged to obey the state’s laws, and be free. If laws are made by the general will, aimed at the common good and expressed by all the citizens, the laws must be in accordance with the public interest and therefore in the interest of each, and each is obliged by the law yet free because they are its author. Rousseau’s formulation has been much criticized. But others have found it essentially true and have variously adapted it.

scholarly journals The standing of the public interest

2016 ◽  
Vol 2 (49) ◽  
pp. 46 ◽  
Author(s):  
Amitai Etzioni
Keyword(s):  
National Security ◽  
Public Interest ◽  
Common Good ◽  
A Priori ◽  
Individual Rights ◽  
The Public ◽  
The Common Good ◽  
Technological Developments ◽  
The Common ◽  
Liberal Communitarianism

Liberal communitarianism holds that a good society is based on a carefully crafted balance between individual rights and the common good; that both normative elements have the same fundamental standing and neither a priori trumps the other. Societies can lose the good balance either by becoming excessively committed to the common good (e.g. national security) or to individual rights (e.g. privacy). Even societies that have established a careful balance often need to recalibrate it following changes in historical conditions (such as the 2001 attacks on the American homeland) and technological developments (such as the invention of smart cell phones).

For the Common Good

2012 ◽  
Author(s):  
Jason Brennan
Keyword(s):  
Common Good ◽  
Government Policies ◽  
The Public ◽  
The Common Good ◽  
Private Interests ◽  
Self Interest ◽  
The Common ◽  
Good For

This chapter argues that citizens should vote in ways that promote the common good rather than in ways that promote their self-interest at the expense of the common good. The egoistic view of voting holds that citizens rightly may choose government policies maximally favorable to themselves, regardless of what cost these programs impose upon others. In contrast, the public-spirited view holds that citizens ought to vote for the common good. On this view, citizens must not aim for purely private interests, especially when such interests come at the expense of the common good. Voters should look for policies good for all, rather than seeking to exploit their fellow citizens through government.

The Common Good and the Public Interest

1980 ◽  
Vol 8 (1) ◽  
pp. 103-117 ◽  
Author(s):  
Bruce Douglass
Keyword(s):  
Public Interest ◽  
Common Good ◽  
The Public ◽  
The Common Good ◽  
The Common

scholarly journals Aspekty dobra wspólnego w aktywności administracji publicznej

2019 ◽  
Vol 16 (1 (3)) ◽  
pp. 37-46
Author(s):  
Mariusz Krawczyk
Keyword(s):  
Public Administration ◽  
Public Interest ◽  
Common Good ◽  
Important Place ◽  
The Public ◽  
General Dimension ◽  
Entire Society ◽  
The Subject ◽  
The Common ◽  
The Individual

The article concerns the issue of common good in the activity of public administration. It is exactly the aspects of this “good” which have a direct influence on the motives behind administrative actions. It turns out that what is “common” can be understood as pertaining to entire society, but also in relation to individual interests. The public administration, although traditionally connected only to the public interest, also implements the good of the individual and this not only indirectly, as it has been noted in the literature of the subject so far, but also independently. Because the common good has its different aspects in the sense that it does not have to mean only values of a strictly general dimension. This may be significant for the definitional purpose to the very administration itself and testifies, at the same time, to the multidimensional nature of contemporary public administration. The considerations are developed with reference to potential relations of public interest and the individual one, in which the most important place is occupied by conflict of these interests.

Accounting, the public interest and the common good

2020 ◽  
Vol 67-68 ◽  
pp. 102144 ◽  
Author(s):  
Sheila Killian ◽  
Philip O'Regan
Keyword(s):  
Public Interest ◽  
Common Good ◽  
The Public ◽  
The Common Good ◽  
The Common

scholarly journals Public interest in administrative law

2021 ◽  
pp. 37-40
Author(s):  
Mykhailo HALAI ◽  
Ihor KOSIAK
Keyword(s):  
Public Administration ◽  
Public Interest ◽  
Administrative Law ◽  
Public Authorities ◽  
Legal Proceedings ◽  
The Public ◽  
Private Interests ◽  
Domestic Legislation ◽  
Private And Public ◽  
Definition Of

Today the concept of “public interest” plays a significant role in public law. It would then be important to define the concept for better understanding and application in administrative law. The paper is devoted to the analysis of the definition of «public interest». The uncertainty of the concept in the legislation is noted. The questions of genesis of concept of «interest» in law; division of right into private and public; division of interest into private and public interest. Considered views on the definition of interest in law. The exercise of public interest by organs of public administration by issuing administrative acts is specified. The meaning of public interest has been defined. The role of public interest in the activities of public administration bodies has been established. The importance of balancing individual and collective interests was emphasized. The types of public interest are defined, and the concept of public interest in administrative law is enshrined in domestic legislation. The ambiguity of the legal acts defining the types of public interest that are laid down in the legislation is indicated. Special features of public interest have been formed. It is further stated that the public interest is the content of the legal relationship between citizens and the public administration. The importance of State guarantees for the possibility of realizing a public interest has been established. With the help of the powers of the local State administrations, signs of public interest were examined. It has been established that it is possible for public authorities to define the concept of public interest. The use of types of public interest in legal proceedings, the safeguarding and realization of public interest by administrative law and the importance of a legislative definition of public interest have been proved. The opinion defines the concept of public interest in administrative law as a set of private interests in administrative legal relations which (aggregate) It is provided by appropriate legal means and is implemented through executive administrative acts. In addition, the report indicates the main features of public interest.

scholarly journals IMPLICATIONS OF THE CONCEPT OF THE “COMMON GOOD” FOR POLITICAL LEADERSHIP

2020 ◽  
Keyword(s):  
Public Interest ◽  
Common Good ◽  
Good Life ◽  
The Good Life ◽  
Political Society ◽  
Political Leaders ◽  
The Public ◽  
The Common Good ◽  
The World ◽  
The Common

Political society is established for the provision of the good life for the citizens of the society. But to ensure that the task is carried out, political societies elect or appoint leaders saddled with the responsibility of guiding, directing, leading and organizing the society. Capable and efficient political leaders help their societies to develop economically and help the citizens to have access to the good life. They are concerned about the common good of the society. Inept and inefficient leaders often are concerned about their own selfish interests and bring miseries and suffering to their peoples. In spite of the ideals of good leadership and the positive values of working for the public interest and common good of their societies, there are still many political leaders who are in power for their own sakes. Because of this there are many underdeveloped and poor societies especially in the Global South. This paper uses a critical analytic and hermeneutic method to examine and appraise the concept of the common good and its implications for political leaders. The value of the common good is applicable to every society. Political leaders everywhere are to strive for the common good. The paper finds that bad and corrupt political leaders are still prevalent in many societies in the world. The presented research will also help to designate the feature of the articulation of «common good» in the modern philosophical conceptions. The paper concludes that there is need to highlight the value of the common good that political leaders should strive for and help their societies obtain. This done there will be a higher level of peace and harmonies in political societies.

A General Framework for the Ethics of Public Administration

2020 ◽  
pp. 46-93
Author(s):  
Joseph Heath
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Interest ◽  
Common Good ◽  
General Framework ◽  
Civil Servants ◽  
Critical Survey ◽  
The Public ◽  
Practical Guide ◽  
The Common

It is generally understood that civil servants, in carrying out their work, should be committed to promoting the “public interest” or the “common good.” This ideal, however, is too abstract to serve as a practical guide without further institutional specification. This chapter examines three different models of public-sector ethics, based on different ways of institutionalizing this commitment to the public interest: hierarchical, populist, and vocational. A critical survey of the strengths and weaknesses of each model is presented, leading to a qualified endorsement of the vocational model.

Sign in / Sign up

Export Citation Format

Share Document