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Social and Behavioral Sciences Commons™
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Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Faculty of Commerce - Papers (Archive)
We argue that the International Accounting Standard Board's difficulty in arriving at a standard for accounting for emission rights, which is central to Emission Trading Schemes, is an opportunity to re-examine the issues from an environmental ethics approach. We critically evaluate the IASB approach which privileges profits, and views emission rights as tradeable entitlements to pollute. We consider social ecology, an example of an environmental ethical perspective which holds that humans' survival and the environment's sustainability are inextricably linked. We conclude that social ecology can inform accounting standard setters about the accounting treatment of emissions rights.
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
Faculty of Commerce - Papers (Archive)
This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …
Reflexivity And Normative Change, Karin Garrety
Reflexivity And Normative Change, Karin Garrety
Faculty of Commerce - Papers (Archive)
Normative change programs - that is, programs that attempt to effect organisational change through altering employees’ beliefs, values, emotions and self-perceptions - have been heralded by some as the royal road to corporate ‘excellence’. Academic literature on the phenomenon, however, is pervaded by a sense of unease. Critics claim that these programs invade employees’ subjectivity, and erode their autonomy and capacity for critical thought. In this paper, I employ concepts from the work of George Herbert Mead and Rom Harré to explore the reflexive processes of managers subjected to a normative change program that was carried out in an Australian …
Designing Ethics Simulations For Uae Students, Stephanie Jones, Mark Karstad
Designing Ethics Simulations For Uae Students, Stephanie Jones, Mark Karstad
Faculty of Commerce - Papers (Archive)
The 2005-6 academic year will provide students in the UAE and across the Gulf with access to a new learning tool -- a dynamic and culturally tailored simulation on ethical decision-making. The challenge of dealing with ethical dilemmas – a key part of any Business Ethics course – can now be presented to students with the help of an interactive simulation, Managing Legal and Ethical Issues in Business. The series of three inter-connected simulations have been designed to assist students in addressing issues of firstly, cheating and academic honesty/plagiarism; secondly, discrimination in hiring practices; and finally conflict of interest …