Political Environment And Social Environment Marketing Essay

Political Environment And Social Environment Marketing Essay We have chosen Nestle as the company that we would analyse in this assignment because Nestle is a big and well known company in todays era of globalization and very much people-oriented, and committed to understanding its consumers needs throughout the world in order to provide the best products for peoples lives which would make it easier for us to obtain and analyse the information about their marketing segmentation, market environment, marketing mix and background of Nestle. Furthermore, all our members, Chia Poh Ling, Lee Yue Xhing, Leow Jo Yee and Yvonne Tay are more familiar with this company, which would help to make analysing and discussions go more smoothly. Nestlà © S.A. is the largest food company in the world. It is a Swiss multinational nutritional, snack food, and health-related consumer goods company headquartered in Vevey, Switzerland. The worlds leading food manufacturer and the market leader in both coffee and mineral water, produces a wind range of products. As the leading Food, Nutrition, Health and wellness Company, Nestlà © is the provider of the best food for whatever time of day and for whatever time of your life. Nestlà ©s products include baby food, bottled water, breakfast cereals, coffee, confectionery, dairy products, ice-cream, pet foods and snacks. The main shareholders of worlds largest cosmetics company, LOrà ©al is Nestlà ©. The objectives of the Nestlà © S.A. are to be recognized as the world leader in Nutrition, Health and Wellness, trusted by all its stakeholders, and to be the reference for financial performance in its industry.  Ã‚  [1]   Nestlà © S.A is the worlds leading nutrition, health and wellness company with an unmatched portfolio of more than 2,000 global and local brands. It has 468 factories spread over 86 countries, and employs around 330,000 people. Its products are sold in every country in the world.  [2]  Its agricultural services provide assistance to improve the quality and yield of the raw materials it uses. In 1867, the infant began to take the milk food supplement Henri Nestlà © had developed, and a life was saved. The product, called Farine Lactà ©e Nestlà ©, was soon marketed throughout much of Europe, and a new brand name began to take on life. Henri Nestlà © adopted his own coat of arms as a trademark in 1867. Translated from German, Nestlà © is universally understood to represent nurturing and caring, security, nourishment and family bonding which is little nest and the now-famous symbol. The company Henri Nestlà © founded as it fulfills its commitment to Good Food, Good Life. In 1905, the Nestlà © Company merged with the Anglo-Swiss Condensed Milk Company, the first condensed milk factory which opened in Switzerland in 1866. Nestlà © entered into the milk chocolate business in 1904 when Peter Kohler Swiss General Chocolate Company produced milk chocolate under the Nestlà © trademark. The chocolate company later joined the Nestlà © Group in 1929. While the original business was based on milk and dietetic foods for children, the new Nestlà © grew and diversified its range of products, through acquisitions and mergers with the better known brands of the time.  [3]   Nestlà © began in Malaysia in 1912 as the Anglo-Swiss Condensed Milk Company in Penang and later, growth and expansion made a move to Kuala Lumpur necessary in1939. Since 1962, with  its first factory in Petaling Jaya, Nestlà © Malaysia now manufactures its products in 7 factories and operates from its head office in Mutiara Damansara. The Company was publicly listed on the KLSE now known as Bursa Malaysia Berhad on 13 December, 1989. Today, the Company employs more than 5000 people and manufactures as well as markets more than 300 Halal products in Malaysia. Its brand name such has MILO, NESCAFE, MAGGI, NESPRAY  and KIT KAT  have become trusted household names and enjoyed for generations.  [4]   Market Segmentation, targeting and positioning Market segmentation involves aggregating of prospective buyers into groups, or segments that have common needs and will respond similarly to a marketing action.  [5]  Nestle provide a wide range of nutritious food and beverages for everyone to practice a balanced and healthy diet and lifestyle. There are four types of major segmentation variables for consumer markets which include geographic, demographic, psychographic and behavioral. Segment marketing has given the company a clearer picture of their customers and competitors so that the company can come up with a more fine-tuned products and services that satisfied customers needs. Through market segmentation, targeting and positioning, Nestle can reach out to their customers more easily and serve their customers more effectively and efficiently. Segmentation We found out that Nestle classify their market by using geographic, demographic and psychographic segmentation based on consumer characteristics. In geographic segmentation, Nestle has divided their market into urban areas (cities) and rural areas (villages). Besides that, Nestle also uses demographic factor to segment its market, it consists on income level and educational level. The income level and educational level can be categorized as low, middle and high level consumers. Apart from that, Nestle uses psychographic factor to differentiate the market. The segmentation variables that Nestle uses are personality, social class and lifestyle. Nestle can groups individuals according to their personalities such as extrovert, self-disciplined or energetic. Nestle divides their customers into low social class, medium social class and high social class. Targeting A target market is a potential market that a company has decides to concentrate its marketing efforts and resources to enter those markets. Nestle segments its market by regions, income level, educational level, personalities, social class and lifestyle. By applying the information and observations that we get, we can simply identify the target market of Nestle. In this case, we found out Nestle focuses on urban areas rather than rural areas. The consumption of Nestle products is often in cities as compared to villages. This may be due to income and educational level. The people in rural area mostly could not afford the products of Nestle as it is considered as luxuries. They do not have strong sense of health consciousness due to educational background. This makes them the less attractive buyers. For segmentation by income level, Nestle has been targeting on those consumer who earn middle income and high income. People will purchase healthy and nutritious food and beverages when they have enough monetary resources to back up them. Those consumers with higher income tend to be the potential buyers for Nestle because they bring most profit into the company. Furthermore, for educational level Nestle tends to pay more attention to those consumers who has an education background. They will be more concern of their health and they will do more to maintain it. Through education, we can improve our knowledge and develop life skills which can contribute to individual and community health. Those people with an education background are more likely to practice and maintain a healthy and balanced diet as they know health is more important than wealth. For personality segmentation, Nestle is targeting consumers who are more outgoing and outdoorsy. It is because they require more energy and nutrition that they have lost during their activities. By adapting nutritional input to physical needs, they can get the most from their body.  [6]  These people wish to maintain their energy level and quick recovery after a hectic day by adapting a balanced diet that provides them with essential nutrients and energy. In addition, from the social class and lifestyle segments, Nestle is targeting consumers who are belong to the higher social classes. They have high purchasing power so that they can afford more luxuries such as Nestles products. These people are the target market of Nestle because they tend to be more health conscious. Nestles products often emphasize on nutritional value and health benefits that can improve ones lifestyle and health issues. As conclusion, Nestle is able to reach out to their customers that it can serve best and most profitably. Through segmentation and targeting market, Nestle can enhance the profits for their company and increase effectiveness in their marketing campaigns. Positioning Product positioning refers to the place an offering occupies in consumers minds on important attributes relatives to competitive products. Nestle positioned itself as  the world leader in Nutrition, Health and Wellness, trusted by all its stakeholders, and to be the reference for financial performance in its industry.  Ã‚  [7]  Nestle uses the slogan Good Food Good Life to enhance lives, throughout life, with good food and beverages.  [8]  Nutrition content in their products is the main focus to strengthen their leadership in nutrition industry. To remain their position in that industry, they must identify their competitive advantages against their competitors. Nestle has listed out four competitive advantages of their company that may help their company to compete with their competitors, that are unmatched product and brand portfolio, unmatched research and development (RD) capability, unmatched geographic presence and lastly people, culture, values and attitude  [9]   . For unmatched product and brand portfolio, Nestle provide the largest range of food and beverages among all the food company. Their products range from global icons to local favourites that can adapt to consumer needs, tastes and preferences, making Nestle as a global brand that relevant to everyone and everywhere. Besides that, it is supported by unmatched RD capability that improves the products through innovation and renovation so that it can meet consumer needs and enhances consumer benefits. Nestle spent over billions of dollar on its RD just to ensure its consumer gets the essential nutrition that their body needed. Nestle has an unmatched geographic presence competitive advantage due to the number of countries where they presence. They have been in most countries for over decades and successfully created a strong relationship between their brands and their consumers.  [10]  This also means that they have has plenty of time to study about the local preferences and behaviors to improve their products taste to match the locals preferences. The most important competitive advantage for Nestle is their people, culture, values and attitude. The Nestle culture created a strong bond between their people with a shared set of behaviors and values into a single way of doing business. Their people are determined to deliver their goals as while as creating value to the public.  [11]   Marketing environment Marketing environment consists of microenvironment (internal environment) and macroenvironment (external environment). It embraces all the marketing team inside a firm and includes all the outside factors of marketing that affect the teams ability to develop and maintain successful customer relationships with their targeted customer group.  [12]  Nestle is using it to improve customer relationship management and adapt new strategies when it comes to challenges and opportunities. Microenvironment Suppliers Suppliers are the one who delivered the resources needed by the company to produce the products or services to the consumers. Any problems that incurred in supplier can greatly affect the company sales and damage customer relationship. We can divide the suppliers of Nestle into two groups that are labour suppliers and material suppliers.  [13]  Labour suppliers are in charge of the supply of labour required by the company to optimize their production level. Labour strikes and labour relations are the most important factor to maintain labour satisfaction for company to improve their efficiency. For material suppliers, they deal with the materials needed by the company to place the finished goods on rack. The quality of the material is everything that the company focuses on as Nestle is in the food and beverages industry. By maintaining the quality and quantity of these two supplies, Nestle is able to produce high quantity product to uphold their sales volume and customer satisfact ion in the long run. Marketing intermediaries It helps the company to promote, sell and distribute its product to the final buyers.  [14]  The physical distribution firms design the delivery chain for the company products to reach their final destination. The firms also in charge with the products safety without getting any damage while storing them temporarily. Marketing service agencies of the company helps to target and promote its products to the right market.  [15]  It acts as a communication channel between the customers and the company by explaining the features of the product and providing feedback with the help of survey for the company to improve the quality of the product.  [16]  Banks and insurance companies are financial intermediaries that help to provide monetary resources and protection to the product and company against risk that may be occurred during the operation of the company. Nestle works together with all marketing intermediaries to ensure their valuable customers have a clear image of their p roducts features. Customer Nestle sells its goods to reseller markets that provide the goods to final user at a reasonable profit. Nestle also deals with customer markets which consists of individuals and households that buy a wide range of its products. Nestle works hard on making the product available whenever the customer needs them to maintain customer satisfaction. Macroenvironment Political environment and Social Environment Nestle adhere to the laws and regulations that involve in its activities and the environment. The government may set quotas on the quantity of the products that it can supply and set the amount of taxes that the company must pays in order to conduct the business. To achieve a balance between them, Nestle participates in legislative and regulatory discussions between international organizations, government representatives, industry, scientific community and consumer associations.  [17]  In 2000, Nestlà © and other chocolate companies created the World Cocoa Foundation. The WCF takes control of the issues that cocoa farmers facing, which is ineffective farming techniques and poor environmental management. The WCF aims to increase farmer income, promote sustainable farming techniques, and launch environmental and social programmes.  [18]   Economic environment Customer purchasing power is majorly affected by a range of economic factors such as income levels, inflation, taxes, unemployment, exchange rates and mortgage rates  [19]  . The disposable income and living standard of a country may bring big business opportunities for Nestle or the other way round. Cultural environment Before Nestle start its operation in any country, it mainly focus on studying the societys cultural value, preferences and behaviors. This is because Nestle hopes its products can be accepted by the local with warm welcome and be competitive among other companies that operating at the same level.  [20]   Technological environment Technologies are the vital part of Nestle RD. Investment in technology will definitely help the company to reduce production cost and improve product quality. For example, Nestle have developed technologies that allow them to use natural vegetable oils instead of partially hydrogenated fats in Maggi  bouillon cubes and seasonings.  [21]  With the help of technology improvement, Nestle can create healthier products across their product range and thus improve health and quality of life in a country. Product We choose Nestlà ©Ã‚ ® since it is a brilliant and well known example of where as the superior quality, patented technology and basically selling directly to consumers and this whole business is growing rapidly.  [22]  The certified Halal status for all Nestlà © Malaysia products provides assurance and pledge that Nestlà © products are manufactured, imported and distributed under the strictest and tightest hygienic and sanitary condition in accordance, match to the Islamic faith.  [23]   The beverages offered by Nestlà ©Ã‚ ® is Milo, a jam packed with the natural goodness of malt, skimmed milk and cocoa for that great chocolatey taste loved by Malaysians from all walks of life as a Tonic Food Drink. MILO 3in1 offers the great taste of MILO in a more convenient format that easily prepare for your breakfast. Have a delicious goodness of a can of Milo whenever you go to keep energized. There are original, Mocha and Hi-Cal flavors of Milo Can. Bring home the cold delicious taste of the MILO Sejuk, just add cold water, its that easy. Milo UHT, MILO with the same energy-packed, rich chocolatety taste also comes in handy ready to drink packs escpecially during festival. Nestlà © has employed a wide-area strategy for Asia that involves producing different products in each country to supply the region with a given product from one country such as Nestlà © produces soy milk in Indonesia, coffee creamers in Thailand, soybean flour in Singapore, candy in Malaysia, and cereal in the Philippines, all for regional distribution. Product Features Why do you like Milo? This is because Milo contain varying features and benefits, such as: Natural Goodness~ of malt, skimmed milk, and cocoa. ACTIGEN-E~ a combination of 8 vitamins and 4 minerals which helps in theoptimal release of energy. PROTOMALT~ a malt extract with a mixture of different Carbohydrates thatprovides energy and nutrients the body needs  [24]   Product Branding It is very important and vital because a brand is a term, name, sign, symbol, or design, or combination of these, that identifies the products or services of one seller or group of sellers and distinguishes them from those of competitors.  [25]  Branding helps the seller to segment markets, helps buyers and consumers identify products that might benefits them. For example, rather than just offering one general product to all customers, Nestlà ©Ã‚ ® can offer the different Koko Krunch, Honey Star, Nestle Bliss, Nescafà ©, Maggi, Nestle La Cremeria, Tropicana, and Kit Kat. In line with the Nestlà © position as a trusted food, nutrition and wellness company, Nestlà ©Ã‚ ® also focused on nourishing Malaysians to achieve overall wellness and deliver their promise to bring Good Food, Good Life to the people from all walks of life.  [26]   Packaging In todays era of globalization, for consumers, refreshing, ready-to-enjoy drinks are part of an dynamic and energetic lifestyle whether at play, home or work. Going beyond healthy refreshment, convenience, and quality, Nestlà © works hard to ensure that all packaging including drinks packaging respects the environment. In 2009, Nestlà © was able to save 58995 tonnes of packaging  material (paper, board, plastic, glass, metal) through its efforts to prevent food waste, guarantee their high quality. The approach includes many steps such as: decrease the volume and weight of packaging materials using recycled making material in packaging content wherever realistic supporting local packaging recycling and energy recovery activities helping customer to understand and take action to recycle more packaging  [27]   Labeling Label, is a part of packaging to perform several functions like identifies the product or brand, describe several things about the product who made it, where it was made, when it was made, its contents, how it is to be used, and how to use it safely, and lastly is to promote the brand, support its positioning, and connect with customers.  [28]  Nutritionists and scientists  has corporate responsibility through food labeling, like Nestle has provided the details of the nutrients that the average person needs to consume each day, so that consumers could easily understand. The symbols on the Appendix were designed to show the amount of nutrition contains of Milo. Product Support Service Customer service is another element of product strategy, which can be a minor part or a major part of customer service.  [29]  Nestle, one of the worlds largest food and nutrition company, has been a popular food brand in India for nearly a century, which include head office, manufacturing plants and branch offices spread all over India. Nestle offers excellent customer support for their products and if you need any assistance from their customer support team, following information through browsing internet will help you to get in touch with Nestle customer care division easily and more quickly. Approach Nestle customer-care via online Visit  http://www.nestle.in/  and you can find information about many brands and products like Milk products and baby food, prepared products, beverages, chocolate and confectionaries, yogurts, drinks etc. If you have any request, query, interest, concern or complaint, submit the form at http://www.nestle.in/contact_us.aspx. You can submit Maggi related information at  http://www.maggi.in/contact_us.aspx. You can visit  http://www.starthealthystayhealthy.in/, which is a site special to mothers and new born babies. Place Place, also known as distribution and it involves company activities that make the product available to target consumers. It must be as conveniently available as possible that the customers want the product and service. Choosing the right product channel of distribution is key to the success of an organization because it will affect the sales volume of a company. This shown that selecting a place is very important and challenging for every company. Distribution Channel Nestle are subject intensive distribution where a firm tries to place their products into outlets as many as possible to meet the needs of consumers whenever. Nestle has developed distribution channels which to make sure the provision of products that the consumers able to purchase it whenever and wherever.  [30]  Hence, Nestle attempts to provide as many outlets as possible and expand it. Nestle uses two types of channel intermediaries that are wholesaler and retailer and it is convenient for Nestle because both channels have a lot of advantages in high number of ordering, short period of time to shipment, and have a large number of customers.  [31]   Retailer and wholesaler as their intermediaries between a producer and consumer where the products from the producer to the consumer through the retailer or wholesaler.  [32]  Nestle as the producer and distribute their products to wholesaler or directly to retailer then retailer sells the goods and products to consumer. Location Convenience Stores A small store which is located near a residential area or along the roadside and it usually open 24 hours such as 7-eleven, petrol stations, rest stops, and so on. Consumers can buy Nestle products at the convenience stores because Nestle tries to ensure the availability of products so that the consumers able to purchase it whenever and wherever. Consumers are more convenience and easily to buy Nestle products. Supermarkets A large, low-cost, low-margin, high-volume, self-service operation designed to serve the consumers total needs for grocery and household products such as Jusco, Tesco, Carrefour, and so forth. Supermarkets have a huge selection of products available for consumers at low prices. So, consumers can choose Nestle products which based on their needs then purchase it at low prices because supermarkets offer many choices for Nestle products compare with other small stores. Superstores A store much larger than a regular supermarket that offers a large assortment of routinely purchased food products, nonfood items, and services such as Walmart. Superstores stock huge stocks Nestle products purchasing them in large lots. So, the prices of products are cheaper. Consumers can take advantage of these price savings with buy a lot of various kinds of Nestle products such as Milo, Nescafe, Nestea, and so on. Consumers are saving greatly on time, effort, and money. Price A product price influences wages, rent, interests, and profits, of course some prospective customers are interested in low prices, where as another segment is more concerned with other factors, such as service, quality, value, and brand image. Nestlà © estimated and predicted the cost by doing accumulated production as if they produced mass production so it reduced their labored cost and other cost for production process its a big advantages and benefits of the Nestlà © company who produce large quantity of units. With the help accumulated and estimated the production Nestlà © Company has a low cost of production and high profit margin and Nestlà © Company selecting a price method of going rate price because their pricing near the competitor pricing. A good example is Nestle juices have a market leader in beverage industry and lastly Nestlà © set the final pricing related to their market competitors so Nestlà © price do not have impact on the company policy, and other marketing activities.  Ã‚  [33]   Flexible and elastic prices are the key factors of victory of Nestlà © in global market, for example Milkpak being the largest selling brand is being sold out at the same price as that of other lower quality products while maintaining its quality. Their marketing strategy includes a wide range of pricing strategy, and by doing this they can retain and keep their product rates at a sustainable position. Prices are affordable and have enough money to buy to almost all types of consumers as they have wide range of single product as in the case of beverages, fruit juices are affordable to low economy class and expensive tin packed beverages are also doing business in the market. Bulk purchase discount is also provided at the whole sale markets as well as at the market stores and besides seasonal price variations are also seen, especially in the case of chocolate products, either by upsizing at the same price or reducing the sale price.  [34]   Price Strategy Price strategy is a basic, long-term pricing structure, which creates the initial price for a product and the intended direction for price movements over the product life cycle. There are three type of pricing strategy which is Market-Skimming Pricing, Market-Penetration pricing. Nestle Malaysia at present practicing penetration pricing to market Milo which is away where Nestle charges a relatively low price for a product (Milo) at the beginning as a way to reach the mass market. Establishing Price Goal Marketers have two choices whether to use profit towards profit maximization or satisfactory pricing. The marketer need to have an understanding of trends and changes in the market place to set a goal, mission and vision. If Nestle Milo has decided to go for profit maximization objective, they must be able to afford large amount of investment. It is not difficult to follow competitors pricing but they may not have the best to think about cost, demand and changes in Product Life Cycle. So they have to require a careful and thoroughgoing analysis before setting the price.  [35]   Price Tactic Diagram 34-9c9f2ae321 Product Bundle Pricing In United States and Canada,  Hà ¤agen-Dazs products are produced by Nestlà © and come in several traditional flavors. The example of price bundling is Haagen-dazs, a company which is famous as

Pakistan Wetland Program

THE PAKISTAN WETLANDS PROGRAMME The Ministry of Environment's Pakistan Wetlands Programme DurationJuly 2005- June 2012 StatusOngoing BudgetUSD 3. 6 million Project deliveryUSD 2. 7 million Project delivery (2010) USD 0. 51 million LocationCountrywide Donor Contribution Royal Netherlands Embassy (RNE): USD 4,034,000 Global Environment Facility (GEF): USD 2,253, 000 Federal Government: Ministry of Environment Other: World Wildlife Fund for Nature (WWF-P) Background:The Pakistan Wetlands Programme (PWP) aims to promote the sustainable conservation of freshwater and marine wetlands and their associated globally important biodiversity in Pakistan. The programme strategy is based on two sub-sets of objectives. The first will provide the required policy, institutional, technical and financial framework and generate positive public support essential for the mainstreaming of wetlands conservation. The second involves the design and implementation of Sustainable, participatory management plans for four independent Demonstration Sites, each chosen to be representative of a broad eco-region in Pakistan.It includes specific mechanisms to secure financial sustainability and enhanced replication and proliferation of viable wetlands management interventions in a nation-wide, on-going wetlands conservation initiative. Despite the generally arid nature of Pakistan's climate, the region supports an estimated 780,000 ha of wetlands that cover 9. 7% of the total surface area of the country. In excess of 225 significant wetlands sites are on record in the prototype Pakistan Wetlands GIS Database developed during the PDF (B) Phase of this Project.Nineteen of these have been internationally recognised by the Ramsar Convention Bureau as being of global importance. The diverse assortment of natural freshwater and marine wetlands that occur within Pakistan support unique combinations of biodiversity. The same resource, however, also sustains an estimated 144 million permanent human resid ents and 3-4 million displaced persons from adjacent countries. The wetlands of the region are, therefore, generally degrading under a broad spectrum of anthropogenic threats that are mainly rooted in poverty but exacerbated by lack of knowledge and mismanagement.Global Significance Pakistan's permanent and ephemeral wetlands are globally significant in two ways; i) In terms of the intrinsic value of their indigenous biodiversity, ii) As an acute example of the poverty/subsistence-use nexus that constitutes one of the most fundamental threats to biodiversity worldwide. The high global significance of Pakistan's wetlands is attributable to the diversity of species that they support. In all, eighteen threatened species of wetlands dependent mammals are found in the country including the endemic Punjab Urial (Ovis vignei punjabiensis) and Indus River Dolphin (Plantanista minor).Further, twenty threatened bird species are supported by Pakistan's wetlands in addition to twelve reptiles a nd two endemic species of amphibians. Pakistan's wetlands also support between 191-198 indigenous freshwater fish species, including fifteen endemics and a total of 788 marine and estuarine fish species. The high altitude wetlands, characterised by sites such as Karumbar Lake, situated at an elevation of 4, 150m, and Saucher Lake, at 4,250m on the Deosai Plains, represent a relatively unique category of alpine wetlands that is confined to the Himalaya, Hindukush and Karakoram mountain cordilleras.Objectives To promote the sustainable conservation of freshwater and marine wetlands and their associated globally important biodiversity in Pakistan. Key Achievements i)Implementation on the recommendations of the previous Mid-Term Review underway. ii)Draft Exit Strategy for Pakistan Wetlands Program prepared. iii)Institutional setup established under the program with management of Pakistan’s wetlands after completion of the project in 2012. iv)Field assessments completed and GIS mo dels at the federal and provincial levels operational.GIS database being used as a decision making tool for the management of selected wetlands in four sites. v)Overall information of 225 wetlands of Pakistan available in GIS database. vi)National Wetlands Policy approved. vii)Planned trainings completed. 3000 participants from communities, Govt. institutions and academia benefited from these trainings. The project and government personnel have benefited from study abroad component of this programme. iii)A number of customized materials such as a brochure on Uchhali Complex, awareness raising posters in Urdu and English for World Wetlands Day; tree plantation and hunting ethics flyers and promos; documentaries on Water Fowl In Pakistan; Broghil and on Balochistan Coast were produced and disseminated nation-wide. This has led to recognition of three additional wetlands sites under the Global Convention on Wetlands. ix)The implementation of conservation plans at the four wetlands site s in process in collaboration with local village communities. Main Donors The main donors are Royal Netherland Embassy (RNE),UNDP Pakistan, Global Environment Facility (GEF), Pakistan Poverty Alleviation Fund (PPAF), EU and WWF International . Aims The programme aims at the creation of an enabling environment at the national level through capacity-building and training, awareness raising, communication and environmental assessments; developing replicable models in the four wetlands eco-regions of the country including the Makran Coastal Wetlands Complex (MCWC), Central Indus Wetlands Complex (CIWC), Salt Range Wetlands Complex (SRWC) and Northern Alpine Wetlands Complex (NAWC). Coverage areaDespite the generally arid nature of Pakistan's climate, the region supports an estimated 780,000 ha of wetlands that cover 9. 7% of the total surface area of the country. In excess of 225 significant wetlands sites are on record in the prototype Pakistan Wetlands GIS Database developed during th e PDF (B) Phase of this Project. Nineteen of these have been internationally recognized by the Ramsar Convention Bureau as being of global importance. The diverse assortment of natural freshwater and marine wetlands that occur within Pakistan support unique combinations of biodiversity.

Salem Witch Trials And Mccarthyism Are Similar Essay

Layton Creasey English 11 Mrs. Becky Mitchell October 18, 2016 How Salem Witch Trials and McCarthyism are Similar In this process essay the reader will learn how the Salem Witch Trials and McCarthyism are similar. Both situations ended up taking on a mob mentality. The Salem Witch Trials started in 1690s when the Trials began, and by the end, over 200 people were accused of witchcraft. The people had a strong belief of the devil and were very religious. The outside threats that were surrounding the people of Salem had created a fear and suspicion within the town. Eventually, the people in Salem realized their mistakes. McCarthyism arose in the 1950s. â€Å"It originally intended to criticize the anti-communist views of U.S. Senator Joseph McCarthy. People were afraid of Communism influencing America s companies and the Soviet Union spying on them. It took on a more broad but similar meaning over time and was eventually used to describe an unsubstantiated accusation of someone.† (McCarthyism) The first thing that made Salem Witch Trials what they are today is when Abigail Williams and the other girls gathered in the woods. Then the kids were seen dancing and chanting to Tituba performing voodoo over the fire in attempts to kill Elizabeth Proctor. Proctor was the wife of Williams’ boss, John Proctor, with whom she had been having an affair. Tituba was asked to cast this charm by Abigail. The next day, Reverend Parris’ daughter, Elizabeth, and niece, AbigailShow MoreRelatedThe Salem Witch Trials And Mccarthyism1275 Words   |  6 Pagesthat history no longer matters because it is in the past, the Salem Witch Trials and McCarthyism are prime examples of how history constantly repeats itself and influence how we live today for the reason that both historic eras consist of the following: they have similar histories, connect in significant ways, and include comparable situations and themes that are evident today affecting us on a daily basis whether or not we realize. Salem, Massachusetts was the home of a theocratic government systemRead MoreThe Salem Witch Trials And Mccarthyism1327 Words   |  6 Pagesthat history no longer matters because it is in the past, the Salem Witch Trials and McCarthyism are prime examples of how history constantly repeats itself and influence how we live today for the reason that both historic eras consist of the following: they have similar history, connect in significant ways, and include comparable situations and themes that are evident today effecting us on a daily bases whether or not we realize. Salem, Massachusetts was the home of a theocracy government systemRead MoreThe Salem Witch Trials And Mccarthyism782 Words   |  4 Pagessaw it during the Salem Witch Trials, the Red Scare and more recently, in the situation of the Guantanamo Bay prison. Although the Salem Witch Trials and McCarthyism are differed in the fact that one was based on religion and the other was politically based, both events had striking similarities. In both events, innocent people were accused and mass hysteria was generated through public trials. As I previously mentioned, the Salem Witch Trials and McCarthyism were quite similar. For one, people wereRead MoreThe Salem Witch Trials, Mccarthyism, And Today s Events With Isis860 Words   |  4 Pageshas a group that people oppress. The reason that there is always a group being persecuted is because nobody wants to be a part of the victimized group. The Salem Witch Trials, McCarthyism, and today’s events with ISIS are all similar because in all of these situations, people live in a state of fear and suspision. During the Salem Witch Trials, Francis Nurse started a petition to prove the innocence of his wife and other women. In court, Procter handed the paper to the judge and said, â€Å"Will you readRead MoreThe Crucible By Arthur Miller Essay1646 Words   |  7 Pagesnever actually referenced it in the play. Although Arthur Miller’s The Crucible is set in the late 1600s, it offers a fine example of allegory of McCarthyism in the 1950s. During the late 1600s in Salem, Massachusetts, people are experiencing a somewhat mass hysteria as the witch trials occur. The main plot of the play revolves around a group of people in Salem. In begins with Abigail Williams and other girls being questioned about practicing witchcraft when a young Betty Parris is found motionless andRead MoreAnalysing the Historical Content of the Crucible1409 Words   |  6 Pages I believe that Arthur Miller s life and his experience of McCarthyism strongly influenced the writing of The Crucible. McCarthyism, named after Joseph McCarthy was a period of intense anti-communism, which occurred in the United States from 1948 to about 1956. During this time the government of the United States persecuted the Communist party USA, its leadership, and many others suspected of being communists. The word McCarthyism now carries the suggestion of false, hysterical accusation andRead MoreThe Witch Hunt in The Crucible and During the Time of McCarthyism1356 Words   |  6 Pagessociety. I believe that Arthur Miller’s life and his experience of McCarthyism strongly influenced the writing of The Crucible. McCarthyism, named after Joseph McCarthy was a period of intense anti-communism, which occurred in the United States from 1948 to about 1956. During this time the government of the United States persecuted the Communist party USA, its leadership, and many others suspected of being communists. The word McCarthyism now carries the suggestion of false, hysterical accusation andRead MoreThe Salem Witch Trials and McCarthyism666 Words   |  3 Pagesthe Salem witch trials and red scare, are often overlooked. These events symbolize times of despair, weakness, and slander, to which the essence of the events is nearly identical. The Salem witch trials can be closely compared to McCarthyism and the red scare, based on the similarities of suspicion, accusation, and prosecution. Despite the difference of roughly two hundred and sixty years, the outcome of such uprisings has remained unchanged. The morals discovered during the Salem witch trials failedRead MoreParallels Between Witchcraft And M ccarthyism1405 Words   |  6 PagesWitchcraft and McCarthyism During the Salem witch trials in Salem, Massachusetts, and McCarthyism all across America many of the traits were historically similar and based on little or no evidence. When looking back on witchcraft in the 1600s and McCarthyism in the 1940s and 50s life at the time had many influences and many things parallel; both were caused by fear and paranoia and resulted in destruction. The witch trials in Salem and the hearings all across America about McCarthyism were influencedRead MoreSimilarities Between The Crucible And Salem Witch Trials1079 Words   |  5 Pages The Crucible is a play that explains the story the Salem Witch trials. Arthur Miller, is the author of this play. McCarthyism played a big role in the creation of The Crucible. Many differences and similarities were drawn between the play and the Red Scare. The horrors of history are passed on from generation to generation in hopes that they will never happen again. People look back on these times and are surprised at how terrible the times were. Yet, in the 1950s, history repeated itself. During

Essay on Imperfect Faith in The Merchant of Venice

Imperfect Faith in The Merchant of Venice Though William Shakespeare accurately portrays both Christianity and Judaism in his play The Merchant of Venice, the characters in the play do not represent their religions well. A reader unfamiliar with these religions could easily misinterpret flaws in a characters nature as the teachings of his religion. After a preliminary glance at the play, one would assume that Shakespeare wrote unjustly of the two religions depicted therein. However, Shakespeare had to write the play to please his audience, so he added a twist. By making characters not wholly perfect in their faith, in compliance with reality, Shakespeare was able to add the insults and bigotry and anti-Semitic feelings†¦show more content†¦These, along with other actions of the Jew show Shakespeare did his best to keep Judaism unchanged for his play. Shakespeare still had to please the crowd with the insults and anti-Semitic feelings the people loved. He did this by adding flaws to the characters that they are now known for. Shakespeare gave Shylock his deep hatred for Antonio and all Christians, shown constantly by Shylock himself as he rants how Antonio constantly wrongs him. Another flaw in Shylocks morals is seen in his Hath not a Jew eyes speech. There he believes he has the right for revenge when a Christian wrongs him, saying, If a Jew wrongs a Christians, what is his humility? Revenge. If a Christian wrongs a Jew, what should his sufferance be by Christian example? Why, revenge. (III, i, 63-66). Antonio too shows flaws, both through Shylocks stories of Antonios persecution and through the insults he offers Shylock throughout the play. In the courtroom scene, Antonio tells Bassanio he might as well go stand on the beach and tell the waves to stop their endless beat upon the shores than try to get the Jew to cha nge his mind. He also jokes that Shylock is turning into a Christian with his kindness to lend Antonio the 3,000 ducats, saying The Hebrew will turn Christian: he grows kind. (I, iii, 170). Not only does this add the necessary conflicts for humor that the audience wants, but it provides the backbone for the story, showing the background of theShow MoreRelatedWilliam Shakespeare s The Merchant Of Venice2059 Words   |  9 Pagesin The Merchant of Venice resembles a folktale known as â€Å"A Pound of Flesh† (325). Artese supports his supposition with background context and parallels between the two story lines. Literary versions of the pound of flesh story circulated during the sixteenth century and were collected since the nineteenth century because of the plot’s longevity and populairity Shakespeare would have been familiar with pound of flesh stories (326). Human commodification is a central issue in both The Merchant of VeniceRead MoreOrigins of Concepts of Jus tice2088 Words   |  9 PagesCaesare Beccaria Jeremy Bentham (hedonistic calculus) †¢ Measure to determine the amount of punishment needed to deter Procedural Justice †¢ Law includes the procedures and rules used to determine punishment or resolve disputes. †¢ The law is an imperfect system. †¢ â€Å"Moral rights† may differ from â€Å"legal rights,† and â€Å"legal interests† may not be moral. †¢ Review Bill of Rights (what does it say about rights? Note: Amnd. 9 10). †¢ Due process exemplifies procedural justice. o Notice of charges

Artemis Temple Essay - 1169 Words

Ancient Ephesus was known across the Greek world for its devotion to the goddess Artemis and for its monumental temple dedicated to her. Greek Artemis was a goddess of virginity, women’s concerns, the hunt and the underworld (1). She was also the daughter of Zeus and Leto and the twin of Apollo. To her dedication, The Temple of Artemis was built, which is known as one of the Seven Wonders of the Ancient World. The Iconic Temple of Artemis resides in the ancient city of Ephesus which is now Turkey, was a place made for the worshipers of the goddess. She presided over the transition of a woman from virgin (parthenos) to married woman (gyne) and protected the virginity of those who were unmarried or wished to remain virgins (2). Artemis also†¦show more content†¦There were two rows of columns stretched across the front of the temple, standing about 21 feet apart and extending from the front to the back of the temple at 17 feet apart. The door in the pediment -- along wit h two windows -- was intended for Artemis own use (8). Inside the temple was the statue of Artemis herself, which was built from gold, silver, ebony and other stones. The temple brought in merchants, kings, and sightseers, many of donated jewellery and other treasures to Artemis and her temple. Its splendor also attracted many worshipers and pilgrims, strengthening the cult of Artemis (9). Since she was an influential figure, her fame went higher as soon as her temple was built. The Temple of Artemis was a very famous and attracted visitor from far and near. Its purpose was both a religious institution and market place. The market place itself had small models of the temple and its goddess Artemis for the fellow tourists as souvenirs to take with them. The columns at the front were decorated with intricate sculptures. It was built to honor Artemis as inside the temple was an inner room called the sanctuary that housed a magnificent statue of the goddess. The temple was destroyed and rebuilt several times, each time it was built more impressively than the time before it. The first time it was destroyed was on the night of July 21, 356 BC, a man namedShow MoreRelatedThe Temple Of Artemis At Ephesus1710 Words   |  7 PagesThe Temple of Artemis at Ephesus: World Wonder The Temple of Artemis at Ephesus, also known as the Artemision, was once a remarkable sight that was considered to be one of the Seven Wonders of the Ancient World. The temple itself was a rather mysterious as not much is known about the rituals that may have taken place there. It is known that the Ephesian held Artemis is the highest honor. It was believed by some that Artemis herself was born at the location of the temple (Iosa, pg. 3). The templeRead MoreArchitecture Of The Temple Of Artemis At Ephesus1424 Words   |  6 Pagesarchitecture of the Temple of Artemis at Ephesus (320-650 BCE). Analyzing the remains in term of Art History is nearly impossible because there is nothing left outside but some foundations that consist of piles of rocks. These are most likely the bases of the temples columns. The site only has one actual column that is still intact. Although, it looks as though it has been pieced together with scrap. A number of artists have created their interpretations o f what they believed the temple looked like basedRead MoreThe Temple Of Artemis At Ephesus1727 Words   |  7 Pages THE TEMPLE OF ARTEMIS AT EPHESUS Molli Layton Art History 201 Dr. James Swenson June 2, 2017 The Temple of Artemis at Ephesus is a complex building with a complex history. Located in East Greece, the building underwent many changes, as did the surrounding Greek society. This paper will discuss the history, architecture, historical context, and sculptures of the temple. An analysis of it’s evolution will also be provided. The temple was built in mid sixth century BCE. The exact dateRead MoreGreek Mythology : The Epic Tale The Iliad1179 Words   |  5 Pagestrade, and a stronger development of written and spoken language. Homer’s epic tale the Iliad was believed to be written around this time. The Geometric period gave rise to a greater amount of worship of multiple gods, creating the need for more temples to store votives (such as the Mantiklos Apollo) that were dedicated to these deities. The geometric period can be identified by their use of repeated registers of geometric shapes on pottery, and symmetrical and triangular shapes in sculpture. MostRead MoreThe Analysis On Ephesians Prefacing The Book The Bible Essay1570 Words   |  7 Pagespractices.† Paul knew this component of the background and spoke to the Ephesians through their understanding of power and magic. Thirdly, the city of Ephesus was a wealthy port city and in the center of town, Ephesus boasted its temple of Artemis, the city also hosted the Temple of the Divine Julius and the goddess Roma. During the time of Paul, Ephesus contained a gymnasium, stadium, theater, athletic field, and a marketplace. The wealth of some residents was evident in their embellished terraced houses;Read MoreThe Greek Gods And Goddesses1915 Words   |  8 PagesMany greek gods and goddesses possess paradoxical characteristics. This makes some of them hypocritical and others well rounded. Artemis shows her versatility through her two-sided role as an influential women in society and her opposite qualities apparent during acts of mass destruction. Artemis was born to Zeus, God of lighting, and titan Leto along with her twin brother Apollo (Hamilton 31). Right as Leto was about to give birth, she was prohibited by Hera, Zeus s jealous primary suitor, fromRead More Exploring the Story of Artemis: Goddess of the Wilderness528 Words   |  2 PagesHaving the narrow arc of the moon her bow and the beams her arrows, Artemis represented the chaste, silver brilliance of the moon.(â€Å"The HUNTRESS†)The most important role of Artemis was as the goddess of women and of female secrets.(Littleton 173) She was mainly known as the goddess of the wilderness. If she were to have company, she always preferred women, and she shunned the presence of men as far as possible.(Littleton 173) Armed with a bow made by Hephaestus and Cyclopes, she dealt ruthlesslyRead MoreAltar of Zeus: New Style to Old Ideas Essay example1296 Words   |  6 Pagescurrently is on display in Berlin, Germany for anyone to see and it is assumed that the temple w as dedicated to Zeus or its purpose, in addition to being a tribute to the Zeus/the gods, was most used for celebration of the Pergamene people over anyone who opposed them. As Richter explains, â€Å"The altar in an open precinct preceded the temple as a place of worship and later remained an essential adjunct of the temple, being placed either inside it, or more commonly outside, facing the entrance. GenerallyRead MoreThe Seven Wonders of the Ancient World1072 Words   |  4 Pagesthe Seven Wonders of the Ancient world highlighted by Philon of Byzance. After Alexandre the Great the canonical list of seven wonders was presented: the Great Pyramid of Giza, the Hanging Gardens of Babylon, the Statue of Zeus at Olympia, the Temple of Artemis at Ephesus, the Mausoleum at Halicarnassus, the Colossus of Rhodes and the Lighthouse of Alexandria. They are claimed to be the most remarkable creations of the ancient world due to their uniqueness, beauty, forms and innovations. Classical worldRead MoreThe Greeks Were A Mighty Empire.the Greeks1179 Words   |  5 Pagesarchitecture and many true works of art. The Greeks also made four out of the seven ancient wonders of the ancient wo rld. There are the Temple of Artemis at Ephesus, The Statue of Zeus at Olympia, The Colossus of Rhodes, and the LightHouse of Alexandria. According to SoftSchools.com The Temple of Artemis at Ephesus was built to for Artemis, one of the goddesses of Olympus. This temple is one of the Seven Wonders of the Ancient World. It was built in Ephesus, which today would be near Selcuk in Turkey. It had

Ethical Theory Free Essays

Managerial Auditing Journal Emerald Article: On ethical theory in auditing Lutz Preuss Article information: To cite this document: Lutz Preuss, (1998),†On ethical theory in auditing†, Managerial Auditing Journal, Vol. 13 Iss: 9 pp. 500 508 Permanent link to this document: http://dx. We will write a custom essay sample on Ethical Theory or any similar topic only for you Order Now doi. org/10. 1108/02686909810245910 Downloaded on: 25-11-2012 References: This document contains references to 47 other documents Citations: This document has been cited by 2 other documents To copy this document: permissions@emeraldinsight. com This document has been downloaded 2432 times since 2005. * Users who downloaded this Article also downloaded: * Gary Pflugrath, Nonna Martinov-Bennie, Liang Chen, (2007),†The impact of codes of ethics and experience on auditor judgments†, Managerial Auditing Journal, Vol. 22 Iss: 6 pp. 566 – 589 http://dx. doi. org/10. 1108/02686900710759389 Beverley Jackling, Barry J. Cooper, Philomena Leung, Steven Dellaportas, (2007),†Professional accounting bodies’ perceptions of ethical issues, causes of ethical failure and ethics education†, Managerial Auditing Journal, Vol. 22 Iss: 9 pp. 928 – 944 http://dx. doi. org/10. 1108/02686900710829426 Douglas E. Ziegenfuss, Anusorn Singhapakdi, (1994),†Professional Values and the Ethical Perceptions of Internal Auditors†, Managerial Auditing Journal, Vol. 9 Iss: 1 pp. 34 – 44 http://dx. doi. org/10. 1108/02686909410050433 Access to this document was granted through an Emerald subscription provided by ASTON UNIVERSITY For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www. emeraldinsight. om/authors for more information. About Emerald www. emeraldinsight. com With over forty years’ experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and ser vices. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Related content and download information correct at time of download. On ethical theory in auditing Lutz Preuss Lecturer, Heriot-Watt University, Edinburgh, UK This article discusses ways of giving support to auditors in addressing moral dilemmas. Codes of Ethics are very important in this context but are in the ? nal analysis insuf? cient devices, because their necessarily generalised form has to be translated into the speci? c situation and thus requires acceptance rather than merely adherence. Codes have to be complemented with developed ethical reasoning of accountants. Hence, individual ethical principles are discussed which have been applied to accounting in the recent literature, i. e. utilitarianism, deontology, virtue ethics and ethics of care. Unsurprisingly, none emerges as giving completely satisfactory solutions. Yet eclecticism can be avoided by using compound models, which combine individual principles to provide reasonably comprehensive cover of decision-making in a business context. As in any other profession, practitioners of accounting, be they public accountants, management accountants or internal auditors, may face moral dilemmas in their work. In mapping out the ? eld of potentially con? icting interests, the Institute of Chartered Accountants of Scotland (1997, p. i), the oldest professional body in the UK, stipulates: The primary duty of the Institute of Chartered Accountants of Scotland is to the public. This principle determines its status as a professional body . The ICAS (1997, p. vii) requires that: In addition to the duties owed to the public and to his or her employer, a member of the Institute is bound to observe high standards of conduct, which may sometimes be contrary to his personal self-interest. The author would like to thank Professor Gerald Vinten, editor of Managerial Auditing Journal, and Stephen Morrow, Department of Accountancy and Finance, Heriot-Watt University, Edinburgh, for their helpful suggestions. Managerial Auditing Journal 13/9 [1998] 500–508  © MCB University Press [ISSN 0268-6902] The public accountant is the con? dential agent of the community at large, but the public does not (re)appoint auditors (for speci? c moral dilemmas facing external auditors, see Gunz and McCutcheon, 1991; Moizer 1995; Finn et al. , 1994). Management accountants and internal auditors are employees of the corporation; hence their employment position may collide with their professional values. They too have a responsibility to society – comparable to an engineer’s concern for public safety – and are required by the Institute of Chartered Accountants in England and Wales to observe â€Å"the same standards of behaviour and competence as apply to all other members† (Statement 1. 220, quoted in Maurice, 1996, p. 184). Ethical dilemmas tend to be complex and only hazily de? nable. In accounting, moral agency often becomes a question of causation (Moizer, 1995, p. 425f. ), as the content of an audit report may not have an obvious link with a speci? c result: if an auditor quali? es a company’s accounts, has he actually caused an ensuing bankruptcy? Furthermore, the very subject matter of accounting is such that two equally objective accountants may reach different results. The most visible response by all professional accountancy bodies has been to set up codes of ethics, e. g. by the Institute of Internal Auditors in 1968. Their very existence sets limits for immoral behaviour and offers guidance in ambiguous situations. Studies of members of the Institute of Internal Auditors (Siegel et al. , 1995; Ziegenfuss and Singhapakdi, 1994) found that a clear majority do use the code of ethics in their work. It is seen primarily as an instrument for giving guidance in moral dilemmas (64 per cent) rather than a means to enhance the profession’s public perception (16 per cent). Research by Dittenhofer and colleagues offers an insightful longitudinal perspective nto changing moral beliefs of internal auditors in the light of the IIA Code of Ethics. In 1982 Dittenhofer and Klemm (1983) presented a random sample of IIA members with 20 vignettes, each describing morally contentious issues, and asked respondents to indicate their reaction, ranging from dismissal of the person to doing nothing because no ethical problem is perceived to exist. In 1994 Dittenhofer and Sennetti (1995) repeated the survey, again sa mpling IIA members. In many cases the authors found signi? cant changes, with IIA members having become more critical and supporting harsher action. So the proportion of respondents who claim they would dismiss an internal audit supervisor who engaged in insider dealing (situation 4) has risen from 50. 1 to 63. 0 per cent, with particularly large increases for trainees/journeymen (+70 per cent), in the category staff status, and insurance (+40 per cent) in the category employer’s activity . However, some cases – arguably less severe ones – have shown little change over the decade or even a decline. In any case, there were no signi? cant differences in terms of gender or age groups. Most astonishing, so Dittenhofer and Sennetti claim, was the fact that for each scenario almost the complete spectrum of attitudes was represented, which indicates that there is no consensus among internal auditors as to what is right or wrong. Codes of ethics are not sufficient to resolve moral dilemmas. For a start, violations of codes have persisted (Finn et al. , 1994; Loeb, 1971; Pearson, 1987). A distinction has to be made between acceptance of a code and mere adherence to it (Loeb, 1971), which may stem from a strong organisational climate or a fear of being penalised. Furthermore, codes in their universalised form, cannot cover all eventualities. Analysing Dittenhofer and [ 500 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Klemm’s (1983) research, Vinten (1996, p. 56) found a two-fold problem: for some scenarios – clearly morally contentious ones – it was unclear exactly which article of the IIA Code applied and also what response the Code required. Swanda (1990) and Vyakarnam et al. , (1996) found that accountants isplay a tendency to revert to technical knowledge when facing ambiguous moral situations. Hence Mintz (1995) argues that accountants need both technical and moral expertise as well as the intention and ability to act against self-interest if morality requires doing so. Vinten (1990, p. 10) sees three types of codes: 1 a regulatory code, such as the Ten Commandments. It establishes a complete overlap between behaviour and code, which is furnished with such a compe lling ethical imperative that further discussion is neither necessary nor asked for. It does, however, not recognise shades of grey . 2 an aspirational code, such as the wisdom literature in the Jewish Scriptures. It provides the standard a person should aspire to but recognises that full compliance may rarely be possible. Yet it provides little help in weighing up alternative courses of action. 3 an educational code: this holds rules and regulations to be unhelpful if not damaging and instead stresses the importance of the individual conscience in a professional situation. The unsatisfactory nature of codes of ethics, Vinten suggests, may stem from the predominance of the regulatory model. It emerges that de? ning ethics as â€Å"the rules of conduct recognised in the human life department of the practice of professional accountancy† (Maurice, 1996, p. 9) is too limited. Codes of ethics have to be reinforced with moral development of accountants. Thus researchers have studied the status quo of moral development in the profession (Finn et al. , 1994 of certi? ed public accountants, Ziegenfuss et al. , 1994, of internal auditors and management accountants). Some authors have then discussed possible improvements of moral development within Lawrence Kohlberg’s framework for cognitive moral development (Lovell, 1995, 1997; Sweeney and Roberts, 1997). Others have sought to clarify how far individual ethical theories and principles are applicable to accounting dilemmas, although the discussion has often been limited to utilitarianism and deontology (Maurice, 1996; Moizer, 1995). Only over the last few years have alternative ethical theories been applied to accounting (Mintz, 1995; Francis, 1990; Oakes and Hammond, 1995; Reiter, 1996, 1997). The aim of this article is to draw the discussion of these ethical theories and principles together into a comprehensive system, where the advantages and disadvantages of individual principles are highlighted. Following Hartman (1994) ethical theories shall be understood less as prescription for action than as tools for understanding complex situations. 1. Utilitarian ethics Teleological or consequentialist ethics judges the rightness or wrongness of an act by its consequences. The most elaborate consequentialist theory is that of utilitarianism, as propagated by Jeremy Bentham (1789/1962). In the de? nition of his disciple John Stuart Mill (1861/1962, p. 257): Utility, or the Greatest Happiness Principle holds that actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness. Utilitarianism is a strongly democratic theory as every individual is to be given as much consideration as anybody else is. It should be pointed out that Bentham saw this principle not as a watertight moral theory but as a tool for political decision making. Utilitarianism faces obvious practical problems in its moral arithmetic. Mill introduced a distinction between higher and lower pleasures, yet it is still far from clear how different pleasures of different intensities can be summed up, how a strong immediate desire compares with a life-long moderate one, etc. Agents may lack sufficient time to calculate all the consequences or may overestimate their own sufferings and underestimate somebody else’s happiness. This kind of criticism can partly be averted by applying the principle of utility not to single acts, act-utilitarianism, but to classes of acts, rule-utilitarianism. Under rule-utilitarianism an act is morally obligatory if it falls into a category of acts, which in their collectivity tend to produce more happiness than pain. It is no longer necessary to know all the implications of an action; one can rely on past evidence to get a fairly accurate account of an act’s potential consequences. Rule-utilitarianism is applied in a council recommendation by the Institute of Chartered Accountants of Scotland issued in 1971 (quoted in Moizer, 1995, p. 422), which: †¦ recommends that members †¦ hould not disclose past or intended civil wrongs, crimes †¦ or statutory offences unless they feel the damage to the public likely to arise from non-disclosure is of a very serious nature. [ 501 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Rule-utilitarianism, however, can be shown to collapse into act-utilitarianism, if one follows the rule â€Å"in situations of type x, do y or whatever else maximises utility† (Smart, 1967). Also, the difficulty or perhaps impossibility of a moral calculation has not been solved. Since utilitarianism is to consider all consequences of an action, this includes not only consequences for yet unborn generations but also side effects the agent has not brought about actively, and these may well overshadow intended consequences. Intuitively, one would hesitate to blame a moral agent on this basis. Utilitarianism in accounting Utilitarianism has two advantages over alternative ethical theories for application in business. It links self-interest with moral behaviour, and a company is per de? nition self-interested. Secondly, the calculation of bene? and harm is similar to pro? t and loss accounting and hence more likely to ? nd acceptance with business practitioners than rival ethical theories. By default, utilitarianism is the most in? uential ethical theory in the business context. Most economic and ? nance concepts are implicitly or explicitly built on the assumption that individuals are interested in maximising short-term self-interest. A resulting intellectual pa renthood of accounting theory and methods in utilitarianism becomes important in the debate over the neutrality of accounting information. Neutralists, like Solomons (1991), argue that it is not the task of accountancy to be an agent of change in society Accountants should merely convey . unbiased information, on which users can then base their decisions. Radical accountants, such as Tinker (1991), have questioned whether accounting information can actually be neutral. As accounting is embedded in social reality – it is neither inexplicably given nor a straight re? ection of social reality – and in social con? ict, its theory and methods inevitably favour one side of the con? ict over another. Thus Lovell (1997) ? ds it problematic that accounting concepts are often presented as neutral or even as morally correct, without pointing out their roots in utilitarian thought. There is evidence (Gray et al. , 1994; Lovell, 1997; Ponemon, 1992) that accounting and other means of organisational control compress moral reasoning within the lowest stages of Lawrence Kohlberg’s (1981) hierarchy of cognitive mora l development. Kohlberg sees moral development progressing from an instrumental use of other persons via the acceptance of a social order to abstract principles which, if necessary, over- ride human laws. Where accounting control is assumed to work because people do not want their underperformance to be detected, a stage one motivation exists. Linking acceptable performance to ? nancial bonuses assumes a stage two motivation. At stage three a person performs as required because she wants to win or maintain the respect of colleagues, a stage four motivation shows in a belief that the law, either respective state laws or the organisational â€Å"laws†, are to be obeyed for their own sake (Lovell, 1997, p. 155). On the other hand, inasmuch as it prevents illegal or immoral practices, accounting control does have a moral quality . . Deontological ethics Deontological ethics focuses on duty or moral obligation, deon being the Greek word for duty There are various deontological con. cepts, such as â€Å"Do unto others as thou wouldst have them do unto you†, but the most rigorous version was developed by Immanuel Kant (1785/1898). He sees a sharp difference between self-interes t and morality and proposes that an action only has moral value if it is performed from duty Kant proposes his . Categorical Imperative (1785/1898, p. 38). Act only on that maxim whereby thou canst at the same time will that it should become universal law. A different version of the Categorical Imperative reads (1785/1898, p. 47) . So act as to treat humanity, whether in thine own person or in that of any other, in every case as an end, never as means only . A maxim, a rational principle, which underlies an action, has to ful? l two criteria to become universally binding: ? rst it has to be shown that the maxim can be universalised without contradiction. Breaking promises if the disadvantages outweigh the bene? ts is not universalisable, because if it was nobody could rely on anybody telling the truth anymore. Secondly, one has to show that a rational agent ought to will the maxim, i. e. that it actually creates conditions which are conducive to human life. Some actions, however, are universalisable but nonetheless seem wrong: a religious fundamentalist may reason it necessary to treat opponents in horrendously brutal ways and accept that he would be treated in the very same fashion if he were in the opposing camp. Other cases are not universalisable but do not seem morally wrong; universal contraception would bring humanity to an end but to most people it does not seem wrong in individual cases. Furthermore duties, imposed by [ 502 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 several categorical imperatives, may clash; here the principle offers no further solution. On the other hand, Kantian morality links with popular conceptions of morality, e. g. that some actions simply are never permissible, whatever the gain to individuals or society . The link between morality and the will of the agent allows us to praise people for their intentions even if the results fall short of expectations. A deontological approach is also the most important basis for criminal law. Deontology in accounting A deontological perspective underlies much of the self-regulation in accountancy, see for instance the explicit requirement by the Auditing Practices Committee in the US on qualifying a company’s accounts on a going concern basis (Moizer, 1995, p. 424): The auditor should not refrain from qualifying his report if it is otherwise appropriate, merely on the grounds that it may lead to the appointment of a receiver or liquidator. rong, even if it prevented a major disaster; witness the protracted debate on the evaluation of whistleblowing (Vinten, 1994), where accountancy bodies for a long time held that concerned employees may raise their concern to superiors but must not under any circumstances report to outsiders without authorisation. A strong deontological emphasis has the disadvantage that compliance with rules is taken to be moral. â€Å"One feels as an accountant†, said a participant in a study by Vyakarnam et al. (1996, p. 159) that â€Å"there are so many rules and regulations that anything outside is acceptable. A consensus to work just above the required minimum can lead to a situation where the minimum becomes expected and pressure increases to drop standards further. 3. Virtue ethics In contrast to the universal emphasis on moral duty in deontology and on general happiness in utilitarianism, Aristotle emphasises the importance of a person’s character for morality He suggests that the highest . human good is happiness, not in a crude material sense, but in a comprehensive meaning which carries connotations of ? ourishing and well-being. This highest good is closely linked to the function of a human being, which is to obey reason, as this is the main characteristic to set humans apart from other living beings. As a good ? autist plays the ? ute well or a good knife cuts well, Aristotle argues, so a good human is good at applying reason. Acting according to good reason is the distinguishing feature of virtuous behaviour. Reason helps to avoid both excess and de? ciency; so the virtue of courage shows the healthy mean between cowardice and rashness. To acquire this kind of virtue, people need practical wisdom, which can only be acquired by experience and habituation. Aristotle (1985, trans. Irwin) de? nes that â€Å"the virtue of a human being will †¦ be the state that makes a human being good and makes him perform his function well† (1106a20-24). Virtue ethics distinguishes between internal and external rewards, a distinction utilitarianism cannot make. Internal goods emerge from speci? c practices. They can only be experienced after a long engagement in the practice and their achievement bene? ts the whole of the community External goods are . not uniquely related to any practice; they are an individual’s property and are objects of competition. Thus, when Turner revolutionised the painting of sky and clouds, he created an internal good, irrespective of This clear, deontological view is necessitated by the public role of the accountancy profession which requires it to place above any other the public interest in being informed of the auditors doubts about the ability of the company to continue trading. There may be individual cases where an auditor, after considering the consequences of a quali? cation, would want to give the company a clean account; the more since a quali? cation is only a weak indication of business failure. The case of BCCI, Moizer (1995, p. 429) argues, has shown the danger in taking such an act-utilitarian approach. BCCI’s auditors Price Waterhouse considered qualifying the accounts in April 1990 but reasoned that auditors â€Å"owe a duty to shareholders to consider very carefully the possible impact of their report† because a quali? ed report would have more dramatic consequences for a bank than for an industrial concern. BCCI’s accounts were not quali? ed, and the bank was able to trade for another 14 months before it ? nally collapsed in July 1991. Moizer (1995, p. 30) concludes that the profession’s Code, which is based on either deontological or rule-utilitarian approaches, must be followed without regard to the particular situation; auditors ought not to consider the consequences of their actions, â€Å"since they have already been evaluated for the profession as a whole†. Deontological ethics is uncompromising by de? nition, but the complete disregard for circumstances can lead to morally dubious requirements. Few would follow the Kantian notion that telling a lie should always be [ 503 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 he external goods, such as fame and income, he attained too (MacIntyre, 1985, p. 190f. ). Virtues and accounting Virtue ethics considers both intention and outcome, where duty-based ethics and utilitarianism only see one; it also links morality with self-interest. Principle-based ethics rarely ever gives unambiguous advice; it faces counter-examples, sometimes its conclusion runs counter to moral intuition. Virtue ethics, on the other hand, recognises that there are no easy answers and stresses the importance of practical wisdom in dealing with a moral dilemma. Mintz (1995, p. 259) argues that: virtues enable accounting professionals to resolve con? icting duties and loyalties in a morally appropriate way because they provide the inner strength of character to withstand pressures that might otherwise overwhelm and negatively in? uence professional judgment in a relationship of trust. He sees two virtues as having particular importance for the accounting profession, integrity, which enables the auditor to maintain objectivity under competitive pressure and trustworthiness, which ensures public con? ence in a professional service. The notion of virtuous behaviour in accounting is again linked to the discussion of the neutrality of accounting information. The neutralist perspective (Solomons, 1991) sees a clear distinction between the accountant as accountant and as citizen, and only in the latter capacity can the person legitimately express concern over social issues. Tinker (1991, p. 305), however, sees a social world where roles are inextri cably intertwined and con? icting, and where the individual needs to develop a social selfconsciousness for transcending con? cts. The same accounting individual often appears on several sides in the same dispute, and without self-awareness about her role interdependencies, may ultimately contribute to her own repression and exploitation! wisdom, which differs from the routine application of rules, such as those by the professional bodies. Furthermore, the use of computer-aided decision models does actually remove the possibility of developing virtuous behaviour. The main drawback of virtue ethics lies in its relativism (Hartman, 1994). Aristotle’s de? nition of virtue as a mean between two extremes makes sense to all communities, but only in a formal way The communities decide . what the two extremes are, and by this what the mean is. Hence, there is no neutral objective standpoint from which a good community can be distinguished from bad ones. Most humans belong to a number of communities, the community of their employer, their family, a sports club. There can be diverging de? nitions of community, which lead to diverging conceptions of the required virtues. A management accountant may take her employer to be her community and rate loyalty to it higher than loyalty to the general public. There are also practical problems with virtue ethics. Stressing the importance of character and practical wisdom does not already give concrete advice. The focus on character also neglects power distribution in organisations; it may actually disguise power structures and prevent change. The rich language of virtue ethics also lends itself for PR exercises. 4. Ethics of care The ethics of care has been developed as a feminist critique of the traditional moral philosophy on the basis of rights and rules. Traditional ethics is grounded in a view of others as potentially dangerous; thus rights become an important means to underscore claims against others and rules are needed to settle con? ict. The moral responsibility arising from both rights and rules is universal; it binds all moral agents equally (cf. the principle of utilitarianism or Kant’s Categorical Imperative) but makes the individual person replaceable without any loss to the ethical principle. Feminist authors have contended that the ethics of rights is essentially a male perspective and re? cts male dominance in western society and thought. Gilligan (1982) argues that female morality does not centre on abstract principles but contextualises moral responses by drawing on personal experiences. It focuses on adequate responses to the needs and concerns of close individuals. Feminist philosophers see the self as being determined by its relationship with others Francis (1990) sees three main obstacles for more virtuous a ccounting. First, the relationship between internal and external rewards is slanted heavily towards the latter. The virtue integrity may be compromised by the bene? s of retaining a client. Secondly, the organisation of accounting into a small number of large private companies may hamper the development of virtuous professional norms. Under the prevailing competitive pressure the profession has demonstrated a lack of solidarity which has manifested itself particularly in auditor switching. Thirdly, virtues require the application of practical [ 504 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 (Noddings, 1984). Instead of bargaining between rational agents and rule-based settlement of con? ct, an ethics of care focuses on respect for others; maintaining the relationship is valued higher than scoring a victory or exercising one’s right. Ethics of care and accounting An ethics of care has been applied both directly to the acc ounting profession and in the concept of a caring organisation. Burton and Dunn (1996, p. 139) suggest that a company could be said to care if â€Å"it exhibits caring behaviour consistent with ? rm policy†. A company is here seen as a secondary caring agent, dependent on the primary caring actions of its organisational members. Liedtka (1996) ? ds that much of the present rhetoric about caring for customers or employees is just â€Å"care-talk† but suggests a caring organisation can be built. Apart from having caring employees, organisational support is crucial, because the organisation largely shapes the person’s role within it and must also provide the resources for caring. Employees would be seen as central, because they are the people who deal directly with customers and thus ultimately determine the success or failure of the business. Reiter (1996) suggests that caring is a valuable trait for employees, especially in the service sector. A caring ? rm could enjoy a competitive advantage in capability-driven markets, because it engenders trust and reduces transaction costs. Reiter (1997) claims that an ethics of care can foster a better understanding of the underlying principles of the accounting profession, such as auditor independence. This independence is to be achieved by a number of detailed rules which determine the relationship between auditor and client, yet true mental separation from the client would require the auditor to work in a social vacuum, and the rule-based approach can be seen as arbitrary The contextual perspective . f the ethics of care, Reiter suggests, provides the alternative metaphor of interdependence. This allows de? ning an appropriate balance of interests, on which users of accounting information could rely more than on the appearance of independence. Such thinking in? uenced the framework approach by the ICAEW (Maurice, 1996, p. 43). In accounting education, an ethics of care provides an important balance to rightsbased approaches. Reiter (1996, p. 48) discusses training material compiled by the American Accounting Association and Arthur Andersen and ? ds a â€Å"tendency of the AAA approach to frame con? icts as moral dilemmas where the choice is between resignation and hopeless compromise of integrity†. A win-win-situation, and above all a positive learning effect for accounting students, may be more likely to come from a care perspective, which â€Å"focusses on understanding others’ situations and points of view and determining what can be done to maintain appropriate relationships between the self and others† (1996, p. 48). An ethics of care can also impact on accounting research (Oakes and Hammond, 1995), e. g. y challenging the possibility of a disinterested neutral scholar and thus asking how the researcher’s experiences and perspective in? uence the choice of research question. The interconnectedness of accountant and society ra ises the question of how current accounting practice affects the lives of people, especially the economically disenfranchised. This in turn challenges the assumptions regarding economic behaviour. The contextual approach of an ethics of care introduces a relativist element. This is not merely a practical problem for the accounting profession, in that accounting information may become less comprehensible to outside users. It indicates a deeper philosophical ? aw in the application of an ethics of care to economic life. Burton and Dunn (1996, p. 142) considered the dilemma of a company wanting to dispose of lead acid batteries. Showing care for those that are close – its local community – the ? rm decides to recycle the batteries rather than dumping them. The dangers involved in handling the batteries suggest they are better not handled by workers in the US, again the company displays care for close stakeholders. But would recycling in Taiwan be a moral alternative? Burton and Dunn attempt to rescue the model by introducing â€Å"A hybrid approach, ecommending that special attention be given to the least advantaged members of the moral community†, e. g. that the ? rm applies the same employee protection measures in Taiwan as it would in the US, even though this is not mandatory However, exempting the least . advantaged stakeholder shifts the burden onto the second least advantaged, until they turn into the least advantaged and get exempted, etc. The relativist problem leads to a further paradox: if others are all important in the de? nition of the self, then the self does not exist independently of these others. Wicks et al. , (1994, p. 483) de? ne a company as â€Å"constituted by the network of relationships which it is involved in†, yet as Burton and Dunn (1996) observed, this is close to the view of transaction cost economics. [ 505 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 5. Compound models of ethics So far ethical theories have been considered in isolation from each other. Unsurprisingly in view of the complex nature of moral issues, none offers a completely satisfactory solution to moral problems in accounting. However, an unsystematic application of ethical principles carries the danger of eclecticism, of a pick-and-mix ethics, where an agent could select the ethical approach most suitable to furthering his own aims. A more secure theoretical foundation can be found in compound models. Brady (1985) suggested a â€Å"Janus-headed† model of ethics, further developed in Brady and Dunn (1995), which combines deontological and utilitarian requirements and proposes that an action should only be carried out if it violates neither. Kantian deontology and utilitarianism should be seen as complementing each other; Moizer (1995) found them to be the two dominant ethical theories in accounting rule making. A particular advantage of this compound model lies in its capability to capture both the universality of a situation, in the universalisability of Kantian deontology, and the particularity, via the utilitarian principle, for which, in order to calculate the greatest good of the greatest number, one must know the particulars of the situation (Brady nd Dunn, 1995, p. 394). Cavanagh et al. (1981) suggest a different version of a compound model, where an act would be unethical if it violated any of the following principles: (a) to optimise utility for all stakeholders involved; (b) to respect the rights of the individuals concerned; and (c) to be consistent with norms of justice. Later work by the three authors (1995) enlarged this model by asking (d) whether the act arises from an impulse to care, to a utility-right sjustice-care model. The decision-maker should also take account of clashes between principles, as well as of overwhelming or incapacitating factors, which would â€Å"justify overriding one of the ethical criteria† (1981, p. 370). Cavanagh et al. (1995, p. 399) argue that the advantage of their model lies in its practicality; it does not require business decisionmakers to handle abstract ethical principles but translates them into familiar norms, which then can be applied to concrete situations. Both models have had considerable in? uence in the business ethics debate; they have been applied in case studies and business ethics textbooks. The utility-rights-justice model was even chosen by Arthur Andersen for its business ethics programme. The two teams of authors have spent a great deal of energy arguing the practical applicability or capturing distinction of their respective models. However, the main problem lies in the legitimation of selecting components. The very existence of competing models and the enlargement of one (the authors also considered the inclusion of a ? fth element of virtue) raises doubt whether any universally acceptable composition of a compound model can be achieved at all. Cavanagh et al. 1981) made important concessions when they allowed for mitigating circumstances for decision-makers who are not fully in control of the situation. Furthermore, decision-makers, who have â€Å"strong and reasonable doubts about the legitimacy of an ethical criterion, can legitimately be excused from adhering to that criterion† (1981, p. 371). None of the two teams offers advice on how to resolve clashes between principles. Cavanagh et al. , (1981, p. 370) note that there are â€Å"no well-de? ned rules† for such clashes, they â€Å"can be resolved only by making a considered judgment concerning which of the con? cting criteria should be accorded the most weight in the given situation. † While the necessity of making such caveats is perfectly understood, nonetheless, a certain amount of arbitrariness may result in the application of compound models. On the other hand, both models secure a reasonably complete â€Å"coverage of the ethical terrain in business decision-making† (Brady and Dunn, 1995, p. 386). Eclecticism in the selection of compound models still guarantees a comprehensive range of ethical principles, which would not be the case for eclecticism in the selection of individual ethical principles. It should also be noted that the utility-rights-justice-care model allows for only one criterion to be set aside, having â€Å"reasonable doubts† about more than one would not longer qualify as legitimate. 6. Conclusion The discussion set out from a realisation that Codes of Ethics in accounting are an important but in the end insufficient device for addressing moral con? ict, thus stressing the need for moral development of the person. Individual ethical theories and principles have been discussed of which none emerges as an all-round favourite for giving advice in moral dilemmas. Yet between the Scylla of offering no advice at all and the Charybdis of eclecticism in the selection of ethical principles, a safe course can be steered under the guidance of compound models. These are composed of a number of competing principles and the conciliation of these in the [ 506 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 person of the decision-maker assures a moral quality to the decision. In contrast to a trialand-error approach, the decision-maker would at least have a reliable starting point for the search for ethical guidance. References Aristotle (1985), Nicomachean Ethics, translated by Terence Irwin, Hackett Publishing, Indianapolis, IN. Bentham, J. (1789/1962), â€Å"Introduction to the principles of morals and legislation†, in Warnock, M. (Ed. ) Utilitarianism, Fontana, London. Brady, F. N. (1985), â€Å"A Janus-headed model of ethical theory: Looking two ways at business/society issues†, Academy of Management Review, Vol. 10 No. 3, pp. 568-76. Brady, F. N. and Dunn, C. P. (1995), â€Å"Business metaethics: an analysis of two theories†, Business Ethics Quarterly, Vol. 5 No. 3, pp. 385-98. Burton, B. K. and Dunn, C. P. (1996), â€Å"Feminist ethics as moral grounding for stakeholder theory†, Business Ethics Quarterly, Vol. 6 No. 2, pp. 133-47 Cavanagh, G. F. , Moberg, D. J. and Velasquez, M. (1981), â€Å"The ethics of organizational politics†, Academy of Management Review, Vol. 6, pp. 363-74. Cavanagh, G. F. , Moberg, D. J. and Velasquez, M. (1995), â€Å"Making business ethics practical†, Business Ethics Quarterly, Vol. 5, pp. 399-418. Dittenhofer, M. and Klemm, R. J. (1983), Ethics and the Internal Auditor, Institute of Internal Auditors, Altamonte Springs, FL. Dittenhofer, M. nd Sennetti, J. (1995), â€Å"Ethics and the internal auditor, phase II. A comparison of the 1983 and 1994 surveys†, Managerial Auditing Journal, Vol. 10 No. 4, pp. 35-43. Finn, D. W. , Munter, P. , McCaslin, T. E. (1994), â€Å"Ethical perceptions of CPAs†, Managerial Auditing Journal, Vol. 9 No. 1, pp. 23-28. Francis, J. R. (1990), â€Å"After virtue? Accounting as a moral and discursive practice†, Accounting, Auditing Accountability Journal, Vol. 3 No. 3, pp. 5-17. Gilligan, C. (1982), In a Different Voice, Harvard University Press, Cambridge, MA. Gray, R. , Bebbington, J. and McPhail, K. 1994), â€Å"Teaching ethics in accounting and the ethics of accounting teaching†, Accounting Education, Vol. 3 No. 1, pp. 51-75. Gunz, S. and McCutcheon, J. (1991), â€Å"Some unresolved ethical issues in auditing†, Journal of Business Ethics, Vol. 10, pp. 777-85. Hartman, E. (1994), â€Å"Virtues and rules: a response to Robert C. Solomon†, in Donaldson, T. and Freeman, R. E. (Eds), Business as a Humanity, Oxford University Press, New York, NY. The Institute of Chartered Accountants of Scotland (1997), Professional Conduct for Members of the Institute of Chartered Accountants of Scotland, ICAS, revised September 1997. Kant, I. (1785/1898), â€Å"Fundamental principles of the metaphysics of morals†, translated by Abbott, T. K. in Kant’s Critiques of Practical Reason and Other Works on the Theory of Ethics, Longmans, Green and Co. , London (5th ed). Kohlberg, L. (1981), Essays on Moral Development, Vol. I, The Philosophy of Moral Development: Moral Stages and the Idea of Justice, Harper and Row, San Francisco, CA. Liedtka, J. M. (1996), â€Å"Feminist morality and competitive reality: a role for an ethic of care? †, Business Ethics Quarterly, Vol. 6 No. 2, pp. 179-200. Loeb, S. E. (1971), â€Å"A survey of ethical behaviour in the accounting profession†, Journal of Accounting Research, Vol. 9 No. 2, pp. 287-306. Lovell, A. (1995), â€Å"Moral reasoning and moral atmosphere in the domain of accountin†, Accounting, Auditing Accountability Journal, Vol. 8 No. 3, pp. 60-80 Lovell, A. (1997), â€Å"Some thoughts on Kohlberg’s hierarchy of moral reasoning and its relevance for accounting theories†, Accounting Education, Vol. 6 No. 2, pp. 147-62. MacIntyre, A. (1985), After Virtue, 2nd ed. , Duckworth, London. Maurice, J. 1996), Accounting Ethics, Pitman, London. Mill, J. S. (1861/1962), Utilitarianism, Warnock, M. (Ed. ), Fontana, London. Mintz, S. M. (1995), â€Å"Virtue ethics and accounting education†, Issues in Accounting Education, Vol. 10 No. 2, pp. 247-67. Moizer, P. (1995), â€Å"An ethical approach to the choices faced by auditors†, Critical Perspectives on Accounting, Vol. 6 No. 5, pp. 415-31. Noddings , N. (1984), Caring: A Feminine Approach to Ethics and Moral Education, University of California Press, Berkeley, CA. Oakes, L. S. and Hammond, T. A. 1995), â€Å"Biting the epistemological hand: feminist perspectives on science and their implications for accounting research†, Critical Perspectives on Accounting, Vol. 6 No. 1, pp. 49-75. Pearson, M. A. (1987), â€Å"Auditor independence de? ciencies and alleged audit failures†, Journal of Business Ethics, Vol. 6, pp. 281-7. Ponemon, L. A. (1992), â€Å"Ethical reasoning and selection-socialisation in accounting†, Accounting, Organizations and Society, Vol. 17 No. 3/4, pp. 239-58. Reiter, S. (1996), â€Å"The Kohlberg-Gilligan controversy: lessons for accounting ethics education†, Critical Perspectives on Accounting, Vol. Nos. 1/2, pp. 33-54. Reiter, S. (1997), â€Å"The ethics of care and new paradigms for accounting practice†, Accounting, Auditing Accountability Journal, Vol. 10 No. 3, pp. 299-32 4. Siegel, P. H. ,O’Shaughnessy, J. and Rigsby, J. T. (1995), â€Å"A reexamination of the internal auditors’ code of ethics†, Journal of Business Ethics, Vol. 14, pp. 949-57. [ 507 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Smart, J. J. C. (1967), â€Å"Extreme and restricted utilitarianism,† in Foot, P. (Ed), Theories of Ethics, Oxford University Press, Oxford. Solomons, D. (1991), â€Å"Accounting and social change: A neutralist view†, Accounting, Organizations and Society, Vol. 16 No. 3, pp. 287-95. Swanda, J. R. (1990),â€Å"Goodwill, going concern, stocks and ? ows: a prescription for moral analysis†, Journal of Business Ethics, Vol. 9 No. 9, pp. 751-9. Sweeney, J. T. and Roberts, R. W. (1997), â€Å"Cognitive moral development and auditor independence†, Accounting, Organizations and Society, Vol. 22 Nos. 3/4, pp. 337-52. Tinker, T. (1991), â€Å"The accountant as partisan†, Accounting, Organizations and Society, Vol. 16 No. 3, pp. 297-310. Tronto, J. 1993), Moral Boundaries: A Political Argument for an Ethic of Care, Routledge, New York, NY. Vinten, G. (1990), â€Å"Business ethics: busybody or corporate conscience? †, Managerial Auditing Journal, Vol. 5 No. 2, pp. 4-11. Vinten, G. (1994) (Ed. ), Whistleblowing: Subversion or Corporate Citizenship, Paul Chapman, London. Vinten, G. (1996), Internal Aud it Research: The First Half Century, The Association of Chartered Certi? ed Accountants, London. Vyakarnam, S. , Srikanthan, S. , Fitzsimons, S. (1996), â€Å"Can accountants distinguish their assets from their morals? †, Business Ethics. A European Review, Vol. 5 No. 6, pp. 156-63. Wicks, A. C. , Gilbert, D. R. , Freeman, R. E. (1994), â€Å"A feminist reinterpretation of the stakeholder concept†, Business Ethics Quarterly, Vol. 4, pp. 475-97. Ziegenfuss, D. E. and Singhapakdi, A. (1994), â€Å"Professional values and the ethical perceptions of internal auditors†, Managerial Auditing Journal, Vol. 9 No. 1, pp. 34-44. Ziegenfuss, D. E. , Singhapakdi, A. and Martinson, O. B. (1994), â€Å"Do internal auditors and management accountants have different ethical philosophies? †, Managerial Auditing Journal, Vol. 9 No. 1, pp. 4-11. [ 508 ] How to cite Ethical Theory, Essay examples