27 research outputs found

    Reflections on the Liberal University: Truth, citizenship and the role of the academic

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    The starting point for this paper is the fact that the organisation and practice of higher education, and our ideas about it, are informed by conflicting ideals. I explore some of this conflict by looking in detail at what I call the liberal model of the university, and at two competitors to it that have gained increasing influence in recent years: the economic and ideological models. I examine the main criticisms of the liberal university, and what I believe to be its strengths in comparison with these other two models

    The Development of a Measure of Auditors’ Virtue

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    Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre, 1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue is promoted throughout the audit community. Copyright Springer 2007accounting ethics, virtue ethics, auditors’ virtue scale,
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