Thesis (Ed.D.)--University of Delaware, 2007. / Principal faculty advisor: Robert Hampel, School of Education. Includes bibliographical references.

We live in an age of public accountability. For university-based business schools, housed within institutions with responsibilities for fostering public wellbeing, public accountability represents major challenges. The specific challenge of this dissertation is interpreting that accountability in moral, as opposed to legal or bureaucratic terms. Much of the academic attention to public accountability has focused on the legal aspects of compliance and regulation. The systemic nature of the educative-formative problem of moral accountability argued herein is especially evident inside postgraduate management education. I argue that nascent ideas of moral accountability foreground a systemic and inescapable challenge to the legitimacy of the now ubiquitous Masters of Business Administration (MBA) within university based management education. Illustrating the formative-educative problem via a case study at an Australian university and drawing on a critical review of the management studies literature I argue that current approaches to meeting those public responsibilities are at risk of being marginal at best. This is a view increasingly recognised by those within the management studies field already committed to redressing amoral management theory and practice. Efforts to professionalise management by bringing management studies inside universities have long been abandoned in favour of following market logic - a predominantly financially driven logic that is formatively amoral - thus exposing universities' moral legitimacy to rising public skepticism, if not acute and justifiable concern. Beyond the professionalisation efforts and the compliance mentality of corporate governance and against the commonplace smorgasbord approach to business ethics (foreclosing engagement with larger and relevant political, ethical and philosophical dimensions) I argue for cultivating a specific capability for management graduates - one area that will yield considerable philosophical scope and pedagogical options while meeting the university's public responsibility. I make a case for cultivating reflective judgment on matters of moral accountability {and specifically at the individual level} as a defining capability in management studies - a capability that is worthy of public trust in universities. To that end I argue for a Kantian approach to cultivating reflective moral accountability. The scope of this approach is global, the mode is action-guiding principles under public scrutiny, where reverence for individual human dignity is at its base: a civic or enlightened accountability, oriented to earning and warranting public trust, by individuals and through institutions. Kantian hope in a cosmopolitan ethical commonwealth sustains practical-idealist commitment to cultivating this capability. This Kantian approach is shaped by Kant's grossly under-recognised moral anthropology: a composite of a modest metaphysical framework of justice intersecting with his almost completely ignored philosophy of experience / anthropology. The pedagogical approach developed here is based on Kant's moral anthropology and notion of maturity. It is oriented to deeply experiential organic learning as university-based preparation for reflective moral judgment in pressured, complex situations of uncertainty. The aim here is fostering ideas on approaching what is problematic not to develop a comprehensive theory of moral accountability in the MBA. Taken together this Kantian response sees paideia as central to the public role of university education, and as such represents a radical challenge to seemingly unassailable assumptions of authority in management theory and practice. I follow a phronesis approach in this research, a perspective on knowledge that views the social sciences as categorically different from the natural sciences, calling less for universal laws and more for knowledge drawing on wisdom and moral judgment derived through extensive experience. Flyvbjerg's phronetic approach to the social sciences guides the case study, influences the selection of perspectives in both the literature review and the Kantian considerations. I approach this educative-formative problem out of liberal-humanist, social-contract traditions.

Cette thèse a pour objet d'identifier la manière dont les pratiques de la vie quotidienne sont retraduites en termes comptables et révèlent l'influence de l'ethnicité sur les pratiques de reddition de comptes.<br /><br />La comptabilité est appréhendée comme un système discursif dans lequel les individus parlent d'eux-mêmes en termes d'actif-passif, débit-crédit, résultat, valeur... La thèse tente de comprendre comment des paroisses ethniquement marquées s'approprient la spiritualité comptable de leur congrégation pour rendre des comptes à Dieu.<br /><br />Afin de répondre à ce questionnement, une étude ethnométhodologique de l'Armée du Salut est menée en France, en Suisse, au Royaume Uni et en Suède à travers l'observation de communautés composées de Blancs Français, d'Haïtiens, de Congolais (Brazzaville et Kinshasa), de Suisses-Allemands, de WASPS, de Zimbabwéens et de Vikings.<br /><br />Cette étude révèle trois styles d'accountability révélant des influences différenciées de l'ethnicité : un engagement total, un engagement partiel et un engagement nul. En outre, l'accountability apparaît comme un système d'approximations des attentes d'une Partie Prenante Supérieure et de subrogations de celle-ci par les managers, les différents stakeholders et les individus dans leurs pratiques quotidiennes.

<p>Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) </p><p>Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development. Besides this the paper aims to analyse how general acceptance can be achieved and how present practice look like. </p><p>Delimitations: The study regarding current practice is limited to the companies that have won the Swedish trial to the European Sustainability Reporting Awards (ESRA) competition for best sustainability report and best newcomer for 2001 and 2002. This is done to bring forward the predecessors within sustainability reporting. Method: The study is qualitative and built on secondary data. A selection of information from scientist, laws and practitioners have been used to enlighten the historical development that leads to accounting for sustainability. </p><p>Result: The acceptance regarding environmental reporting is a consequence of the attention it has received from nations, authorities and the public in general. When it comes to social reporting it hasn’t come to be as accepted amongst companies. Access to general guidelines that can be used by all companies is important for satisfying stakeholder’s information need. If organisations continue to bring forward role models, in time the sustainability report will be able to give useful information and be a compliment to financial reporting. The sustainability report should be seen as a communication tool that can be used to inform and legitimize the companies operations. This information is needed to be able to evaluate the company’s future position and sustainable development.</p>

<p>This thesis aim to describe and analyze different organisations’ work with reducing child labour. In order to understand the complex matter of child labour, a case study concerning children’s situation within the mining industry in Peru has been made. The first part of the thesis has been designed to be an introduction to the matter, with a description of the mining industry in Peru and the situation of child labour. The two following parts are more analytic in character. The second and third part discusses how the Millennium Development Goals (MDGs) can be used as an instrument of reducing child labour. Further, top down and bottom up-theories will be discussed as different approaches and working methods for organisations.</p><p>In addition to find the answers to our questions, interviews have been conducted with employees of the organisations (ILO, UNICEF and Save the Children), articles and literature have been analyzed and finally Internet have contributed with information about child labour, Peru, the organisations, theories and the MDGs.</p><p>This study claims that child labour is a complex matter and one possible solution to reduce it can be through promoting education. This can only be viable if organisations work together with governments, using a combination of top down and bottom up approaches.</p>

The history of religions in the faculty of arts is descendent from the faculty of theology. The department of history of religion inUppsalagot its first chair in 1948, and the department ceased to exist at 1994 when it devolved to the Faculty of Theology. The archive was incorporated within the archive of the faculty of theology, and contained protocols, directories, essays, and agent arranged remains. About half of the archive consisted of documents which required in-depth assessment. This was where the obvious problems emerged when organizing the records –raising questions about fruitful approach and implications of archival appraisal. The discussion led to insights about the power of archivist in the process, and the crucial meaning of underlying thoughts that govern what information will be available in the archive. The analysis is focusing on what to preserve rather then what to discard, leading to conclusions that advocate awareness of the implications of the process. Documentation of underlying thoughts and consciously made choices facilitates a fruitful process of appraisal.

Thesis (M.Ed.)--North-West University, Potchefstroom Campus, 2006.

The purpose of this study is to understand the lived experience of students taking a high stakes test. The phenomenological method developed by Howard Pollio (Pollio, Graves, and Arfken, 2005, Thomas and Pollio, 2002, Pollio, Henley, and Thompson, 1997) at the University of Tennessee was utilized to explore the perceptions of the experience of fourth and fifth grade students who took the Tennessee Comprehensive Assessment Program (TCAP) Achievement Test, an end of the year criterion-referenced, standardized achievement test given to students in Tennessee. Nine students from two schools in East Tennessee were interviewed about their experience of taking the test. Based on the student’s own words, a Ground and three themes were identified: (Ground) the test as different from other tests; It just felt like another test, but like more important/ weird; (Theme 1) reactions to the actual test: It was kind of hard and kind of easy; (Theme 2) strategies that help you on the test: Yeah, you have to really try hard; and (Theme 3): The purpose of the test: It decides, well, I don’t know, but it seems….. This study shows that asking children about their experience can enlighten our understanding of standardized testing practices that impact test scores schools rely on so heavily to prove their efficacy as an institution. If we are to support our teachers and our schools in this era of high stakes, we should acknowledge the voices of our students who are taking them, and adjust our policy and practices accordingly. Considerations for practice and recommendations are also included.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development. Besides this the paper aims to analyse how general acceptance can be achieved and how present practice look like. Delimitations: The study regarding current practice is limited to the companies that have won the Swedish trial to the European Sustainability Reporting Awards (ESRA) competition for best sustainability report and best newcomer for 2001 and 2002. This is done to bring forward the predecessors within sustainability reporting. Method: The study is qualitative and built on secondary data. A selection of information from scientist, laws and practitioners have been used to enlighten the historical development that leads to accounting for sustainability. Result: The acceptance regarding environmental reporting is a consequence of the attention it has received from nations, authorities and the public in general. When it comes to social reporting it hasn’t come to be as accepted amongst companies. Access to general guidelines that can be used by all companies is important for satisfying stakeholder’s information need. If organisations continue to bring forward role models, in time the sustainability report will be able to give useful information and be a compliment to financial reporting. The sustainability report should be seen as a communication tool that can be used to inform and legitimize the companies operations. This information is needed to be able to evaluate the company’s future position and sustainable development.

<p>The study focused on financial reporting in the public sector with the view to understanding the impact of the present financial management system in South Africa is adding value to the measurable outcomes-based objective process as required by the Public Finance Management Act (PFMA). The study determines the role of the Medium-Term Expenditure Framework (MTEF) in financial reporting, in relation to the business plan (strategy) and measurable outcomes and results of the Department of Community Safety. The primary objective of this study was to perform an assessment of financial reporting and its effectiveness in terms of the PFMA as the legislative framework and the MTEF as a financial management tool. The secondary objectives were to: (1) to provide a theoretical perspective of public financial management and reporting in government / (2) to provide an&nbsp / verview of policies, legislation and strategies / (3) to record and develop a case study of financial reporting in the Western Cape Provincial Government within the Department of Community Safety (WCPG) / (4) to present the research findings on financial management, and (5), to apply the theoretical framework to the case study in order to develop findings.</p>