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Intresseavvägningar för planprojekt - inom Stockholms innerstad / Balancing of interests for planning projects - within Stockholm's inner cityWennström, Joel January 2020 (has links)
I denna uppsats studeras hur avvägningarna mellan allmänna och enskilda intressen hanteras avde dömande organen och hur de olika sakägarna resonerar utifrån de olika intressena. Arbetet har genomförts som en fallstudie där fyra olika byggprojekt studerats. Gemensamt för alla är att de ligger i Stockholms innerstad och har mött motstånd i form av överklaganden. Det finns lite olika definitioner för vad allmänintresset är, somliga menar att allmänintresset är ensammanslagning av flera enskilda intressen medan andra definierar att det bestäms av folkets valda representanter. Det ideologiska tillvägagångsättet som diskuteras är utilitarism, enhetligt, rättighetsbaserad ochdialogbaserad. För att tolka domstolarna domslut används fjäder- och balansvågsmodellen där fjädervågsmodellen symboliserar gränsen för vad man som sakägare är skyldig att tåla. Balansvågsmodellen symboliserar det beslut som tas baserat på de sammanvägda för- och nackdelarna. Det första fallet är kvarteret Plankan 24 där Svenska Bostäder vill bygga nya bostäder i den oexploaterade innergården, planen har mötts av kritik från de boende som menar att luftkvaliteten, bullernivåerna, ljusinsläpp, rekreationsytor, barnens miljö och kulturmiljön avsevärt kommer att försämras. Mark och miljööverdomstolen anser att de skäl som de klagande åberopat inte är tillräckliga för att planen inte ska genomföras. Fall nummer två handlar om Orgelpipan 6, en hotellbyggnadskomplex och en av citybanans uppgångar mittemot centralstationen. De klagande menar bland annat att ett nytt hotell kommer att skapa obalans på en redan obalanserad marknad, att ljusförutsättningarna kommer att försämras och att byggnaden kommer att för skada Stockholm. Länsstyrelsen anser inte att deklagomål som kommit in är tillräckliga för att planen inte ska vinna laga kraft. Det tredje fallet handlar om Mårtensdal 6, ett kontorskomplex som ska bli 125 meter högt. De klagande är befintliga hyresgäster som anser att deras verksamhet inte ska behöva flytta och Fortum Värme AB som anser att höjden på byggnaden riskerar att inskränka deras verksamhet pga. att den är högre än deras egen skorsten. Mark- och miljööverdomstolen beslutar att Fortums överklagande bör accepteras och upphäver därför planen pga. av allmänintresset. Det sista fallet är byggandet av Nobel Center på Blasieholmen bakom Nationalmuseum. De klagande är gemensamt emot planen då det kommer påverka riksintresset och kulturmiljön. I Mark- och miljödomstolens domslut går man på de klagandes linje och upphäver planen för att planen innebär påtaglig skada på kulturmiljön och riksintresset. Den ideologi som tycktes vara den som tillämpades mest var en blandning mellan utilitarismenoch enhetliga. Den rättighetsbaserad ideologin användes inte alls och den dialogbaserade är något som används tidigare i planprocessen. Något entydigt samband i domstolarnasbedömningar har dock inte kunnat konstaterats, det kan bero på att varje fall är unikt och har dess egna förutsättningar. Kommunen och övriga sakägare resonerar på olika sätt när det kommer till avvägningar mellan allmänna och enskilda intressen. Generellt gör kommunen avvägningar genom ett utilitaristiskt och enhetligt tillvägagångsätt medan sakägarna använder olika tillvägagångssätt beroende påom de representerar ett företag, en förening eller är en privatperson. / This paper examines how the balances between public and private interests are handled by the appeals court and how the different stakeholder’s reason based on the different interests. The work has been carried out as a case study in which four different construction projects were studied. Common to all is that they are in Stockholm's inner city and have met with resistance in the form of appeals. There are slightly different definitions for what the public interest is,some believe that the public interest is a combination of several individual interests, while others define that it is decided by the elected representatives of the people. The ideological approach under discussion is utilitarianism, unitary, rights-based and dialogical. To interpret the court's verdict, the dynanometer and beam scale model is used wherethe dynamometer model symbolizes the boundary of what you as a stakeholder are obliged toendure. The beam scale model symbolizes the decision that is made based on the weighted pros and cons. The first case is Kv. Plankan 24, where Svenska Bostäder wants to build new housing in the undeveloped courtyard, the plan has been met by criticism from the residents who believe that the air quality, noise levels, day light, recreation areas, children's environment and the cultural environment will deteriorate significantly. The Land and environmental court consider that the reasons cited by the complainants are not sufficient for the plan not to be implemented. Case number two is about Kv. Orgelpipan 6, a hotel building complex and one of the new entrances for the new commuter track, Citybanan. The complainants believe, among otherthings, that a new hotel will create imbalance in an already unbalanced market, that the lighting conditions will deteriorate and that the building will harm the character of Stockholm. The County Administrative Board does not consider that the complaints received are sufficient for the plan not to get implemented. The third case is about Mårtensdal 6, an office complex that will be 125 meters high. The complainants are existing tenants who feel that their business should not need to relocate and Fortum Värme AB who believes that the height of the building risks reducing their business because it is higher than their own chimney. The Land and environmental court decide that Fortum's appeal should be accepted because the public interest of Fortums appeal is greater than the office building to be higher than the chimney. The last case is the construction of the Nobel Center at Blasieholmen behind the NationalMuseum. The complainants jointly oppose the plan as it will affect the national interest and the historical culture environment. The Land and Environmental Court cancels the plan because it involves significant damage to the historical cultural environment and the national interest. The ideology that seemed to be the one most applied for the court was a mix between utilitarianism and unitary. The rights-based ideology was not used at all and the dialogue-based is something that is used earlier in the planning process. However, no clear connection in the judgments of the courts has been found, it may be because each case is unique and has its ownconditions. The municipality and the other stakeholders reasoning in different ways when it comes to the delimitation of public and private interests. In general, the municipality balances through autilitarian and uniform approach, while the business owners use different approaches depending on whether they represent a company, an association, or a private person.
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The right to confidentiality in the context of HIV/AIDSMtunuse, Paul Tobias 02 1900 (has links)
The purpose of this study is to investigate the right to confidentiality in the context of HIV/AIDS through an interdisciplinary lens. This study indicates that whilst confidentiality is important and should be preserved in order to protect persons living with HIV/AIDS against stigmatisation, discrimination and victimisation, this should be balanced by other equally important interests, such as the protection of public health and individual third parties who may be affected by the intentional or negligent infection of others with HIV. As the consideration of the legal issues relating to confidentiality and privacy cannot be divorced from the social context in which HIV/AIDS plays out in South African communities, the study will examine, amongst others, the victimisation, discrimination and stigmatisation experienced by persons living with HIV/AIDS, followed by a critical exploration of the present legal and ethical framework governing privacy and confidentiality, including medical confidentiality, as well as the duty to disclose a positive HIV-status, in the context of HIV/AIDS. Possible limitations on the right to privacy in this context are also examined, which include, amongst others, a consideration of making HIV/AIDS notifiable diseases in South Africa. The study suggests that it is imperative that legal interventions aimed at curbing the spread of HIV will need to be mindful of the unique social, cultural and economic forces that impact on the duty to disclose a positive HIV-status to partners and other affected third parties. Insights gained from philosophical theories relating to Africanism, individualism, communitarianism and utilitarianism are valuable tools in facilitating a clearer understanding of relevant social and cultural factors that keep South African society locked in the present stalemate with regard to the disclosure of HIV status. / Public, Constitutional, & International law / LLD
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Theories of justice and an HIV/AIDS health care policy for South Africa : a comparative analysisHorn, Lynette (Lynette Margaret) 03 1900 (has links)
Thesis (MPhil)--University of Stellenbosch, 2003. / ENGLISH ABSTRACT: On The io" of May 1994 Nelson Mandela was inaugurated as the first democratically
elected black president of South Africa. The occasion was regarded, both nationally and
internationally, as a triumph for humanity and perfused with a widespread optimism for the
future of South Africa. Mandela proclaimed in his inaugural speech that "Never, never and
never again shall it be that this beautiful land will experience oppression of one by
another .... The sun shall never set on so glorious an achievement." However, now, less
than 10 years later the rapidly accelerating and devastating HIV/AIDS epidemic is again
'obscuring the sun'. Those people affected so negatively by the racial, economic and
gender injustices of the apartheid past, seem again to be suffering a possible injustice,
because of a health and welfare system that is struggling to meet the needs of the HIV
affected population.
The purpose of this dissertation is to examine the concept of distributive justice in South
Africa, within the context of this devastating epidemic. I begin by discussing the Bill of
Rights in the South African Constitution. I argue that an acceptable framework for a theory
of justice for health care in South Africa, must be worked out against the background of
this egalitarian Bill of Rights. I then consider the extent of the HIV epidemic, the effect it is
having on the people of South Africa and the consequent implications for health care
needs.
It is within this context that I examine and compare three theories of distributive justice,
namely utilitarianism, John Rawls' theory of "Justice as Fairness" and a libertarian concept
of justice, as proposed by Robert Nozick. Utilitarianism is a consequentialist theory that
focuses on producing the 'greatest happiness for the greatest number'. I argue that many
health policy decisions in South Africa are in fact guided by this principle. However
utilitarianism has both strengths and weaknesses which are critically examined. Within the
framework of health care policy making, utilitarian justice dictates that rights are derivative
and that the welfare of the majority usually takes precedence over the pressing needs of a
minority. This issue in particular is discussed. Rawls' theory of "Justice as fairness" is critically discussed next. This theory has been
adapted to health care by Norman Daniels, who argues that the Rawlsian principle of "fair
equality of opportunity" is a suitable founding principle for health care institutions.
Apartheid entrenched a system of 'inequality of opportunity'. Consequently, a theory that
focuses on equality of opportunity, has many advantages within the South African context.
I examine this theory in detail and provide justification for my assertion that it could be
usefully adapted to South African healthcare and the HIV/AIDS epidemic.
Finally, I discuss a Libertarian (Nozickian) theory of justice and examine both the strengths
and weaknesses of this theory. I attempt to demonstrate why a libertarian system, with it
vigorous commitment to moral and economic individualism and belief that one is only
entitled to that share of healthcare that can be paid for, would be unjust, if rigorously
applied within the post-apartheid South African context. I conclude my dissertation by reiterating
my assertion that "Justice as Fair Equality of Opportunity" could be used as a just
foundation for a theory of justice for health care in current day, HIV/AIDS affected South
Africa. / AFRIKAANSE OPSOMMING: Teorieë van geregtigheid en 'n gesondheidsbeleid vir die VIGS epidemie in Suid
Afrika: 'n vergelykende ontleding.
Op die 10de Mei 1994 is Nelson Mandela ingehuldig as die eerste demokraties verkose
swart president van Suid- Afrika. Die geleentheid is in beide Suid-Afrika en in die buiteland
beskou as 'n oorwinning vir humaniteit. Optimisme oor Suid-Afrika se toekoms was oral
tasbaar. Mandela het in sy inhuldigingstoespraak verkondig dat dit nooit weer sal gebeur
dat hierdie pragtige land sal lyonder die onderdrukking van een oor die ander nie. Hy het
gesê dat die son nooit salondergaan op so 'n wonderlike prestasie nie. Nou, minder as
tien jaar later, is die verwoestende VIGS epidemie besig om weer die 'son te laat
ondergaan'. Dieselffde mense wat alreeds onder apartheid se rasisme en ekonomiese en
geslagsongeregtighede gely het, blyk nou weer verontreg te word; hierde keer omdat die
gesondheids- en welsynsisteem sukkel om in die behoeftes van die VIGS-geaffekteerde
populasie te voorsien.
Die doel van hierdie verhandeling is om die konsep van distributiewe geregtigheid in die
konteks van die dreigende VIGS epidemie te bespreek. Ek begin met 'n bespreking van
die Verklaring van Regte soos vervat in die Suid-Afrikaanse Grondwet. Ek voer aan dat
enige aanvaarbare teorie oor geregtigheid in die Suid-Afrikaanse gesondheidsisteem
gegrond moet word op hierdie egalitêre Verklaring van Regte. Tweedens kyk ek na die
omvang van die VIGS epidemie, die effek wat dit op die HIV-positiewe populasie en hulle
familielede het, en die gevolglike implikasies vir gesondheidsbehoeftes.
Dit is binne hierdie konteks dat ek drie teorieë van distributiewe geregtigheid ondersoek en
vergelyk; naamlik utilitarisme, John Rawls se teorie van "Justice as Fairness", en 'n
libertynse konsep van geregtigheid soos voorgestel deur Robert Nozick. Utilitarisme is 'n
konsekwensialistise teorie wat beteken dat die regte daad die een is wat in enige situasie
die grootste geluk vir die meeste persone sal meebring. Ek voer aan dat baie van die
beleidsrigtings wat 'n gesondheidsorg in Suid-Afrika gevolg is, deur hierdie teorie
beïnvloed is. Utilitarisme het uiteraard sterk en swak punte en beide kante word krities
ondersoek. In 'n gesondheidsorg konteks beteken utilitarisme dat regte altyd afgelei is en
dat die welsyn van die meerderheid gewoonlik belangriker is as die van 'n minderheid,
selfs wanneer die probleme van die minderheid ernstig en dringend is. Rawls se teorie van geregtigheid word vervolgens krities bespreek. Hierdie teorie is deur
Norman Daniels aangepas vir gesondheidsorg. Hy stel voor dat Rawls se beginsel van
'regverdige gelykheid van geleentheid' baie effektief aangepas kan word vir
gesondheidsorginstellings. Apartheid het 'n sisteem van ongelyke geleentheids verskans;
gevolglik hou 'n teorie wat gelykheid van geleentheid verseker baie voordele vir die Suid-
Afrikanse situasie in. Ek bespreek hierdie teorie in detail en poog om my standpunt dat die
teorie besonder geskik is vir Suid-Afrikaanse gesondheidsisteem - veral in die konteks
van die VIGS epidemie - te regverdig.
Laastens bespreek ek die libertynse teorie van geregtigheid soos voorgestel deur Robert
Nozick. Ek probeer aantoon waarom hierdie teorie, wat gebaseer is op morele en
ekonomiese individualisme en gevolglik aanvoer dat mense geregtig is op gesondheidsorg
alleenlik as hulle daarvoor kan betaal, onregverdig is in die Suid-Afrikaanse post-apartheid
konteks. Ek sluit hierdie. verhandeling af deur weer te argumenteerdat Rawls se teorie en
die beginsel van 'geregtigheid as gelyke geleentheide' uiters geskik is as 'n grondslag vir
gesondheidsorg in Suid-Afrika vandag.
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Књижевна критика Младе Босне / Književna kritika Mlade Bosne / Literary Criticism of Mlada BosnaLukić Obrad 19 February 2015 (has links)
No description available.
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Vztah hédonismu a humanismu / The Relationship of Hedonism and HumanismJerman, Ondřej January 2014 (has links)
The diploma thesis discusses the relationship between humanism and hedonism. However, its main objective is not to explain the terms in their summarized historical relatedness but to point out their internal coherence. The fundamental issue the thesis deals with is the fact that sentient beings suffer from sorrow. Enumerating the reasons why it is important to search for a solution would be a waste of our reader's time. It is necessary to understand that we don't expect empirical science to solve the problem since - despite the enthusiasm significant for this modern period - has not introduced any relief from sorrow. Here comes the opportunity for philosophy and, eventually, ethics. In its first part the thesis maps out the context of humanism and hedonism, studies their apparent as well as hidden nature, and lays the conceivable foundations of humanistic hedonism. The following section suggests a set of particular steps. Adhering to these instructions makes it possible to experience delight and to eliminate sorrow.
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Social welfare in South Africa : a legal-philosophical analysisBlomkamp, Casey Megan January 2018 (has links)
A large portion of the population of South Africa is made up of people who, due to poverty, disability, old age and/or lack of education, rely solely on social assistance provided by the government for their survival. The issue of the welfare state in terms of responding to these issues has been subject to increasingly heated debates especially with regard to long-term socio-economic improvements, moral obligations and economic sustainability.
This dissertation generally explores the status of social welfare in South Africa, and more specifically, South Africa’s socio-economic status as a welfare state against the backdrop of selected philosophical arguments used to justify and criticize existing social welfare laws in South Africa, whilst keeping South Africa’s unique history in mind. Although South Africa already has a detailed set of social welfare laws and policies, the social and economic needs of the country are ever evolving and therefore it is important that these laws and policies be constantly re-evaluated in order to ensure that they are effective in addressing and meeting the changing socio-economic and other demands. / Jurisprudence / LL. M. (Jurisprudence)
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Mainstream ethical consumption : The motivations and level of morality of everyday consumersNäslund, Oskar, Öhrnstedt Björnbom, Nicklas January 2019 (has links)
Growing issues such as climate crises, social injustice and neglection of basic human rights have created a new type of consumption, namely ethical consumption. Ethical consumption was initially mainly concerned for environmental issues but has in later years starting to include a variety of pressing issues. Ethical consumption was also initially mainly connected to groups of extremists, but with the increasing availability of ethical products in mainstream outlets, ethical consumption has shifted to be a mainstream consumer game. Mainstream ethical consumption has largely been neglected in previous research where the field is lacking knowledge in form of qualitative behavioral data. Departing from the gap, this study will mainly focus on exploring the motives for ethical consumption in the mainstream consumer segment. We will examine several driving forces in form of altruistic-based motives, egoistic-based motives, and non-value-based motives. However, in order to give this an additional dimension we also want to examine the level of morality of ethical consumption by using five ethical theories. This approach has been overlooked in previous ethical consumption research and it will question the basic assumption that ethical consumption is the morally correct thing to do. Therefore, the purpose of this study is to explore the motivational factors for ethical consumption and through the lens of ethical theories examine the level of morality of this behavior. In order to fulfill this purpose we have conducted a qualitative study within the context of organic groceries in the Swedish market. Organic groceries is a branch of ethical consumption that few studies has examined before, and that applies especially to the Swedish market. 14 mainstream consumers have been interviewed were all of these were frequent buyers of organic groceries. The interviews were conducted in a semi-structured fashion which was then analyzed by the use of thematic analysis. Furthermore, the study was guided by an exploratory inductive approach where subjectivity played a significant part. The results show that ethical consumption is driven by altruistic-based motives in form of social justice, where consumer want their consumption to benefit other. However, it is far from the only motive because ethical consumers are equally driven by egoistic motives. The result show that consumers are driven strongly by the sense of self- satisfaction created by the force of social norms, health and wellbeing, and product quality. This duality of motives creates a paradoxical tension in form of a win-win situation where the consumers strive for both the benefit of self as well as the benefit of others. Furthermore, ethical consumption is driven by habitual behavior where the consumers rely much on mental shortcuts in their purchases. Consumers are also not well- informed about ethical products and labels and therefore rely heavily on mythical benefits. In addition, when examining the level of morality of ethical consumption we can conclude that it is on level between mediocre to high. From a consequentialist and a non- consequentialist perspective the level of morality is fairly high, but from a character-based perspective the morality stumbles.
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O Império dos Direitos: lei e autoridade política em Ronald Dworkin / Rights Empire: Law and Political Authority in Ronald Dworkins TheoryLima, Caio Moyses de 03 August 2011 (has links)
O objetivo desta dissertação é expor as características centrais da teoria do filósofo norte-americano Ronald Dworkin sobre a natureza dos direitos fundamentais ou morais. A referida teoria é aqui compreendida como uma defesa da noção de direitos fundamentais, tal como aparece no sistema constitucional norte-americano, contra os ataques do utilitarismo e do juspositivismo. A concepção dworkiniana dos direitos fundamentais como razões de justiça (ou princípios) que operam como trunfos contra a utilidade geral é contrastada com duas teses adversárias: a concepção utilitarista dos direitos morais de John Stuart Mill e a tese juspositivista das fontes sociais. A famosa querela entre Ronald Dworkin e os juspositivistas é analisada em um enfoque normativo, como uma disputa sobre o conceito de autoridade política: Dworkin compreende os direitos fundamentais como a fonte última da autoridade jurídica, enquanto os positivistas sustentam que uma das funções da autoridade jurídica é precisamente estabelecer quais são os direitos das pessoas. / The purpose of this research is to expound the main characteristics of Ronald Dworkins theory of fundamental (or moral) rights. Dworkins theory is herein considered as a defense of the idea of fundamental rights, as it appears in the United States Constitutional System, against the attacks advanced by the doctrines of utilitarianism and legal positivism. Dworkins conception of fundamental rights as reasons of justice (or principles) that function as trumps against the general utility is contrasted with two defiant theories: John Stuart Mills utilitarian conception of moral rights and the positivist social sources thesis. The well-known debate between Ronald Dworkin and the legal positivists is approached as a normative dispute concerning the concept of political authority: Dworkin regards fundamental rights as the ultimate source of legal authority, whereas legal positivists argue that one of laws main functions is precisely to settle peoples rights.
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Psychologicko-etické aspekty posledních věcí člověka / Psychological and ethical aspects of the last things of manKÜMMELOVÁ, Magda January 2019 (has links)
The thesis deals with the very last issues of a person from the psychologically-ethical view, however it doesn't neglect the social view. With the topic is worked also in a context of selected current ethical systems, mainly deontologism and utilitarianism, also regarding the topic of the thesis, the topic of bioethics is discussed as well. Regarding the field of psychology, the thesis elaborates more in detail on the existential psychotherapy, actually also on the logotherapy, which was shaped by an Austrian psychologist Viktor E. Frankl. There is also included the problematics of burial, the possibilities of giving a last farewell, also in a religious and an ethnical point of view. The key part of the thesis deals mainly with a needed psychosocial care for the terminally ill, the dying and also their close ones, in the times of pre finem, in finem and post finem by the prospective death of adults, it deals also with the influence of this care on the experiencing of the final period of life of the dying, and the following grieving of the survivors. In the thesis is also shortly mentioned the topic of palliative and hospice care. The thesis also follows the evaluation of the influence of the last farewell on the process of the survivors' grieving. The inspiration for writing the thesis were apart from professional literature and other professional sources also to a bigger extent the many years of work experience of the author, thanks to which is the work supplemented with many own cases.
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The legitimacy predicament of current day accounting theory / Pieter Willem BuysBuys, Pieter Willem January 2010 (has links)
Recent corporate reporting history is well–known for its corporate failures and
questionable accountancy practices, many of which caused the profession to be
frowned upon. However, the splodge on the accounting profession?s reputation
goes deeper than its corporate reporting failures. The scientific foundation
thereof is also being questioned in academic circles. Even though accounting
scholars have been trying to formulate foundational accounting theories, it has
been the accounting regulators that have been more successful in promoting
their versions of what accounting theory should be, which place a question
mark on the legitimacy of current day accounting theory. This thesis aims to
delve deeper into the foundational philosophies of accounting and its impact on
the practice of accounting.
With the current accounting globalisation efforts, the profession?s stewardship
function is becoming less prominent in its promulgated standards, which in
turn brings the focus on the many questionable ethical practices found in the
profession. Even though the regulatory bodies require their members to commit
themselves to professional codes of conduct, which entails competency,
integrity, objectivity and confidentiality, the 1st article in this thesis claims that
ethical conduct is more than mere adherence to rules and regulations. It is also
about the image of not only the profession, but also accounting research and
education.
Accounting is broadly practised, researched and taught within its so–called
conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which
accounting theory is based. However, many accounting scholars are openly
critical of presenting accounting theory as a set of practical guidelines. The 2nd
article in the thesis concludes that, from an academic perspective, accounting
theory should be based on three quintessential guidelines. The first of which is
its primary purpose of reporting on the historic economic events, secondly the
provision of useable and comparable information about these events and finally,
the facilitation of business decisions based on relevant and reliable information.
In the above mentioned business decisions, the concept of value is often taken
for granted and many accounting techniques? effectiveness is judged on how
well it approximates an item?s value. The 3rd article argues that the multiple
purposes for which accounting information is used complicates the issue of
value, as reported by accounting. Two key conflicting valuation perspectives are
the so–called decision–usefulness and true income perspectives. The current
drive towards fair value accounting, as opposed to historic cost accounting, cast
doubts on the reliability and relevance of accounting information. Even though
it may be argued that value–based techniques are more relevant because it is a
better reflection of the current business conditions, the mere subjective nature
thereof and the accountant?s objective valuation skills make the true relevance
of this information questionable. Furthermore, mixed model valuations found in
financial statements makes cross–company information unreliable.
Accountancy research of the past four decades focussed on the concept of user
decision–usefulness. The user is also pre–eminent in the globalisation of
accounting standards of the FASB and the IASB, where users are specified as
the equity investors, lenders and capital providers. The 4th article acknowledges
that although these user categories are important consumers of the financial
data, there are other users which are also impacted by the financial information
and the company?s operational performances. There are also concerns over
accounting?s key assumptions, such as its quantification and predictive
abilities, which are fundamental to the decision–usefulness objective.
Furthermore, there are questions around how the regulators decided what
information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in
contrast to claims of accounting as an academic discipline in the social
sciences. The reality is that the practices of the profession will probably always
play a central role in what is taught at university level, and the regulators, as
the final authority on accounting standards, will probably remain dictatorial in
promulgating their versions of accounting theory. Yet, accounting and its wide
spread impact on society, makes it a key discipline within the economical and
management sciences. It is therefore essential for the resurrection of accounting
as a social scientific discipline that there is a return to foundational accounting
research that will prepare (and enable) prospective practitioners and academics
to question the status quo and push back on accounting practices that are
threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.
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