Morality and Cognitive Decision Making Experiment

Morality and Cognitive Decision Making Experiment Moral Ethical Development Chapter II: Literature Review Researching the moral development, ethical decision making approaches, and the adoption of utilitarian ethics on the part of Taiwanese CPAs begins with a thorough literature review of these specific topics. The intent of this chapter is to evaluate the research instruments used for supporting and validating the hypotheses of this study as well. For purposes of clarity, this chapter is organization into three sections, starting with a review of moral development theories. The second section concentrates on the most commonly used instruments for completing measurement of ethical judgment and decision-making, with the last section of the chapter presenting an overview of empirical studies designed specifically to measure Taiwanese CPAs’ relationship to ethical evaluation and ethical intentions and overall moral development. Introduction to Moral Development Much of the foundational work completed in moral development is attributed to theorists who together have refined the key aspects of this field in the last twenty-five years. The evolution of moral development theories has concentrated on increasingly on its role in defining psychological aspects of moral development (Rest, 1979). Adding to the body of knowledge on moral development are the works of Kohlberg (1976) and Piaget (1932). In conjunction with Rest (1979), the works of these two theorists show specifically how the development of moral delineations and definitions are formative and not absolute, and have specific attributes associated with each. As accountancy is a field that relies heavily on trust and the fulfillment of fiduciary responsibilities, the importance of ethical judgments in the field of study is clear. Accountants and CPAs need to be the sustainers of public trust in the accounting and auditing professions. Ironically however one of the world’s largest scandals, Enron, was architected by accountants and auditors, which lead the U.S. government to legislate into law the Sarbanes-Oxley (SOX) Act of 2002. Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical judgments in the accounting profession, several studies that are empirically based have had as their objective an assessment of the development of moral judgment, moral frameworks, and skills at assessing the ethical dilemmas that occur in the fulfillment of their professions. In researching and defining the moral development of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and moral values through the study of their respect for rules. Paiget (1932) wrote The Moral Judgment of the Child to add to the field of knowledge on moral development. Paiget writes that â€Å"all morality consists in a system of rules, and the essence of all morality is to be sought for in the respect which the individual acquires for these rules† (p.13). Relying on observation as a research approach and completing interviews with a cross-section of boys to see how their comprehension of rules influencing the game was completed, Paiget was able to construct theories of moral development and the development of moral judgment. Paiget defined the concept of children developing morally through a progression from heteronomy, through stages of autonomy, finally to equity. Based on this research Paiget created a specific framework which describes the stages in conceptualization of moral decision-making and judgment, leading to the finding of rules presence and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990). The development of stages of Cognitive Developmental Theory (Piaget, 1997) are defined as follows. The first phase is where sensory-motor intelligence (younger than two years old) is prevalent. The second stage is pre-operational thought (two to seven years old) that serves as the foundation for creating more concrete concepts in the future. The third stage is called concrete operations and occurs between seven to eleven years old, with the fourth stage being formal operations that occur from eleven to adulthood. Paiget observed that by age 7, children begin playing with and cooperating with one another. Secondly Paiget observed children in the 11 to 12 age range see rules as permeable, capable of being negotiable and mutually agreeable. Theorizing that children are not born with the ability to understand and apply moral standards yet learn them over progressive stage, Piaget (1997) began creating a moral development theory that forms the foundation of Kohlberg’s creation of his own theories of moral development as well. Kohlberg refined and developed a six-stage sequence mode model and subsequently and empirically proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral reasoning theory is a cognitive developmental theory that seeks to understand the reasoning behind how adults decide what course of action in morally right or wrong. Furthermore, Kohlberg’s theory develops sequentially through three levels of moral development,, with each level subdivided into two stages (Table 1), Kohlberg’s cognitive development theory is today regarded as a model and framework for ethics education according to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987; Shenkir, 1990) It’s clear that Piaget had a significant influence on the findings and conclusions of Kohlberg. This is evident for example in the second and third stages Kohlberg defines, which are exactly the same as Piaget’s. Despite this same approach to defining the specific level of moral development, Kohlberg differs from Piaget on the fourth through sixth stages of development. The factors that are driving the differences are the interpretations of internal moral convictions justice and that Kohlberg sees as overriding social expectations, norms, and values. Kohlberg’s work on moral development provided a foundation for further analysis of moral development and the formation of moral judgment as well. Specifically focused the measurement of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and throughout maturity children, then adults, become more attuned to moral development.(Kohlberg, 1981). Throughout the remainder of this life Kohlberg concentrated his efforts on moral education and the propagation of his theories. Despite the alignment of Kohlberg’s findings and analyses to Piaget (1997) and others in the area of normative moral development being aligned to the developmental phases of a child’s then adults’ life there are many critics of this view including the following academicians and theorists (Gilligan, 1993, , 1998; Gump, Baker, Roll, 2000; Reimer;, Paolitto, Hersh, 1990; Rest, Narvaez, Thoma, Bebeau, 1999, , 2000; Shweder, 1982; Spohn, 2000; Sullivan, 1977). Specifically these theorists have centered on four specific questions that form the foundation of their critique of Kohlberg’s theories (et.al.). First do the processes involved in moral reasoning foster and sustain moral behavior over time? Theorists remark that Kohlberg’s theory supports critical thinking regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this argument theorists contend that the lack of longitudinal empirical evidence to support the claim that the higher the level of moral judgment, the higher the level of moral behavior. During his lifetime, this was often discussed and presented as a critique of his work, an assessment he agreed with saying â€Å"I understand the theory of justice reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development† (Kohlberg, 1984). Whether or not knowing is equal to doing, knowing must typically come before doing, and so Kohlberg states that â€Å"the study of moral reasoning is valuable in its own right† (Kohlberg, 1984). Second, the suppositions that the only aspect of moral reasoning is justice when in fact there are many other factors to consider. The theorists have said that Kohlberg’s theories tend to overemphasize the perception of justice as the foundation for making decisions. Theorists have long argued that in addition to justice, additional factors including compassion, caring, and other interpersonal feelings may play an important part in moral reasoning. (Rest, Narvaez, Thoma, Bebeau, 1999; Spohn, 2000) The third major question of Kohlberg’s analysis is the minimal amount of empirical evidences for post-conventional level thinking , a critical assumption that underscore much of what Kohlberg based his analysis on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the analysis is an assessment of Kohlberg’s theories and the over-reliance on the role and influence of Western culture. Critics and theorists contend that there is equally if not more emphasis specifically from Eastern cultures as well that have not been taken into account (J. C. Gibbs, 2003; Spohn, 2000). As a result of these critiques specific to his work, in 1985 Kohlberg decided to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once thought to be present. In addition, there appears to be a dearth of evidence of support the fifth stage of his model, and in fact theorists pointed to little support from previous empirically derived research. In addition to the above points, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is credited with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical data for the fifth and sixth stages stating that statistically significant findings had supported his framework, despite the critics and the lack of empirical studies that could be replicated by other theorists. The fifth and sixth stages are clearly centered on post conventional thinking, which is a limitation of Kohlbergs framework. The book Lawrence Kohlberg: Consensus and Controversy (Modgil Modgil, 1986) defines the shortcomings of the fifth and sixth stages of the Kohlberg model in depth, with several of the theorists mentioned in this literature review being the primary critics of Kohlberg’s theories. Analysis of Rest’s Theories James Rest (1979) developed a revision of the developmental process of moral judgment by looking at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rest’s moral judgment model is significantly different than Kohlberg’s (Rest, 1979). According to theorists, â€Å"For the measurement of moral reasoning, Rest’s model assesses an individual’s tendency to use concepts of justice based on social cooperation in his or her moral thinking, while Kohlberg’s model assesses an individual’s use of justice concepts, focusing more on exchange and individual interests† (Elm Weber, 1994), p. 346) Rest (1986) consequently a Four Component Model that captures for types of psychological processes must take place for an individual to experience moral behavior. The Rest Four Component Model is summarized by the key points below: Moral Judgment: the individual must make judgment on what should be the right thing to do. In other words, a person should be able to determine the appropriate action that is morally correct. Moral Sensitivity: This is defined as the interpretation of individuals’ actions in terms of responding to their overall assessment of situation. The intent of this aspect of the model is to refer to how an individual’s conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends. Moral Motivation: the essence of defining and prioritizing moral decisions over competing contextual perceptions of morality. Moral values are, according to this model, above personal values. Moral values are always thought about first when making a decision. Moral Action: The sense of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual needs to have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the total model. Assessing the Cognitive Moral Decision-Making Model The ethical decision-making of accounting, auditing and financial professionals have increasingly come under fire due to the major ethical lapses of these professionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly responsible for SOX legislation in the U.S. and a marked rise in compliance globally, preceded by the savings loan debacle of the 1980s, have together served as the catalyst of high levels of interest in the ethics of CPAs and finance professions (Cohen Pant, 1993; Lampe Finn, 1992; McNair Milam, 1993; Ponemon Gabhart, 1990; Shaub, 1994) From this body of research with regard to compliance surrounding ethics, Lampe and Finn (1992) have defined three dominant types of ethical decision making models. These are defined with the context of audits, and include agency models, cognitive models, and professional code-implied models. The intent of the study is primarily focused on the cognitive model component first, as it is the most pervasively used in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993). Accounting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a strong sense of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to try and decide which choices are, and if and how a decision might affect others (i.e., they try to determine if an ethical issue exists). The analysis next begins with an assessment that the use of moral judgment is also critical for the development of doing what ought to be done. The next step is to develop the moral intent and define just what exactly needs to be done. As part of this step the relative strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a given alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984). Recognize Moral Issue (Moral Sensitivity) Make Moral Judgment (Moral Judgment) Establish Moral Intention (Moral Motivation) Act Moral Behavior (Moral Action) In summary, the defined model of cognitive moral decision making, which is often referred to as Rest’s four component model, is used pervasively through the majority of accounting ethics research, and is also used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the analysis of survey results completed as part of this dissertation as well. The Cognitive Ethical Decision Making Model is specifically focused on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort. Illustrating the Defining Issues Test (DIT) One of the other major contributions Rest (1979) made in ascertaining the ethics levels of respondents throughout his research was the development of the Defining Issues Test (DIT), which is also used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the DIT model continues to supplant and enhance knowledge in the key area of empirical ethics research (Rest, 1979). How the DIT is constructed begins with a measurement of the individual’s responses to moral dilemmas often defined in the context of scenarios or short vignettes that explain the key concepts behind the concepts being tested. Through the use of these scenarios or vignettes, the respondents’ views of ethics and morality emerge (Rest 1979). The test is typically written yet has also been placed on websites to make it possible for respondents from many different locations geographically to take the test at the same time. It is considered one of the more effective tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short version) is accompanied by 12 stage specific questions (items). The respondent next reads the dilemma and chooses one of three decisions that align with their perception of the situation. Following this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to rank the four most important items using multiple choice questions. The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is true with most research methods, the use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the reliability factor of the DIT instrument over the MJI. The MJI requires the interviewer to assess the subject’s response and assign a value to that response, introducing bias into the analysis of results (Elm Webber, 1994). This method of scoring used in MJI could potentially influence the reliability of the results since the analyst who is interpreting the responses of the subject rather than the subject choosing a response from alternatives (Elm Webber, 1994). A typical structure of the DIT is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral arguments in each dilemma relating to moral reasoning. Each of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation given their perspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a score that indicates the respondents’ moral and ethical reaction to the points made. A score of four points is given for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the scores, with statistical analysis programs increasingly being used to manage this process. Often the scores are also measured as a series of indices as well. The Principled Index (P index or P score) is the most commonly used one in this field of research today (Rest, 1979). The first score mentioned is often the â€Å"P† score (principled morality) which defines the level of a respondents’ ethical cognition. This is a metric that quantifies the level of respondents’ reaction to scenarios and vignettes that are identified as Stage 5 and Stage 6 in the Rest’s theory. In addition to the â€Å"P† score, the â€Å"D† score quantifies responses fro all stages rather than just those identified in Stages 5 and 6. Critics have contended that the â€Å"P† score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of â€Å"P† as a measure of ethical cognition, Rest wrote â€Å"†¦represents the sum of the weighted ranks given to principled items and is interpreted as the relative importance given to principled moral consideration in making a moral judgment. (p.101). Further supporting the reliability of the DIT test are the inclusion of control variables, or items that are purely included to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approach to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of â€Å"M† and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable. Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of internal validity measures completed as well, with a test-retest methodology used to track internal validity. Scores on these tests using the statistical technical called Chronbach’s alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT scores tend to have a high correlation level to education and a low correlation to gender, religious beliefs and affiliates, and gender. The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revised updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the presence of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore limited comparative data is available. This is especially true for accountant specific studies undertaken since the introduction of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the latters’approach to managing reliability (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanese CPAs. Empirical Analysis of Accountants through the use of DIT The concepts of moral development theory have provided the financial accounting profession with much opportunity for empirical research and investigation. While specific empirical studies have defined the current level of moral development of business majors including finance and accounting students, professional auditors, tenured and lecturing accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have focused on the relationship between moral development and various accounting specific behaviors. The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The impact of the six stage theory Kohlberg has often discussed and analyzed in the works cited in this research are also analysed using Rest’s four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a pragmatic approach to analyzing the research. Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P scores of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979). After completing the analysis and calculating the mean DIT P scores, the results showed scores between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P scores of the three respondent audiences were as follows: college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) stated that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis it’s clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population. In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second study defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific study is the definition of specific disciplines in the study as well including math, psychology, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychology majors. The researchers list the mean DIT P scores of 38.75 for the respondents who are male accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, attributable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score median value of 43.19 for college seniors. The use of the â€Å"M† value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the exposure or not to an ethics course. Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes; there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example. In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of staff, supervisor, manager, and partner were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the supervisor level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level. Clearly the decline in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not necessarily refute ethical moral development theories. Following this research an paradigm (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners. Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the propensity to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, that shows a significant negative relationship between rank and DIT P scores (managers-35.7; partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores. Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a liberal college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two institutions that offer accounting degrees. The first institution included in the survey drew respondents from a private college where the accounting major curriculum is part of the liberal arts program. The second institution is a state university where accounting majors were not required or encouraged to take liberal arts courses. There were 143 total respondents in the study that completed the DIT, and the analysis of the results highlighted statistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of freshman from both learning institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased. Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to â€Å"†¦suggest that liberal learning in college may be an important factor in the development of the student’s and accounting practitioner’s moral reasoning† (p.204). The integration of accounting curriculum in liberal arts broader learning institutions has since become a foundational element in ethics research, and is relied on as a theoretical construct of the research completed in this dissertation. The dynamics involved in the moral development and perception of â€Å"whistle blowing† was studied in an empirical study that had 106 internal auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of experimental scenarios and vignettes surrounding a fraud case and experimental treatments that elicited the perception of internal auditors of â€Å"whistle blowing†. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of â€Å"whistle blowing† from the standpoint of personal punishment as a risk of unethical behavior than those with high DIT P scores. Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The internal auditors who scores lower on DIT P scores saw the act of â€Å"whistle blowing†, it can be inferred, as an external event that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental. Paradoxically however the main affiliation factors including punishment of others had little if any influence on the perc Morality and Cognitive Decision Making Experiment Morality and Cognitive Decision Making Experiment Moral Ethical Development Chapter II: Literature Review Researching the moral development, ethical decision making approaches, and the adoption of utilitarian ethics on the part of Taiwanese CPAs begins with a thorough literature review of these specific topics. The intent of this chapter is to evaluate the research instruments used for supporting and validating the hypotheses of this study as well. For purposes of clarity, this chapter is organization into three sections, starting with a review of moral development theories. The second section concentrates on the most commonly used instruments for completing measurement of ethical judgment and decision-making, with the last section of the chapter presenting an overview of empirical studies designed specifically to measure Taiwanese CPAs’ relationship to ethical evaluation and ethical intentions and overall moral development. Introduction to Moral Development Much of the foundational work completed in moral development is attributed to theorists who together have refined the key aspects of this field in the last twenty-five years. The evolution of moral development theories has concentrated on increasingly on its role in defining psychological aspects of moral development (Rest, 1979). Adding to the body of knowledge on moral development are the works of Kohlberg (1976) and Piaget (1932). In conjunction with Rest (1979), the works of these two theorists show specifically how the development of moral delineations and definitions are formative and not absolute, and have specific attributes associated with each. As accountancy is a field that relies heavily on trust and the fulfillment of fiduciary responsibilities, the importance of ethical judgments in the field of study is clear. Accountants and CPAs need to be the sustainers of public trust in the accounting and auditing professions. Ironically however one of the world’s largest scandals, Enron, was architected by accountants and auditors, which lead the U.S. government to legislate into law the Sarbanes-Oxley (SOX) Act of 2002. Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical judgments in the accounting profession, several studies that are empirically based have had as their objective an assessment of the development of moral judgment, moral frameworks, and skills at assessing the ethical dilemmas that occur in the fulfillment of their professions. In researching and defining the moral development of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and moral values through the study of their respect for rules. Paiget (1932) wrote The Moral Judgment of the Child to add to the field of knowledge on moral development. Paiget writes that â€Å"all morality consists in a system of rules, and the essence of all morality is to be sought for in the respect which the individual acquires for these rules† (p.13). Relying on observation as a research approach and completing interviews with a cross-section of boys to see how their comprehension of rules influencing the game was completed, Paiget was able to construct theories of moral development and the development of moral judgment. Paiget defined the concept of children developing morally through a progression from heteronomy, through stages of autonomy, finally to equity. Based on this research Paiget created a specific framework which describes the stages in conceptualization of moral decision-making and judgment, leading to the finding of rules presence and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990). The development of stages of Cognitive Developmental Theory (Piaget, 1997) are defined as follows. The first phase is where sensory-motor intelligence (younger than two years old) is prevalent. The second stage is pre-operational thought (two to seven years old) that serves as the foundation for creating more concrete concepts in the future. The third stage is called concrete operations and occurs between seven to eleven years old, with the fourth stage being formal operations that occur from eleven to adulthood. Paiget observed that by age 7, children begin playing with and cooperating with one another. Secondly Paiget observed children in the 11 to 12 age range see rules as permeable, capable of being negotiable and mutually agreeable. Theorizing that children are not born with the ability to understand and apply moral standards yet learn them over progressive stage, Piaget (1997) began creating a moral development theory that forms the foundation of Kohlberg’s creation of his own theories of moral development as well. Kohlberg refined and developed a six-stage sequence mode model and subsequently and empirically proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral reasoning theory is a cognitive developmental theory that seeks to understand the reasoning behind how adults decide what course of action in morally right or wrong. Furthermore, Kohlberg’s theory develops sequentially through three levels of moral development,, with each level subdivided into two stages (Table 1), Kohlberg’s cognitive development theory is today regarded as a model and framework for ethics education according to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987; Shenkir, 1990) It’s clear that Piaget had a significant influence on the findings and conclusions of Kohlberg. This is evident for example in the second and third stages Kohlberg defines, which are exactly the same as Piaget’s. Despite this same approach to defining the specific level of moral development, Kohlberg differs from Piaget on the fourth through sixth stages of development. The factors that are driving the differences are the interpretations of internal moral convictions justice and that Kohlberg sees as overriding social expectations, norms, and values. Kohlberg’s work on moral development provided a foundation for further analysis of moral development and the formation of moral judgment as well. Specifically focused the measurement of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and throughout maturity children, then adults, become more attuned to moral development.(Kohlberg, 1981). Throughout the remainder of this life Kohlberg concentrated his efforts on moral education and the propagation of his theories. Despite the alignment of Kohlberg’s findings and analyses to Piaget (1997) and others in the area of normative moral development being aligned to the developmental phases of a child’s then adults’ life there are many critics of this view including the following academicians and theorists (Gilligan, 1993, , 1998; Gump, Baker, Roll, 2000; Reimer;, Paolitto, Hersh, 1990; Rest, Narvaez, Thoma, Bebeau, 1999, , 2000; Shweder, 1982; Spohn, 2000; Sullivan, 1977). Specifically these theorists have centered on four specific questions that form the foundation of their critique of Kohlberg’s theories (et.al.). First do the processes involved in moral reasoning foster and sustain moral behavior over time? Theorists remark that Kohlberg’s theory supports critical thinking regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this argument theorists contend that the lack of longitudinal empirical evidence to support the claim that the higher the level of moral judgment, the higher the level of moral behavior. During his lifetime, this was often discussed and presented as a critique of his work, an assessment he agreed with saying â€Å"I understand the theory of justice reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development† (Kohlberg, 1984). Whether or not knowing is equal to doing, knowing must typically come before doing, and so Kohlberg states that â€Å"the study of moral reasoning is valuable in its own right† (Kohlberg, 1984). Second, the suppositions that the only aspect of moral reasoning is justice when in fact there are many other factors to consider. The theorists have said that Kohlberg’s theories tend to overemphasize the perception of justice as the foundation for making decisions. Theorists have long argued that in addition to justice, additional factors including compassion, caring, and other interpersonal feelings may play an important part in moral reasoning. (Rest, Narvaez, Thoma, Bebeau, 1999; Spohn, 2000) The third major question of Kohlberg’s analysis is the minimal amount of empirical evidences for post-conventional level thinking , a critical assumption that underscore much of what Kohlberg based his analysis on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the analysis is an assessment of Kohlberg’s theories and the over-reliance on the role and influence of Western culture. Critics and theorists contend that there is equally if not more emphasis specifically from Eastern cultures as well that have not been taken into account (J. C. Gibbs, 2003; Spohn, 2000). As a result of these critiques specific to his work, in 1985 Kohlberg decided to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once thought to be present. In addition, there appears to be a dearth of evidence of support the fifth stage of his model, and in fact theorists pointed to little support from previous empirically derived research. In addition to the above points, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is credited with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical data for the fifth and sixth stages stating that statistically significant findings had supported his framework, despite the critics and the lack of empirical studies that could be replicated by other theorists. The fifth and sixth stages are clearly centered on post conventional thinking, which is a limitation of Kohlbergs framework. The book Lawrence Kohlberg: Consensus and Controversy (Modgil Modgil, 1986) defines the shortcomings of the fifth and sixth stages of the Kohlberg model in depth, with several of the theorists mentioned in this literature review being the primary critics of Kohlberg’s theories. Analysis of Rest’s Theories James Rest (1979) developed a revision of the developmental process of moral judgment by looking at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rest’s moral judgment model is significantly different than Kohlberg’s (Rest, 1979). According to theorists, â€Å"For the measurement of moral reasoning, Rest’s model assesses an individual’s tendency to use concepts of justice based on social cooperation in his or her moral thinking, while Kohlberg’s model assesses an individual’s use of justice concepts, focusing more on exchange and individual interests† (Elm Weber, 1994), p. 346) Rest (1986) consequently a Four Component Model that captures for types of psychological processes must take place for an individual to experience moral behavior. The Rest Four Component Model is summarized by the key points below: Moral Judgment: the individual must make judgment on what should be the right thing to do. In other words, a person should be able to determine the appropriate action that is morally correct. Moral Sensitivity: This is defined as the interpretation of individuals’ actions in terms of responding to their overall assessment of situation. The intent of this aspect of the model is to refer to how an individual’s conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends. Moral Motivation: the essence of defining and prioritizing moral decisions over competing contextual perceptions of morality. Moral values are, according to this model, above personal values. Moral values are always thought about first when making a decision. Moral Action: The sense of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual needs to have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the total model. Assessing the Cognitive Moral Decision-Making Model The ethical decision-making of accounting, auditing and financial professionals have increasingly come under fire due to the major ethical lapses of these professionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly responsible for SOX legislation in the U.S. and a marked rise in compliance globally, preceded by the savings loan debacle of the 1980s, have together served as the catalyst of high levels of interest in the ethics of CPAs and finance professions (Cohen Pant, 1993; Lampe Finn, 1992; McNair Milam, 1993; Ponemon Gabhart, 1990; Shaub, 1994) From this body of research with regard to compliance surrounding ethics, Lampe and Finn (1992) have defined three dominant types of ethical decision making models. These are defined with the context of audits, and include agency models, cognitive models, and professional code-implied models. The intent of the study is primarily focused on the cognitive model component first, as it is the most pervasively used in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993). Accounting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a strong sense of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to try and decide which choices are, and if and how a decision might affect others (i.e., they try to determine if an ethical issue exists). The analysis next begins with an assessment that the use of moral judgment is also critical for the development of doing what ought to be done. The next step is to develop the moral intent and define just what exactly needs to be done. As part of this step the relative strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a given alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984). Recognize Moral Issue (Moral Sensitivity) Make Moral Judgment (Moral Judgment) Establish Moral Intention (Moral Motivation) Act Moral Behavior (Moral Action) In summary, the defined model of cognitive moral decision making, which is often referred to as Rest’s four component model, is used pervasively through the majority of accounting ethics research, and is also used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the analysis of survey results completed as part of this dissertation as well. The Cognitive Ethical Decision Making Model is specifically focused on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort. Illustrating the Defining Issues Test (DIT) One of the other major contributions Rest (1979) made in ascertaining the ethics levels of respondents throughout his research was the development of the Defining Issues Test (DIT), which is also used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the DIT model continues to supplant and enhance knowledge in the key area of empirical ethics research (Rest, 1979). How the DIT is constructed begins with a measurement of the individual’s responses to moral dilemmas often defined in the context of scenarios or short vignettes that explain the key concepts behind the concepts being tested. Through the use of these scenarios or vignettes, the respondents’ views of ethics and morality emerge (Rest 1979). The test is typically written yet has also been placed on websites to make it possible for respondents from many different locations geographically to take the test at the same time. It is considered one of the more effective tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short version) is accompanied by 12 stage specific questions (items). The respondent next reads the dilemma and chooses one of three decisions that align with their perception of the situation. Following this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to rank the four most important items using multiple choice questions. The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is true with most research methods, the use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the reliability factor of the DIT instrument over the MJI. The MJI requires the interviewer to assess the subject’s response and assign a value to that response, introducing bias into the analysis of results (Elm Webber, 1994). This method of scoring used in MJI could potentially influence the reliability of the results since the analyst who is interpreting the responses of the subject rather than the subject choosing a response from alternatives (Elm Webber, 1994). A typical structure of the DIT is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral arguments in each dilemma relating to moral reasoning. Each of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation given their perspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a score that indicates the respondents’ moral and ethical reaction to the points made. A score of four points is given for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the scores, with statistical analysis programs increasingly being used to manage this process. Often the scores are also measured as a series of indices as well. The Principled Index (P index or P score) is the most commonly used one in this field of research today (Rest, 1979). The first score mentioned is often the â€Å"P† score (principled morality) which defines the level of a respondents’ ethical cognition. This is a metric that quantifies the level of respondents’ reaction to scenarios and vignettes that are identified as Stage 5 and Stage 6 in the Rest’s theory. In addition to the â€Å"P† score, the â€Å"D† score quantifies responses fro all stages rather than just those identified in Stages 5 and 6. Critics have contended that the â€Å"P† score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of â€Å"P† as a measure of ethical cognition, Rest wrote â€Å"†¦represents the sum of the weighted ranks given to principled items and is interpreted as the relative importance given to principled moral consideration in making a moral judgment. (p.101). Further supporting the reliability of the DIT test are the inclusion of control variables, or items that are purely included to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approach to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of â€Å"M† and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable. Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of internal validity measures completed as well, with a test-retest methodology used to track internal validity. Scores on these tests using the statistical technical called Chronbach’s alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT scores tend to have a high correlation level to education and a low correlation to gender, religious beliefs and affiliates, and gender. The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revised updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the presence of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore limited comparative data is available. This is especially true for accountant specific studies undertaken since the introduction of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the latters’approach to managing reliability (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanese CPAs. Empirical Analysis of Accountants through the use of DIT The concepts of moral development theory have provided the financial accounting profession with much opportunity for empirical research and investigation. While specific empirical studies have defined the current level of moral development of business majors including finance and accounting students, professional auditors, tenured and lecturing accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have focused on the relationship between moral development and various accounting specific behaviors. The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The impact of the six stage theory Kohlberg has often discussed and analyzed in the works cited in this research are also analysed using Rest’s four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a pragmatic approach to analyzing the research. Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P scores of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979). After completing the analysis and calculating the mean DIT P scores, the results showed scores between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P scores of the three respondent audiences were as follows: college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) stated that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis it’s clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population. In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second study defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific study is the definition of specific disciplines in the study as well including math, psychology, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychology majors. The researchers list the mean DIT P scores of 38.75 for the respondents who are male accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, attributable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score median value of 43.19 for college seniors. The use of the â€Å"M† value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the exposure or not to an ethics course. Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes; there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example. In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of staff, supervisor, manager, and partner were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the supervisor level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level. Clearly the decline in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not necessarily refute ethical moral development theories. Following this research an paradigm (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners. Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the propensity to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, that shows a significant negative relationship between rank and DIT P scores (managers-35.7; partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores. Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a liberal college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two institutions that offer accounting degrees. The first institution included in the survey drew respondents from a private college where the accounting major curriculum is part of the liberal arts program. The second institution is a state university where accounting majors were not required or encouraged to take liberal arts courses. There were 143 total respondents in the study that completed the DIT, and the analysis of the results highlighted statistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of freshman from both learning institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased. Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to â€Å"†¦suggest that liberal learning in college may be an important factor in the development of the student’s and accounting practitioner’s moral reasoning† (p.204). The integration of accounting curriculum in liberal arts broader learning institutions has since become a foundational element in ethics research, and is relied on as a theoretical construct of the research completed in this dissertation. The dynamics involved in the moral development and perception of â€Å"whistle blowing† was studied in an empirical study that had 106 internal auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of experimental scenarios and vignettes surrounding a fraud case and experimental treatments that elicited the perception of internal auditors of â€Å"whistle blowing†. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of â€Å"whistle blowing† from the standpoint of personal punishment as a risk of unethical behavior than those with high DIT P scores. Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The internal auditors who scores lower on DIT P scores saw the act of â€Å"whistle blowing†, it can be inferred, as an external event that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental. Paradoxically however the main affiliation factors including punishment of others had little if any influence on the perc

Mrs. Turpin in Flannery O’Connor’s Revelation Essay -- O’Connor’s shor

  Ã‚  Ã‚  Ã‚  Ã‚  Mrs. Turpin in Flannery O’Connor’s short story Revelation, is a prejudice and judgmental woman who spends most of her life prying in the lives of everyone around her. She looks at people not for who they are, but for their race or social standing. In fact, Mrs. Turpin is concerned with race and status so much that it seems to take over her life. Although she seems to disapprove of people of different race or social class, Mrs. Turpin seems to be content and appreciative with her own life. It is not until Mrs. Turpin’s Revelation that she discovers that her ways of life are no better then those she looks down upon and they will not assure her a place in Heaven.   Ã‚  Ã‚  Ã‚  Ã‚  Mrs. Turpin shows prejudice in several different aspects of her life. Her prejudice is first seen when she is in the doctor’s waiting room. The story states that â€Å"her little black eyes took in all the patients as she sized up the seating situation.† (339) While in the waiting room, Mrs. Turpin is surrounded by people of many different cultural and social backgrounds. As she gazes around the room Mrs. Turpin immediately begins putting the people into categories. Some she called â€Å"white trash†, others were wealthy and pleasant, and the remainder such as Mary Grace, were ugly. Most of Mrs. Turpin’s free time is also filled with prejudice thoughts. The story states that â€Å"Mrs. Turpin occupied herself at night naming the classes of people.†(341) She spends so much of her life judging other’s lives that she does...

Arjie’s Journey in Shyam Selvadurai’s Funny Boy Essay -- Funny Boy Ess

Arjie’s Journey in Shyam Selvadurai’s Funny Boy Growing up during a time of violent political upheaval in Sri Lanka, Arjie travels an especially bittersweet journey into maturation in Shyam Selvadurai’s Funny Boy. The adults in Arjie’s extended family mostly belong to an older, more conservative generation that attempts to fit Arjie into society’s norms. The adults that Arjie meets in the community through his family are individuals who prompt him to see past the confines of his childhood, and it is Arjie’s peers who give him the extra push to understanding himself. With guidance from his extended family, his adult friends, and his peers, Arjie is able to discover his identity through understanding the impact of race and gender on his life. Although spend-the-day occurs but once a month, Ammachi has a commanding presence in Arjie’s life. While Appachi hides behind his newspapers, Ammachi is â€Å"enthroned in big reclining chairs† (Selvadurai, 2), her canes inspiring awe in her grandchildren. When Arjie is caught dressed in a sari while playing bride-bride, Ammachi decides that manual labour will teach him to be more masculine. This is the first time Arjie is embarrassed about his â€Å"funniness†, though he does not understand why. It is also at his grandparents’ house that Arjie first learns about the tension between the Tamils and the Sinhalese. Afraid that people will talk, Ammachi forbids Radha Aunty to receive rides from Anil Jayasinghe, a Sinhalese. Arjie does not comprehend why Ammachi is upset, for he is in a Sinhala class at school and his friends are Sinhalese. His parents’ best friends and servant are Sinhalese too. Nevertheless, Ammachi sends Radha Aunty to Jaffna for a month, hoping that ... ...hehan allows Arjie to reach a new level of understanding about his place in a world where race and gender are of utmost importance. Directly and indirectly, the family and friends of Arjie all impress upon the boy their views on race and gender. The familial love of Arjie’s extended family is at times hurtful and confusing, but it nevertheless serves to guide Arjie through the growing up process. The lives of family friends merge with Arjie’s for only short periods of time, yet the values that these friends cherish linger on in Arjie’s conscience. Arjie’s peers grow up with him seeing the world through eyes that are near in age, thus their views on race and gender truly open Arjie’s eyes during his journey into maturation in Selvadurai’s Funny Boy. Works Cited Selvadurai, Shyam. Funny Boy. Toronto, Ontario: McClelland & Stewart Inc., 1994. Arjie’s Journey in Shyam Selvadurai’s Funny Boy Essay -- Funny Boy Ess Arjie’s Journey in Shyam Selvadurai’s Funny Boy Growing up during a time of violent political upheaval in Sri Lanka, Arjie travels an especially bittersweet journey into maturation in Shyam Selvadurai’s Funny Boy. The adults in Arjie’s extended family mostly belong to an older, more conservative generation that attempts to fit Arjie into society’s norms. The adults that Arjie meets in the community through his family are individuals who prompt him to see past the confines of his childhood, and it is Arjie’s peers who give him the extra push to understanding himself. With guidance from his extended family, his adult friends, and his peers, Arjie is able to discover his identity through understanding the impact of race and gender on his life. Although spend-the-day occurs but once a month, Ammachi has a commanding presence in Arjie’s life. While Appachi hides behind his newspapers, Ammachi is â€Å"enthroned in big reclining chairs† (Selvadurai, 2), her canes inspiring awe in her grandchildren. When Arjie is caught dressed in a sari while playing bride-bride, Ammachi decides that manual labour will teach him to be more masculine. This is the first time Arjie is embarrassed about his â€Å"funniness†, though he does not understand why. It is also at his grandparents’ house that Arjie first learns about the tension between the Tamils and the Sinhalese. Afraid that people will talk, Ammachi forbids Radha Aunty to receive rides from Anil Jayasinghe, a Sinhalese. Arjie does not comprehend why Ammachi is upset, for he is in a Sinhala class at school and his friends are Sinhalese. His parents’ best friends and servant are Sinhalese too. Nevertheless, Ammachi sends Radha Aunty to Jaffna for a month, hoping that ... ...hehan allows Arjie to reach a new level of understanding about his place in a world where race and gender are of utmost importance. Directly and indirectly, the family and friends of Arjie all impress upon the boy their views on race and gender. The familial love of Arjie’s extended family is at times hurtful and confusing, but it nevertheless serves to guide Arjie through the growing up process. The lives of family friends merge with Arjie’s for only short periods of time, yet the values that these friends cherish linger on in Arjie’s conscience. Arjie’s peers grow up with him seeing the world through eyes that are near in age, thus their views on race and gender truly open Arjie’s eyes during his journey into maturation in Selvadurai’s Funny Boy. Works Cited Selvadurai, Shyam. Funny Boy. Toronto, Ontario: McClelland & Stewart Inc., 1994.

Bizet, Georges :: essays research papers

Georges Bizet   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Georges Bizet was born in Paris on October 25th, 1838. He was trained by his parents, who were musical, and admitted to the Paris Conservatoire just before his tenth birthday. There he studied counterpoint with Zimmerman and Gounod and composition with Halà ©vy, and under Marmontel's tuition he became a brilliant pianist. Bizet's exceptional powers as a composer are already apparent in the products of his Conservatoire years, notably the Symphony in C, a work of precocious genius dating from 1855 (but not performed until 1935). In 1857 Bizet shared with Lecocq a prize offered by Offenbach for a setting of the one-act operetta Le Docteur Miracle; later that year he set out for Italy as holder of the coveted Prix de Rome.   Ã‚  Ã‚  Ã‚  Ã‚  During his three years in Rome Bizet began or projected many compositions; only four survive, including the opera buffa, Don Procopio (not performed until 1906). Shortly after his return to Paris, in September 1861, his mother died; the composer consoled himself with his parents' maid, by whom he had a son in June 1862. He rejected teaching at the Conservatoire and the temptation to become a concert pianist, and completed his obligations under the terms of the Prix de Rome. The last of these, a one-act opà ©ra comique, La guzla de l'emir, was rehearsed at the Opà ©ra-Comique in 1863 but withdrawn when the Thà ©Ãƒ ¢tre-Lyrique director, who had been offered 100 000 francs to produce annually an opera by a Prix de Rome winner who had not had a work staged, invited Bizet to compose Les pà ªcheurs de perles.   Ã‚  Ã‚  Ã‚  Ã‚  Bizet completed it in four months. It was produced in September 1863, but met with a generally cool reception: an uneven work, with stiff characterization, it is notable for the skilful scoring of its exotic numbers. In the ensuing years Bizet earned a living arranging other composers' music and giving piano lessons. Not until December 1867 was another opera staged - La jolie fille de Perth, which shows a surer dramatic mastery than Les pà ªcheurs despite an inept libretto. It received a good press but had only 18 performances.   Ã‚  Ã‚  Ã‚  Ã‚  1868 was a year of crisis for Bizet, with more abortive works, attacks of quinsy and a reexamination of his religious stance; and his attitude to music grew deeper. In June 1869 he married Genevià ¨ve, daughter of his former teacher, Halà ©vy, and the next year they suffered the privations caused by the Franco-Prussian war (Bizet enlisted in the National Guard).

The Importance of Literacy Attainment in Primary Education

Why the government are driving to ensure literacy is a main priority, especially reading by six years of age. The importance of this and the effects on the child, parents, teachers and society. Abstract This paper attempts to analyse why the government are working so hard at ensuring all our primary children are reading by the age of six. The importance of this and the effect on children, teachers and society. It is well documented that reading is one of the most important abilities students acquire as they progress through their early school years. It is the foundation for learning across all subjects, it can be used for recreation and for personal growth, and it equips young children with the ability to participate fully in their communities and the larger society (Campbell et al, 2001) We will look at key issues and research which underpin the government literacy policy and ways in which it can be improved in school. In particular we focus on the extensive research between poor literacy attainment and behavioural problems within the primary setting. We trace the early literacy support programmes and how they are practised in the class room setting. We address the theoretical views on how language acquisition and literacy are interwoven. We look at the role of the teacher and school, and how policy and practice can smooth the progress of child literacy attainment by age of 6. Contents Title and Abstracti Chapter 11 Introduction 1 Chapter 22 Literature Review2 Research in to reading difficulties and behavioural problems2 2. 1 How does this affect the individual, parents, teachers and society5 2. 2 What impact does it have on the school6 Chapter 38 Analysis and critique of evidence base8 What challenges does it impose on the teachers nd what effective teaching methods are considered best practice8 3. 1 How does policy compare the theoretical research10 3. 2 Why do other countries not deem early literacy as important as the UK12 Chapter 413 Conclusion13 Chapter 514 Recommendations14 Bibliography15 Appendices19 Chapter 1 Introduction David Cameron’s conservative educational policy put his party on a collision course with the teaching profession, when he announced in November 07 that virtually every child in the country will be expected to read by the age of six under a conservative government. Cameron wants pupils to sit a reading test at the end of year one, and the target will be for all-bar those with serious learning difficulties, to pass. Their policy to scrap the key stage one testing, which was quite controversial, has already been enforced. His policy to concentrate on the absolute foundation stone, which is an ability to read, has yet to be enforced. He wants 90% of our children reading by the age of six, the other 10% with acute special needs will be given additional help (BBC News Nov 2007). It is also been observed that most children will naturally read by the age of six, as they progress though the foundation stage and key stage one. The problem arises with the children that do not progress so easily. At the age of four and five most children are less aware of their peers, they are more interested in their own ability to do. Yet as they turn six their awareness of others and their abilities become more interesting. This in-turn leads to the less gifted children realising that they are not as bright as other children, which can leads to them feeling disheartened and inadequate. Consequently this may lead to the less gifted children giving up and becoming disengaged, which can cause behavioural problems. Therefore if the teacher can help these children early, perhaps the achievement gap will not be so noticeable, therefore prevent further elevation of problems that arise from detachment (Teacher TV 2009). It is though however that at such a young age, this behaviour is more easily managed and can be reversed (Moffitt 2006). Apparently there is a scheme behind David Cameron’s policy. As early prevention may hopefully alleviate the need for expensive intervention later on. Chapter 2 Literature Review Research in to reading difficulties and behavioural problems As it has frequently been observed that reading difficulties are accompanied by behaviour problems ( Berger, Yule & Rutter, 1975; Rutter, Tizeird & Whitmore, 1970). However, the exact nature of the relationship has been difficult to elucidate. One possibility is that behaviour problems arise as a consequence of the child's reaction to being a poor reader. An alternative possibility is that the behaviour problems pre-date the reading difficulty and affect the child's capacity to profit from reading instruction. A third possibility is that behaviour problems are related to reading difficulties because they share a common cause. A likely candidate for such a common cause would be home background. Of course, none of these possibilities are mutually exclusive. All could be partly true, with causal influences operating in both directions between reading difficulties and behaviour problems, as well as coming from home background. Several studies have attempted to sort out these various possibilities. Two major approaches have been employed. The first is to compare children who have both reading difficulties and behaviour problems with children who have reading difficulties alone and with children who have behaviour problems alone. If the children with both reading difficulties and behaviour problems are similar in background to those with reading difficulties alone, rather than those with behaviour problems alone, then it is likely that behaviour problems arise in part as a consequence of reading failure. Conversely, if the children with combined problems are more similar in background to those with behaviour problems, then it seems likely that the behaviour problems are the primary disorder. A number of studies have been reported using this approach with antisocial behaviour problems. Rutter and Yule (1970) studied 9 to 10 year-old children on the Isle of Wight. They found that the children with combined problems were more similar in background to those with reading difficulty alone and concluded that the reading difficulties produced the behaviour problems. Sturge 1982) research with 10 year old children from inner London school found that those with combined problems had background characteristics in between those of the two groups with pure disorders. She concluded that in some cases, behaviour problems might be secondary to reading difficulties, but that this could not be the complete explanation. However, Varlaam (1974) also used inner London children and did find those with com bined problems to be more similar to children with pure reading difficulties. Generically speaking, then, the evidence using this approach has been consistent with the view that behaviour problems arise as a consequence of reading failure. The second approach adopted by researchers on this issue is the longitudinal study. With this approach, children are followed over the first few years of schooling. Those who have developed reading difficulties after this time are then studied to see if their behaviour problems were present before formal reading instructions began or whether they developed only later as a reaction to reading failure. Two studies have used the longitudinal approach. McMichael (1979) assessed Scottish children for behaviour problems and reading readiness at school entry and then two years later assessed reading achievement and behaviour problems. She found that antisocial behaviour problems preceded the later reading difficulties. However, the children with behaviour problems at school entry also had lower reading readiness skills. On the other hand, McMichael found no evidence of an increase in behaviour problems as a consequence of reading failure. Stott (1981), working with Canadian children, followed them over the first three years of schooling. His findings concurred with those of McMichael (1979) in that children who developed reading difficulties were found to have behaviour problems at school entry. Stott attempted to rule out the possibility that home background was a common cause of both behaviour problems and reading difficulties by grouping the children according to living conditions. He concluded that on the whole it was behaviour problems which led to reading difficulties, home background was not ruled out as a contributing factor Moffatt 2006) of Royal Institute of London did an extensive study on twins and genetics relating to poor literacy and behaviour problems in primary. His research was surprising, as his results, found genetics did not explain it. He feels it’s an environmental process, such as what goes on in the classroom, and this is important because it can be changed. His researchers say their fi ndings indicate that academic intervention can have a positive effect on behaviour. Programmes that target either reading problems or behaviour problems during the pre-school and early primary school years are likely to produce changes in both areas, the research concludes. 2. 1 How does this affect the individual, parents, teachers and society There is a strong link to literacy attainment and confidence levels with regards to socio-economic advantaged children. The facilitation of these opportunities in the home (quiet reading environments, encouragement to read as a leisure activity, having plenty of books readily available, all enhance the development. The negative effects of reading problems are also well documented (Harris & Sipay, 1990). There is evidence that reading disability is associated with social, economic, and psychological problems. The Green Paper,’ Excellence for all children, meeting the special educational needs’(DfEE 1997), acknowledged the Literacy task force recommendations for developing strategies to enable parents and schools to work together in supporting the literacy achievement for children with SEN’ (DfEE 1997, section 13, p 15). With this in mind it is important that the teacher offers practical advice and methods of intervention to the parents. The effects of good prevention and early intervention, along with effective parenting support will help reduce the risk of antisocial behaviour later on (Rutter 1979 and Epstein 1986). By working with the parents, the teacher can construct a plan of action that will facilitate the child’s learning. If the parents are poor, the teacher can suggest the child takes books from school to read at home with the parent. If the parent is not able to read or is working all the time, alternatives arrangements can be made for other family members to help. By taking a pragmatic approach the teacher will hopefully be able to help both the child and their parent with play based activities that will help to raise the spirits of the child while they learn (Wadworths 1991). The role of the teacher in literature-based instruction is one of decision maker, mentor, and coach. The teacher plans and supports activities that allow children to do those things one naturally does with literature (Routman, 1991). This role includes planning themes, helping students activate the appropriate prior knowledge, and supporting students in reading and responding to the literature in appropriate ways (Martinez & Roser, 1991). In some instances the teacher plans and teaches mini-lessons using the literature as a model for helping students learn a needed strategy or skill (Trachtenberg, 1990). As a mentor, the teacher serves as a model for reading and writing, by reading aloud to students, the teacher models language for them. Through shared writing (McKenzie, 1985), the teacher models all aspects of writing, grammar, usage, and spelling. By supporting students with such activities as shared reading, literature discussion circles, and response activities, the teacher plays the role of coach (Cooper, 1993). 2. 2 What impact does it have on the school The principal’s challenge is to ensure that teachers have knowledge of current literacy best practices and access to the tools and resources needed to incorporate them. The principals need to have a working knowledge of literacy and the latest research findings about learning. They also need to ensure high quality instruction is supported by strong literacy frameworks. This may include the opportunity for peer coaching, classroom visitations, and literacy courses made available. Along side the practical courses the principal should ensure all her teachers opinions and ideas are valued, it is her role to support, motivate and encourage excellence in all her teaching staff. As teachers are a major part of a vision for literacy, competent, caring, and committed teachers create the conditions for learning literacy. To assure quality learning for all young children, all teachers need a foundational knowledge about literacy learning, and they need to apply that knowledge with sensitivity and skill in daily reading and writing instruction (Little 1999). a growing body of evidence suggests that reading problems are preventable for the vast majority of students who encounter difficulty in learning to read, if these students receive extra support in the form of an early intervention program (Goldenberg, 1994; Hiebert & Taylor, 1994; Reynolds, 1991). All of the reading recovery programs reflect a model of reading as an active, meaningful, constructive process. Before-reading activities are used to build or activate relevant background knowledge, concepts, and vocabulary. Students are taught to monitor their reading to ensure that what they are reading makes sense. They are taught strategies for correcting word recognition errors that detract from meaning, and they are given opportunities for reacting and responding to selections they have read. The texts they are asked to read are read for enjoyment and for information. Other activities are developed within a framework of reading for meaning. Because reading for meaning is the constant point of reference and because students in these programs need substantial help in building word-identification skills, the amount of time spent in discussing selections and in teacher questioning about the selection is kept to a minimum (Reynolds and Wheldall 2007). Chapter 3 Analysis and critique of evidence base What challenges does it impose on the teachers and what effective teaching methods are considered best practice The Curriculum is only as good as the people who offer it; practitioners play a major part in how a child leans and indeed what they learn. Gerhardts (2004 and Gopnik et al. , 2001) point out that for a child to develop effectively, it is important that the child has a warm loving, nurturing relationship with their teacher. Pedagogy on which teachers can draw on: All children need to acquire knowledge of the alphabetic system to become skilled readers. The most direct way for teachers to accomplish this is by providing explicit, systematic phonics instruction as one part of a comprehensive early reading program. Systematic and explicit phonics instruction is effective for all students in kindergarten and grade 1, regardless of socioeconomic status or the ease with which children learn to read. Along side this runs the different modes of reading and their advantages to the children. The term mode of reading refers to the different ways literature may be read aloud by the teacher, shared, guided by the teacher, cooperatively, or independently (Cooper, 1993). By changing the modes of reading used for different students, teachers are able to scaffold instruction and provide different levels of support for students in order to make them successful in reading a piece of literature (Cooper, 1993; Cullinan, 1992; Tunnell & Jacobs, 1989) Reading aloud is the single most influential factor in young children’s success in learning to read. It builds listening skills and vocabulary, aids reading comprehension, and develops a positive attitude toward reading. The teacher reads aloud daily to the whole class from a variety of children’s literature (fiction, nonfiction, and poetry). Shared Reading The children (or a small group of children) see the text, observe the teacher reading it with fluency and expression, and are invited to read along. Eyes on text with voice support are shared reading. Shared reading gives an authentic reason to practice skills and strategies. It creates a low risk environment and supplies support so children can join in and see themselves as readers. Guided reading The teacher selects books from a variety of genres for a small group with the expectation that all children can read the selection at an instructional level (90 to 94 percent) with prompts and questions. Guided reading provides the teacher with time to observe reading behaviours. It lets the teacher see the children functioning as readers and helps the teacher know what to stress next to move the children forward. The child selects and reads a variety of genres, an integral component of all levels of reading development. Independent reading provides practice and builds fluency and comprehension. It also demonstrates that reading is a priority. It is a time to assist a student in choosing appropriate books and allows them time in reading books of their choice. This helps ensure success and enjoyment (Cheminais 2005). scaffolding instruction Which is a concept that has grown out of research on how individuals learn (Collins, Brown, & Newman, 1986; Vygotsky, 1978). This concept is based on the idea that at the beginning of learning, students need a great deal of support; gradually, this support is taken away to allow students to try their independence. This is what Pearson (1985) called the gradual release of responsibility. If students are unable to achieve independence, the teacher brings back the support system to help students experience success until they are able to achieve independence (Cooper, 1993). By using this method it is hopefully more clear-cut which children are in need of more support. Modeling Through Storybook Reading Recent research clarifies the extreme importance of reading storybooks to young children both at home and in school. Very early, children begin to imitate that reading — at first by relying exclusively on picture clues and memory. With increased experience they begin to focus on the information that print conveys (Snow, 1983; Sulzby, 1985; Teale, 1987). 3. 1 How does policy compare the theoretical research Most all theorists regardless of their particular thesis, believe that nature and nurture are interwoven in a child’s development. As Chomsky’s belief in nature still relies on nurturing for a child to gain its full developmental potential. As he wrote â€Å"If a child is placed in an impoverished environment, innate abilities simply will not develop, mature, and flourish (Taylor and Woods (2005). Similarly, a child brought up in an institution may have ample experience and nutrition, but still may not develop normally, either physically or mentally, if normal human interaction is lacking†(Chomsky 1987 p 2). So as Chomsky, believes the child is born with specific linguistic knowledge; Skinner, is portrayed as believing that language is entirely a matter of conditioning; Piaget, who sees language development as an outgrowth of general cognitive development; and Bruner, who emphasises the importance of the social/interactional context in which language development takes place. All have a common link as one depends on the other to reach its true potential (McCartney K and Phillips D 2006). Every Childs development does depend on their physical, cognitive, social and emotional self. And each of these components of self depends in part, on the changes that are taking place in other areas of development (Shaffer 1992). In reality, this is some times overlooked by practitioners in their assessments and evaluations of our children. As the measurements of achievements rears it ugly head, and some teachers focus on the bright and gifted while the less gifted child is left to his own devises. Most school want to have a good record of achievement and thus instruct their teachers to comply with their wish to get the best results for the school as possible. For some teachers this is a bitter pill to swallow as their time is taken up by helping the gifted children reach the highest targets, unavoidably leaves the less gifted neglected. Ability tracking, is yet another thorn for the less gifted children as this is where students are grouped by their ability, some theorists argue that this undermines the self-esteem of low ability students. As children are placed on the red, yellow, blue or green table depending on how clever they are perceived to be, by the teacher. Thus contributing to poor academic achievement and a high number of children feeling disheartened and demoralised. As we mentioned earlier how children of six are more aware of their peers, this only highlights the fact, leaving the less gifted children believing they are stupid, so they stop trying to achieve. Rutters research in 1983 suggests that mixed ability groups are more advantageous for children in primary education and ability tracking was more sensible in the latter senior years at secondary. Rutter 1983) put high emphasis on the teacher’s attitudes towards their pupils as being vitally important to the Childs achievements. Motivation, praise, encouragement and a high expectation are all crucial to ensuring a child succeeds (Pollard 1997). 3. 2 Why do other countries not deem early literacy as important as the UK Dr Ken Spencer (2007) from the Institute of Learning at University of Hull, fought back in response to all the critics of Cameron, as they protested why other countries did not deem this an important issue. He made them aware of the reason why Scandinavian children can start reading at six: their language has a transparent writing system, in which each sound has only one letter associated with it. With such a writing system all children read in about six month, no matter when they start school. His research evidence shows that learning to read English will always take three or more years longer, than most other languages. There is now indisputable evidence that complex combinations of letters and their irregular behaviour interact to make English the worst example of alphabetical language. Chapter 4 Conclusion Language and literacy development, like all human development, will be heavily determined by the nature of the environment, and may be severely limited unless the environment is appropriate. A stimulating environment is required to enable natural curiosity, intelligence, and creativity to develop, and to enable our biological capacities to unfold. The fact that the course of development is largely internally determined does not mean that it will proceed without care, stimulation, and opportunity (Penn 2005). Like Chomsky perceived â€Å"teaching is not like filling a cup with water, but ore like enabling a flower to grow in its own way; but it will not grow and flourish without proper care†(Chomsky 1897,p1). There is evidence that teachers whom have a holistic view with a child centred approach, can lead to a more fruitful interaction between the realms of theory and practice, which in turn will benefit the child’s learning and behaviour. The examples of rese arch in the fields of literacy and development discussed, show how work which was originally theoretically motivated can lead to practical recommendations for intervention. Chapter 5 Recommendations It does appear that there is extensive evidence to suggest that poor teacher may have a lot to do with poor literacy attainment and behavioural issues. Perhaps David Cameron quest for literacy attainment will only be achieved once the teaching pedagogy improves. Adults, like children, learn better when they perceive a need for the information they are learning. Staff development should provide teachers with authentic, meaningful tasks that relate to improving classroom instruction. Helping teachers improve instruction must focus on more than just going through the motions of teaching. Showers, Joyce, and Bennett (1987) analyzed more than two hundred research studies on staff development and concluded that a major factor in how teachers teach is how they think about teaching. Staff development should help teachers increase their knowledge and learn to think about their instructional decisions. Having a basic level of knowledge about an innovation is important in helping teachers â€Å"buy in† to it (Showers et al. , 1987). Over the last fifteen years the emphasis on staff development has evolved in many ways, from workshop sessions to more comprehensive, collaborative approaches that focus on the individual needs and concerns of teachers (Waxman, 1987). Hopefully by improving our pedagogy and focusing on a more holistic child centred environment all children and teachers will benefit. The research literature to date has suggested pathways for us to take. It is up to us as a society to make the journey. 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