Promote person centred approaches in health and social care Essay

1.1. Person centred planning (PCP) should encompass every aspect of a service users support. Effective PCP is designed to ensure that the individual’s needs are always central when creating an effective support plan. Aspects such as an individuals goals, history, communication requirements, likes, dislikes and personal preferences should all be dutifully incorporated to create a fair, effective and unique care plan. 1:1 support with an individual is paramount when gaining an understanding of how their needs are to be met. Providing a chance for them to be involved with the planning process can provide an opportunity for service user empowerment as well as making sure that their support is fully tailored to their needs. 1.2. Using effective care plans that apply person centres values provides the service user the chance to create a plan that it directly linked to their values and needs. Nobody likes to feel as though a generic method of care is applied when considering his or her support needs. Everyone is unique with requirements that relate exclusively to themselves. Read more: Define person-centred values essay Creating a care plan that ensures that person centred values are met will make all the difference when considering an individuals ability to understand, agree with and engage with their support plans. A care plan should always relate directly to the individual involved. This can relate to the way in which any given goal can be effectively achieved or it could relate to how the individual interprets their care plan. For example if a service user found it difficult to read information could be conveyed through the use of pictures. It is incredibly important to ensure person centred values are applied within care plans to ensure that an individual agrees with the goals proposed as well as the best way in which to attain them. 2.3It is important to remain flexible when considering a service users support needs. An individual will always be changing and growing so it is important that this is reflected within their care plan. For example when I have previously supported NP goals relating to his ability to gain confidence whilst walking outside had to be met in a way that made the goal attainable. At first a goal of independent walking had been included within his IPP however any strict detail as to why and how this were to be most effectively achieved had to be assessed whilst communicating with him during our 1:1 support sessions. It turned out hat this goal was advised so that he could gain the confidence to go to work independently without the need to get a life from his relative. As we would commonly visit the supermarket we created a method whereby the journey to the local supermarket was broken into segments where he would walk independently, slowly managing a further and further distance each week. Had I said that he should walk the entire journey by himself without breaking it down into manageable steps this goal would have not been completed. Therefore the effective completion of this goal was only attained through the needs of the individual being met on a personal level. 3.1Mental capacity can be a complicated and ever adapting benchmark when assessing a person’s ability to do what is best for themselves. People must always be allowed to make mistakes as this will always be an inalienable human right of any individual. Ensuring that people do not put themselves or anyone else in direct and immediate danger is the reason behind why the mental capacity act has been created. Factors such as anxiety and tiredness can affect an individuals ability to express consent which is reflective of their true needs. When a care plan is created it is always best to do it at a time and place where a service user feels relaxed and able to express their needs in a manner that is in alignment with their true feelings. For example at time times when I have supported ES he has been unable to convey a true account of his feelings due to being anxious at the time. If this is the case it is best for ES to spend some time doing relaxation exercises so that he can effectively participate in the design of his IPP. 3.3If consent cannot be readily established an assessment of the persons capacity would need to be carried out. Firstly it would have to be considered that the individual understands what they are being asked to do, why they are being asked to do it and to what the concequences of their choices may be. It is worth considering if they are relaxed, tired or preoccupied at this time. It can be beneficial to implement relaxation exercises to try and calm down a service user or even getting in touch with their family to ensure that their needs are fully met. If they are putting themselves or anyone else in immediate danger it can at points be necessary to contact emergency services depending on the severity of the situation. However this should always remain a the last option available when trying to diffuse a situation. 4.1Active participation pertains to a method of support that ensures an individual can participate as independently as possible when completing everyday activities. It is important that a service user feels actively involved in the care they are receiving rather that just having a support plan prescribed to them which does not truly reflect their needs. It provides a chance for individuals to make choices that directly affect their life and as a support worker it is your responsibility to ensure that all the relevant information needed to make an informed has been provided in an impartial manner. If an individual wishes to access local health care services or social events then you can help them get in touch with the relevant facilities. Accessing the community, especially for people who live by themselves provides an excellent chance for empowering an individual. It can provide an opportunity to meet new people, gain confidence and subsequently become more independent. 5.3Risk assessments are a vital part to an individuals care plan. It ensures that they will not be putting themselves or anyone else in danger. Whilst  being an important part of any care plan they should remain as non invasive as possible to ensure that a service users retains the right to make their own choices. Certain risk assessments will contain a higher risk factor than others. It is when risks such as crossing road in a dangerous manner are enacted that the service users choice can become secondary to the fact that they are putting themselves in immediate danger. Risk factors such as ones that relate to dietary factors often have a smaller risk factor making it more possible to fully involve the service user in the decision making process when trying to effectively manage the risk in question. 5.4If an individual is unhappy about decisions that concern them then a number of different procedures are put in place to guarantee that they are being treated fairly. Issues concerning decisions made in a social setting should often be resolvable by encouraging a service user to talk to the individual with whom they have a disagreement in a civil, informed and fair fashion. It is important to provide an individual with enough information to make a responsible and informed choice without swaying their decision in any way. Everyone has different needs, values and requirements and it is very important to not mix your views with that of the service user. If an individual still feels the need to contest a decision concerning them then there are commonly complaints procedures put in place to make sure that their wishes are fully met. If a doctor, a psychotherapist, social worker or any other similar health professional makes a decision relating to them that they do not agree with then it is best to explain the options available to them whilst ensuring they know the consequences of each decision available. It is also important to be sure that they are fully aware of why this dispute has developed, as it can be beneficial at times to explain that person they are in disagreement with may be trying to act in their best interests. However it is always vital that they are treated in an impartial, fair and considerate manner that fully takes into account their rights,  values and beliefs. 6.1Identity relates to who we are and many people identify themselves in different ways. The factors included within this can stretch from social standing to religious beliefs or even age. The two main forms of identity are personal and social. Social identity relates to the way in which we identify with people and social groups. This could include influencing factors such as religious beliefs, hobbies and interests or even political orientation that make it easier to identify with certain individuals or groups. Personal identity is what relates to everything that we consider belonging to ourselves. This relates to inwardly identifying traits such as values, goals, passions, likes, dislikes, achievements, mistakes and ability. This largely influences the way we think and the decisions we make which is also largely ties in with self-image. A person will most often be aware that what they say, the decisions they make and the way they interact with other people influences how others view them. In other words it is how we think, or our self-image that influences how effectively we befriend certain people or groups. Self-esteem comes from a positive identity, which is largely influenced, by our self-image or the way we think. If you are dependant on others or feel inadequate in some respect you will have a low self-esteem. If we feel independent and part of an accepting friendship or group then this will nearly always have a positive effect on an individual’s self-esteem. 6.2Many factors contribute to the well being of any individual. According to Maslow’s hierarchy of needs this can be broken into 5 levels of personal development. This starts with physiological needs such as food, water and sleep etc. The next stage is about an individual’s safety where issues such as security of family, employment, property and morality are what is required to feel  fulfilled. The next stage is about love and belonging where an individual needs friendship, family and sexual intimacy to feel contented enough to move onto the next stage, which is esteem. This stage contains confidence, achievement and respect of others. The last stage is called self-actualization where an individual will refine their morality, creativity, lack of prejudices and problem solving as well as their ability to accept facts and be spontaneous. This is a common model used within psychological practices to assess whether an individual has all the necessary factors to ensure that they are completely content and have no detrimental effects to their well being. 6.3When supporting an individual it is important to make sure that you can meet their needs in a way that promotes their sense of identity, self-image and self-esteem. When I have supported MC he has explained about how he has felt unfairly treated at work. This was mainly due to his lack of career progression as well a request for a transfer not being met, although having been promised. To help with this we constructed an information leaflet about his condition, which we gave to his employers so that they were fully aware of how to best interact with him. I also started communicating with his employer about getting a transfer to a branch that was closer to where he lived. As a result of this he has now been transferred closer to where he lives as well as feeling more valued as an employee. This has helped with develop his self-identity and self image through an increased sense of self worth as well as helping to improve his self-esteem. 7.1Risk assessments are used to develop a suitable level of care for service users. Risk assessments help analyse the needs of the individual by making sure that their care is truly catered to their unique needs. Risk assessments help decipher whether an individual needs 1:1 support or 2:1 support. They can also allow health care professionals to implement safeguarding techniques to guarantee that the service user will not come  into harm. This can include procedures such as giving individuals location devices if they are prone to wondering of whilst not being fully aware of their actions amongst many other advantageous practices to ensure the individuals safety. 7.2Everyone has the inalienable right to be able to make his or her own mistakes in life. No one has the ability to make the right decisions at all times and at times like this people have the opportunity to learn from their mistakes and gain a better understanding of how to avoid similar mishaps in future. Risk assessments must allow for an individual to be able to make decisions of their own accord. One of the roles of a support worker is to be sure that individuals are provided with all the relevant information to make an informed and sensible decision but it is not up to them to have the final call on a service users final decision. Risk assessments should always be implemented to prevent a service user from harming themselves or other people but they should not be constraining to the point of refuting an individuals right to make their own decisions in life. 7.3Risk assessments should always be subject to constant change. An individual will be constantly growing and developing and this must at all time be reflected within their risk assessments. The goal of effective support is help empower service users to the point where they feel able to lead an independent and rewarding life. As this is the goal of any support provider they must be aware that for one to achieve this they need to learn to manage the risks that they are subjected to in an independent manner. Therefore as a person grows and develops towards a heightened state of independence it is important to let them take control of their own lives and that means realising that risks that they may have formerly posed a threat to their well being will be withdrawn as they will know how to autonomously manage these hazards themselves.

Research Paper on Drinking & Driving Essay

Course Project_Final Draft A real-world problem that I have conducted my research on was drinking and driving in teens. Every day, almost 30 people in the United States die in motor vehicle crashes that involve an alcohol-impaired driver (cdc.gov). Each year there are thousands of deaths because teens seem to believe they are invincible even to drinking, they get behind the wheel, and well you can imagine the consequences to that, they don’t know they don’t only put their lives at risk but those on the road as well. This amounts to one death every 48 minutes. The annual cost of alcohol-related crashes totals more than $51 billion. Conducting research can lead you to so many gateways of knowledge you never could have imaged, this especially includes statistics. You never really know about anything until you are able to see numbers, information, charts or even professional speakers giving presentations based on information that is proven to be true do to these real world problems. Statistics is a math that can give you world-wide range of numbers. Statistical methods that have helped me see my research into a bigger picture were the statistical graphics, such as dot plots, bar graphs, pie graphs, etc. A little bit of describing, exploring and comparing data came in handy as well. Data collection is the best way to be able to see or show an audience your statistics, I couldn’t have looked up a better resource than what I did, I used www.cdc.gov (Centers for Disease Control and Prevention). I liked this resource not only because I know it’s a reliable website since it’s a government based website but also because its gives you clear numbers, years, percentages but also visual statistical graphs that display their data. In 2010, 10,228 people were killed in alcohol-impaired driving crashes, accounting for nearly one-third (31%) of all traffic-related deaths in the United States. In that same year, over 1.4 million drivers were arrested for driving under the influence of alcohol or narcotics, that’s one of the 112 million self-reported assurances of alcohol-impaired driving each year. With all this information it makes you think who is all at risk? The main top categories of people who are at most risk of getting behind the  wheel un der the influence are young people, motorcyclists as well as drivers with prior driving while impaired convictions such as a DUI. Young people are at risk because the levels of blood alcohol concentration (BAC) is at greater risk than those of older people. Drivers with levels of 0.08% or higher involved in fatal crashes in 2010 were one of every 3 were between the ages of 21-24 which is 34%. The next two largest groups were the ages of 25-34 and then 35-44 and from 25-44 age group there is a lower percent tile of accidents, which can tell you teens are at great risk. Motorcyclists are at great risk because 28% of fatal crashes in 2010 were alcohol impaired motorcyclists between the ages of 40 or older. For those drivers that have had a prior driving impaired conviction are four times more like to have a BAC of 0.08% or higher of involvement in fatal crashes due to the same fact that they have done the action in their life before. Undergoing such scary and cruel information many of us think what is happening to the world?! What can we do about it?! There are many laws and actions trying to be done but all I can do is to think a little more and see what else can be done besides just increasing the legal drinking age, or taking away driver licenses of those driving while intoxicated. We have the option of parents or friends to not allow your friend to drive their car if they know they will be drinking or if you know you won’t be driving you can indicate yourself as the DD (designated driver). Other options that I believe can really help is have the media promoting more on the NO DRINKING AND DRIVING, instead of just promoting the alcoholic beverages on TV, radio etc. The biggest things that I believe that can make a difference is to come up with some kind of technology that can be installed in the car that can help detect or see if the driver is ok to drive the vehicle. Sprint has this new sort of technology that goes along with the NO TEXTING AND DRIVING, this happens by when the driver getting into the car, the cellphone shuts down automatically and it won’t come on until the car is in a complete none motion and engine off, pretty neat huh? We as Americans need to think about the box and realize there are bigger things out there causing great effects and so we then must build bigger and better.

IMC Essay Example | Topics and Well Written Essays - 3000 words - 1

IMC - Essay Example These include sales promotion, direct marketing, publicity, and advertising. Many big companies have been implementing new ways of technology and media that will help them in their IMC strategies. IMC has become very beneficial to companies in maintaining their competitive advantage, by helping them focus on marketing, operations, and sales resources in promoting the same messages to consumers and by making sure that marketing and sales promises are consistently being delivered. IMC also improves the value of the promotional effort by increasing its cost-effectiveness. This has a direct positive effect on the expenses incurred per unit being sold, which in turn has a positive effect on the balance sheet. Finally, IMC brings out better results for the company because sales, advertising, and marketing functions, which were in the past taken as separate functions now function as one under the IMC. This brings out coordination and cohesiveness that is reflected in positive results for the company. IMC has become a crucial aspect of companies that want to succeed in their operations. This helps in coordinating and branding communication efforts to achieve the objectives of the organization (Schultz, 1993). The most popular version of the IMC planning model is the five-step strategic planning process. This includes selecting the target audience, understanding the target audience decision-making, determining the best positioning, developing a communication strategy, and setting up a media strategy. Selecting the target market starts by analyzing and comprehending the market and understanding consumer wants. This is considered the start of a successful marketing campaign. Once the company has found a niche for its products and services, it is crucial that it does a research on its competitors and similar products and services that are available in the market. After this process, the company can be

MHE509 Emergency Planning and Methodology Module 3 Case Essay

MHE509 Emergency Planning and Methodology Module 3 Case - Essay Example This paper will discuss and answer the following question: 4) What are a few of the most important consideration that should be taken into account when evaluating the decision making abilities of the incident Commander Can his decision making abilities be evaluated by a supervisor or other responsible person without the experience from having to perform in similar situations 1. Based on the statements presented above, do you believe that the new Department clearly recognizes the importance of local government in responding to and controlling small to moderate size disasters Please justify your position The US Department of Homeland Security (DHS) employs approximately 180,000 people. It has a daunting mission: lead the nation's unified effort to secure America which encompasses the deterrence and prevention of terrorist attacks and protection from and response to threats and hazards. The department ensures safe and secure borders and promotes the free flow of commerce. (Light, 2007) The DHS clearly recognizes the importance of local government in responding to and controlling small to moderate disasters. The department develops a comprehensive overview of American strategic interests and objectives for the security strategy. It identified the alternatives to implement the national security strategy by defining the security goals for American society, and by describing the internal and external policy instruments required. Furthermore, it identified the sequence of measures needed to respond to external threats. (Parachini, 2003)The DHS works in close coordination with the local go vernment. A clear example of this is that the DHS relies on the first responders such as EMS personnel, public works, fire and rescue and police agencies. Whenever an emergency arises, one of these local agencies is the first to get notified and/or arrive to the scene, and hence, these local agencies are heavily involved. The state homeland security directors' top strategy is to link interoperable communications for first responders. The second strategy is to merge the response strategies of state and local agencies. The third strategy is to develop a state intelligence fusion center where emergency responses can be analyzed and solved. The fourth strategy is to confirm and protect critical infrastructure. The Department of Homeland Security also helps state and local emergency management efforts by providing huge budgets in grants, and program support. A major case is the Emergency Management Performance Grant (EMPG) which is an all-hazards emergency preparedness grant program in s upport of capacity building at the state and local level. The Homeland Security Grant Program

Computer crime Research Paper Example | Topics and Well Written Essays - 250 words

Computer crime - Research Paper Example These criminals are traced through the computer system, and they are got through computer IP addresses and Mac addresses which are unique with the log files they generate. These are among the various and popular problems of lack of confidentiality and privacy in the computer users. Below is a discussion of various examples of computer crimes. Some of the contents circulated in computers in various non-specific ways. These may include obscenities, inflammatory and derogatory contents of speech form people focusing on a specific target group in the society e.g. gander, race or religion among other social groups. This can also be used to propel hate speech in political volatile regions and political arrest situation where ethnicity prevails among the leaders. Fraud is a criminal act that involves false acquisition of money through the use of computer and network system. This includes hacking of bank accounts, vandalism of ATM and the use of fishers to hack password for false transfer of online money. This is an illegal practice and harms the unsuspecting victims. It is evident that information and technology and government officials have well documented numerous incidents on the breakdown of servers and network infrastructures due to sabotage (Parker, 1983). These criminals pulls down the servers, and stop the normal operation causing loss of data, and siphoning information from the servers and hence causing many institution suffer from computer terrorism

Skadurz Pro Case Essay Example | Topics and Well Written Essays - 500 words - 1

Skadurz Pro Case - Essay Example Skateboarding and snowboarding used to be fads, but they have matured into mainstream sports events. At the same time, they have maintained their following as a hobby for many amateurs. Both as a sport and a hobby, the patrons of this activity are either adolescents, teen-agers or young adults, as the activity is too strenuous for older adults. Also, it may be assumed that the clothing lines carried by the stores are those that cater to the youth’s tastes and preferences. Greater safety consciousness has prompted the use of mandatory safety gear, including helmet, elbow and knee pads, items which could be included, as it most likely was, in the goods for sale in Skadurz. This would have added to potential sales in the stores. Location: Sudbury is a relatively young city, with the median age at 39, and about one-third of all the residents are below 25 years of age. There are also a dozen high school in the are, two colleges and one university, indicating that young people residing outside the city would certainly be visiting it on a regular basis, because they would be enrolling and studying in these academic institutions. Maintaining the status quo would entail no extra expense, but store performances may suffer if Connie retires and Joel takes over management of both stores. Hiring a new manager may be needed. Also, this does not address the threat of the new competition If South End were shut down, the advantage is that New Sudbury accounts for approximately 60% of the sales and the profits (see Table 1), and thus has a stronger market. The disadvantage is that the existing market may weaken because of the new competition in the area (West 49), and if this store fails, then Skadurz would have lost both South End and New Sudbury markets. If New Sudbury were shut down, Skadurz would immediately lose 60% of its sales and profits. On other other hand,

Operations Management Essay Example | Topics and Well Written Essays - 2000 words - 7

Operations Management - Essay Example What this will do is to provide Organization A the right platform as far as completing its job is concerned. First in this paper, we will discuss the problems associated with Organization A as well as the strategies that it can undertake in the anomaly that it has run under. (Cavaness, 1993) Later on within this paper, we will explore the very same for Organization B. Now starting with Organization A, we find that this manufacturing unit is meeting the needs of the customers only when the customers are pushing the manufacturing organization time and again. There is an element of ‘moving forward’ on the part of the Organization A which suggests that the proactive attitude seems to be missing from the mix. What Organization A can do in such a situation is to think on its feet and consistently make amends so that the specifications no matter how difficult are put forward by the client, are met in a timely and diligent manner by the Organization A. This requires authority of purpose and self belief holds the key for such an undertaking as this would open alternate ways in order to reach the goal – which at the end of the day is to satisfy the customers and bring them the much needed product specifications and sub-parts on a continuous basis. (Buehler, 1991) The manufacturing organization is falling short on the desired expectation s since it has not yet understood the requirements which the customers have with the organization. It is also a significant reason that the Organization A does not have enough faith in its own capabilities and capacities and for this it needs to understand its own business philosophy before it advocates the same to the customers through the meeting up of demands and product specifications and changes. There is a lot of learning on the part of the manufacturing organization since it has to consistently meet the demands,

MDCM IT Strategy. Case study Essay Example | Topics and Well Written Essays - 1250 words

MDCM IT Strategy. Case study - Essay Example Consolidation in the medical device industry had also slowed market growth. As a result MDCM had shifted its growth strategy from geographical reach to diversification through acquisitions. The type of business that MDCM operated in was contract manufacturing. In this business, the manufacturer had pioneered the process of creating close partnership arrangement with customers to maximize their success with MDCM’s products. MDCM had decades of experience in the business. However consolidation in the industry had given greater bargaining power to the customers so that the company could not price competitively. MDCM’s competitive position was further weakened by a lack of cost control. There was lack of coordination among departments, suppliers, logistics so that expected synergy gains from the acquisitions could not be realized. By focusing upon acquisitions, MDCM was in effect implementing the strategy of diversification into related products. This made the company more globally diversified, enabling it to better serve large customers who were also becoming globally diversified. However MDCM’s operating and profit margins continued to fall in a compe titive market. Because MDCM operated in an industry which was consolidating and which had more efficient competitors, the company continued to decline in market share and profits. As mentioned in the case, even though MDCM was the largest company in the industry, it had the worst operating and profit margins. ... The overall strategic goals of this firm at this time are to implement operational and cost improvements and to focus on IT integration. The two goals are related since operational and cost improvements can be realized from IT integration. As indicated in the case, the management was facing problems with the cost structure, sales and marketing and production scheduling. These problems could be addressed by the right IT implementation plan. The implementation plan should be aligned to the overall strategic goals of the firm which are to implement operational and cost improvements in medical device contract manufacturing. The company had recently lost its competitive advantage because of its high internal costs which hampered the company’s ability to price competitively against smaller, more efficient rivals. As a result sales and profits continued to decline. Therefore the top priorities at this time were to undertake a project related to IT strategy synchronization that would lead to improved information flow which would facilitate operational and cost improvements. The industry had gone through a consolidation process which reduced the number of customers. Because there were fewer larger customers, they had more pricing power. Therefore, in order to remain competitive, MDCM would have to access more information about its business processes, thus enabling the managers to take corrective action which would turn around sales and profits. The critical success factor at this time was tight coordination between the different business functions. Traditionally the strategic focus of the company had been to locate close to the customer. However this strategic focus had been changed as a result of the Horizon 2000

Article analysis for an Economics class Essay Example for Free

Article analysis for an Economics class Essay If someone earns a sum of money, and saves it rather than spends it, then, in no way can a person be losing wealth if not for inflation, which prompts the prices of all goods and services to rise. One may see this as a trend among businesses to maximize their profits. In reality, the root cause of the problem is not with businesspeople, but the Federal Reserve System continuously adding more money into the economy. The article I have chosen to summarize examines the U. S. economy of today mainly the food and energy prices that have rose sharply since March 2003, which has prompted the Fed to concern itself with the onset of inflation. In reality, what triggers the rise in prices is an increase of money in circulation, which is a result of the actions performed by the Federal Reserve. The Federal Reserve, being the government agency responsible for printing the nation money supply, determines how many dollar bills are put into circulation. The dilemma arises because, when more money is added into the economy and an individual has not spent any of it, the person is now poorer in relation to everyone else than they once were. Adding more money into the economy dilutes the value of each individual dollar, thereby decreasing its purchasing power. The article states that the price index gained larger than expected .3 percent, which adds to the inflation anxiety on Wall Street (Freilich). Inflation, however, tends to hurt the poor far more than it does the rich. For example, if a woman retires with four thousand dollars saved up, and the cost of a decent living is five thousand, then she only has eighty percent of what she needs to survive. Then, a year later, if there is one hundred percent inflation, then the necessary cost of living becomes ten thousand dollars. Even if that woman still had four thousand dollars, she would now have only forty percent of what she needed. Though they often have been blamed for inflation, businesses themselves are victims of inflation, as each company sees the costs of all of its resources rising. Retailers pay rising costs to distributors, who pay a rising cost to suppliers, who pay a rising cost for their resources. If a businessperson does not raise the prices of the merchandise, while the prices of resources  are rising, then he or she will have to reduce profits or cut back on much-needed supplies and services to maintain the company, which, in the end, could mean less business and still result in less revenue. Thus, inflation necessitates that businesses raise prices and employees demand higher wages, which often takes place in a random fashion. The article further states that prices received by farms, factories and refiners gained sharply to 0.8 percent last month, the largest jump since March 2003. Additionally, the Labor Department said first-time filings for state jobless aid fell 15,000 to 336,000 in the week ended June 12, their lowest level since early May. Increase in prices and an improved job market suggests that the U.S. economys momentum is likely to build in the coming months. The article adds stating that in addition to the growing economy, the dollar first rose against the euro and prices for U.S. government bonds fell, pushing yields up. Investors are worried about inflation pressure because stocks slipped, in part because of inflation concerns, but also due to news of more deadly bloodshed in Iraq. Inflation is understood that when governments print plenty of money and spend considerably, watch out for rising prices to continue. However, the volatile stock market and with elections coming soon, I believe to expect the unexpected. References Freilich, Ellen. Data Puts Inflation in Focus. Retrieved online Jun 17, 2004 Website: http://www.reuters.com/financeNewsArticle.jhtml;jsessionid=0RS0105W2AE4ECRBAEKSFEY?type=businessNewsstoryID=5450085

Toray Textiles in to Mansfield Essay Example for Free

Toray Textiles in to Mansfield Essay Case Study of * What is Toray? * Why Mansfield? * How does it benefit local community? * The multiplier effect. * Factors involving the choice of a work site Toray Textiles Key facts : * Established in Japan in 1926. * Owns over 60 branch plants Asia, North America, Europe, making company name recognised worldwide. * Plants include: Italian artificial suede manufacturer, French carbon fibre manufacturer. * Sales offices located in Milan and Frankfurt. Why Britain? * Close link with Marks Spencer provides a good product outlet and can supply new designs at short notice. * Turnover expected to be over 80 million pounds from new plant in Mansfield. * Japan has become too expensive as a manufacturing base for a product so technically unadvanced. * E.C. rules state that, unless 60% of any product is made in E.C. by E.C. registered employees, then the product is subject to import duty in the form of money or commission, or by limiting the amount of the product sold (tariffs/quotas). * Productivity higher than in Japan and U.S.A. * Automation higher than in Japan and U.S.A. * Less training required. * High unemployment rates. * Longer working week. * No minimum wage or legal paid holiday. Why Mansfield? * Mainline inter-city rail link to London and Birmingham making big cities more accessible products can be sent for sale more easily. * Accessible to the M1 and U.K motorway networks access to buyers and channel ports easier imports and exports. * High unemployment not only will vacancies be filled but there is competition workers could accept lower wages. * Nottingham is nearby worldwide reputation for textiles. * High water table in area vast quantities required for bleaching and dyeing. * Unemployed miners well qualified in safety practices an area upon which Toray places great importance. * Potential to set up and expand onto a green field site lower costs. How does it benefit local community? * Low unemployment. * Higher prestige for area more publicity. * Tourism created by publicity brings in money etc. * Helps relieve pressures on council after large numbers of redundancies from the flop in the mining trade. How does it benefit the U.K.? * Net benefit of 50 million pounds to U.K balance of trade. * Has seen a revival in textile manufacturing. * Has prevented the need to import fabric from abroad. Multiplier effect: * New employees have more money to spend, creating work in tertiary employment i.e. services, shops, tourism, banking, housing and education. * If Toray is successful, other companies may be encouraged to locate in the area. Factors involving the choice of a work site: * Accessablity to a good infrastructure. * Opportunity to set up on a greenfield site. less cost and the opportunity to expand. * Level of unemployment competition for vacancies * Prejudices for/against a particular area, for example the North/South divide in certain areas * Tradition of use of technology. * Political situation a particularly shaky situation may cause people to boycott i.e. South Africa in 1970s and 80s

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