School of Humanities and Social Sciences (SHSS)

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http://hdl.handle.net/11071/3889
The School of Humanities and Social Sciences (SHSS) suceeds the Institute of Humanities, Education and Development Studies (IHEDS)

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Browsing School of Humanities and Social Sciences (SHSS) by Author "Catacutan, Maria Rosario G"

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    A Humanistic perspective in teaching business ethics to accountancy students
    Catacutan, Maria Rosario G
    Recent corporate scandals brought to light the role of the academic community in strengthening the ethical values of accounting students as future leaders of the profession. Some members, however, remain skeptical, thus leading to debates about the effectiveness of the ethics programmes currently being taught in business schools. From a humanistic perspective, the teaching of business ethics in accountancy continues to be relevant because it can contribute to effect moral change in the life of students. The possibility of a moral change is within the reach of every individual through the configuring power of his actions. This change, however, entails a complex process because it involves a deliberate and free decision on the part of the person. Every individual is capable of becoming a better person and it is the task of teachers of ethics to motivate and guide their students as future accountants to become good and honest professionals.
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    Education in virtues as goal of business ethics instruction
    (African Journals of Business Ethics, ) Catacutan, Maria Rosario G
    The moral development paradigm underlying a particular business ethics curriculum design plays a significant role in determining the goals of business ethics instruction. Concretely, the view of moral development advanced by cognitive developmental psychology that dominates business ethics literature identifies moral development with cognitive processes, but disregards educating students in virtues. The aim of the present paper is to propose an alternative paradigm of moral development to that of cognitive developmental psychology and presents Aquinas’ view of moral development as a suitable framework for a curriculum design that focuses on virtues as a possible goal of business ethics instruction.
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    La Crisis en la profesion contable en los EU
    (Nuevas Tendencias, ) Catacutan, Maria Rosario G
    Los escándalos corporativos ocurridos en los últimos años, provocaron reacciones muy divergentes en los miembros de la profesión contable de los Estados Unidos de América. Es interesante notar que, la desaparición de Arthur Andersen, una de las firmas más grandes y más antiguas de contabilidad, no fue un hecho sorprendente para muchos. Mientras las grandes firmas reaccionaron echando la culpa al sistema actual de las normas financieras, algunos identifican la raíz de la crisis de la profesión a la pérdida de valores en las grandes firmas de contabilidad y auditoria. Al accederse a las prácticas de manipulaciones financieras de sus clientes, las empresas comprometieron la justificación de su existencia ante la sociedad: su autoridad como “custodios de la verdad financiera”.
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    The Role of universities in the fight against corruption
    Catacutan, Maria Rosario G
    The recent increase in the number of reports on anti-graft activities in the various sectors of Kenyan society reveals a greater determination on the part of the government and of international and local bodies to curb corruption in the country. After taking power in December 2002, the NARC government under the leadership of President Kibaki carried out a series of legal and institutional reforms among which was the enactment of the Anti-Corruption and Economic Crimes Act of 2003 through which the Kenya Anti- Corruption Commission was established. However in spite of these efforts, ratings from Transparency International continued to show Kenya as one of the most corrupt countries in the world. In its 2006 Corruptions Perceptions Index Kenya was ranked 142nd out of 163 countries, with a score of 2.2 – based on a scale from zero to ten- indicating high levels of perceived corruption in the country. Transparency International Kenyan Chapter also conducted a survey in the same year which showed that corruption cases increased in 2005 and that bribery continues to form part of the Kenyans’ way of life. In 2006 the Kenya Anti Corruption Commission published its first National Corruption Perception Survey with the aim of educating the public about the nature, levels and extent of corruption and where it occurs. It also launched the Kenya National Anti-Corruption Plan which contains the national strategy to fight corruption. Its main objective is to seek the collaboration of the various stakeholders to progressively and systematically reduce, to the extent possible, the causes and destructive effects of corruption in Kenya.1 The Plan proposes a number of measures to fight corruption, namely, the creation of enabling environments, the building and strengthening of institutions, the establishment and adoption of ethical standards in Kenyan organizations, and the creation of public awareness on the evils of corruption. Insofar as education is concerned, it specifically proposed the inclusion of an anti-corruption module in the curricula of all training and educational institutions. The aim of this paper is to examine the role of educational institutions, in particular the universities, in the fight against corruption.