SlideShare a Scribd company logo
1 of 25
Moral Maturity in Accounting   John Francis McKernan  &  Minmin Du The University of Glasgow
Reason, Intuition &  Expertise  ,[object Object],[object Object],[object Object],[object Object]
Bourdieu – An initial reflection ,[object Object]
Overview ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Dreyfus Model  Phenomenological justification ,[object Object],[object Object]
Dreyfus Model  Developmental – 5 stages  ,[object Object],[object Object],[object Object],[object Object],[object Object]
Dreyfus Model  D evelopmental – cognitive and affective   ,[object Object],[object Object],[object Object]
Dreyfus Model  D evelopmental – cognitive and affective   ,[object Object],[object Object],[object Object]
Dreyfus Model  D evelopmental – cognitive and affective   ,[object Object],[object Object]
Dreyfus Model  D evelopmental – cognitive and affective   ,[object Object],[object Object]
Dreyfus Model Developmental – cognitive and affective   ,[object Object],[object Object]
Dreyfus Model Developmental – cognitive and affective ,[object Object]
Dreyfus Model  ,[object Object],[object Object]
Haidt – Moral expertise ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Quality and legitimacy of intuitions ,[object Object],[object Object],[object Object]
Dreyfus Model  ,[object Object],[object Object],[object Object],[object Object]
Expertise & audit standard setting ,[object Object],[object Object]
Intuition, expertise & audit ,[object Object],[object Object]
Intuition, expertise & audit ,[object Object]
Quality and legitimacy of expert intuitions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Bourdieu – A closing reflection ,[object Object],[object Object]
Bourdieu – A closing reflection ,[object Object],[object Object]
Bourdieu – A closing reflection ,[object Object],[object Object]
Expertise & Culture ,[object Object]
Expertise - this morning ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

More Related Content

Similar to Moral maturity in accounting

PN Reflective Practice CILIP 2013 slideshare
PN Reflective Practice CILIP 2013 slidesharePN Reflective Practice CILIP 2013 slideshare
PN Reflective Practice CILIP 2013 slideshare
Paula Nottingham
 
Common sense in philosophical and scientific perspective group 3
Common sense in philosophical and scientific perspective group 3Common sense in philosophical and scientific perspective group 3
Common sense in philosophical and scientific perspective group 3
Redge R.
 
what is reflective practice
what is reflective practicewhat is reflective practice
what is reflective practice
Joy Amulya
 
Ib theory of_knowledge_bms_presentation lauwers
Ib theory of_knowledge_bms_presentation lauwersIb theory of_knowledge_bms_presentation lauwers
Ib theory of_knowledge_bms_presentation lauwers
bmslibrary2
 
Efzg 05042012_doctus_light
Efzg  05042012_doctus_lightEfzg  05042012_doctus_light
Efzg 05042012_doctus_light
Zoltan Baračkai
 

Similar to Moral maturity in accounting (20)

Back to Basics Pdf
Back to Basics PdfBack to Basics Pdf
Back to Basics Pdf
 
PN Reflective Practice CILIP 2013 slideshare
PN Reflective Practice CILIP 2013 slidesharePN Reflective Practice CILIP 2013 slideshare
PN Reflective Practice CILIP 2013 slideshare
 
Essays On Knowledge
Essays On KnowledgeEssays On Knowledge
Essays On Knowledge
 
Week 12 - Complex Cognitive
Week 12 -  Complex CognitiveWeek 12 -  Complex Cognitive
Week 12 - Complex Cognitive
 
Common sense in philosophical and scientific perspective group 3
Common sense in philosophical and scientific perspective group 3Common sense in philosophical and scientific perspective group 3
Common sense in philosophical and scientific perspective group 3
 
SLS Legal Education presentation
SLS Legal Education presentationSLS Legal Education presentation
SLS Legal Education presentation
 
Deferred Action
Deferred ActionDeferred Action
Deferred Action
 
Zoom out shifting to systems work
Zoom out   shifting to systems workZoom out   shifting to systems work
Zoom out shifting to systems work
 
what is reflective practice
what is reflective practicewhat is reflective practice
what is reflective practice
 
Learning Theory
Learning TheoryLearning Theory
Learning Theory
 
Ib theory of_knowledge_bms_presentation lauwers
Ib theory of_knowledge_bms_presentation lauwersIb theory of_knowledge_bms_presentation lauwers
Ib theory of_knowledge_bms_presentation lauwers
 
Convivial Toolbox
Convivial ToolboxConvivial Toolbox
Convivial Toolbox
 
Message_04_Perception_ communication
Message_04_Perception_ communicationMessage_04_Perception_ communication
Message_04_Perception_ communication
 
Message 4 Perception and Communication
Message 4 Perception and CommunicationMessage 4 Perception and Communication
Message 4 Perception and Communication
 
Project work
Project workProject work
Project work
 
Efzg 05042012_doctus_light
Efzg  05042012_doctus_lightEfzg  05042012_doctus_light
Efzg 05042012_doctus_light
 
Organizations of interdependent people working together
Organizations of interdependent people working togetherOrganizations of interdependent people working together
Organizations of interdependent people working together
 
Understanding knowledge
Understanding knowledgeUnderstanding knowledge
Understanding knowledge
 
Gestalt methodolgies in organisation research
Gestalt methodolgies in organisation researchGestalt methodolgies in organisation research
Gestalt methodolgies in organisation research
 
Trilogy Model Of Knowledge Creation Cebrian,Methusael
Trilogy Model Of Knowledge Creation   Cebrian,MethusaelTrilogy Model Of Knowledge Creation   Cebrian,Methusael
Trilogy Model Of Knowledge Creation Cebrian,Methusael
 

More from EOI Escuela de Organización Industrial

More from EOI Escuela de Organización Industrial (20)

Establecimiento de la oficina de asesoramiento nacional.
Establecimiento de la oficina de asesoramiento nacional.Establecimiento de la oficina de asesoramiento nacional.
Establecimiento de la oficina de asesoramiento nacional.
 
Servicios de asesoramiento en digitalización. Unión de Pequeños Agricultores....
Servicios de asesoramiento en digitalización. Unión de Pequeños Agricultores....Servicios de asesoramiento en digitalización. Unión de Pequeños Agricultores....
Servicios de asesoramiento en digitalización. Unión de Pequeños Agricultores....
 
Prestación de asesoramiento y creación de un servicio de asesoramiento - Juan...
Prestación de asesoramiento y creación de un servicio de asesoramiento - Juan...Prestación de asesoramiento y creación de un servicio de asesoramiento - Juan...
Prestación de asesoramiento y creación de un servicio de asesoramiento - Juan...
 
El asesoramiento para la transición digital en el sector agroalimentario espa...
El asesoramiento para la transición digital en el sector agroalimentario espa...El asesoramiento para la transición digital en el sector agroalimentario espa...
El asesoramiento para la transición digital en el sector agroalimentario espa...
 
SPEECH EEPA AWARDS_the break.pdf
SPEECH EEPA AWARDS_the break.pdfSPEECH EEPA AWARDS_the break.pdf
SPEECH EEPA AWARDS_the break.pdf
 
Programas Generación Digital PYMES y Generación Digital Agentes del Cambio, ...
Programas Generación Digital PYMES y Generación Digital Agentes del Cambio,  ...Programas Generación Digital PYMES y Generación Digital Agentes del Cambio,  ...
Programas Generación Digital PYMES y Generación Digital Agentes del Cambio, ...
 
Generación D
Generación DGeneración D
Generación D
 
Centro de Competencias para la formación digital agroalimentaria
Centro de Competencias para la formación digital agroalimentariaCentro de Competencias para la formación digital agroalimentaria
Centro de Competencias para la formación digital agroalimentaria
 
Ayudas para divulgación, actividades demostrativas y cursos de digitalización
Ayudas para divulgación, actividades demostrativas y cursos de digitalizaciónAyudas para divulgación, actividades demostrativas y cursos de digitalización
Ayudas para divulgación, actividades demostrativas y cursos de digitalización
 
Paquete de Digitalización
Paquete de DigitalizaciónPaquete de Digitalización
Paquete de Digitalización
 
Plan de Recuperación, Transformación y Resiliencia
Plan de Recuperación, Transformación y ResilienciaPlan de Recuperación, Transformación y Resiliencia
Plan de Recuperación, Transformación y Resiliencia
 
Programa Kit Digital PKD enero 2022
Programa Kit Digital PKD enero 2022Programa Kit Digital PKD enero 2022
Programa Kit Digital PKD enero 2022
 
La gestión de la diversidad en las empresas españolas (2009)
La gestión de la diversidad en las empresas españolas (2009)La gestión de la diversidad en las empresas españolas (2009)
La gestión de la diversidad en las empresas españolas (2009)
 
Tecnología para alimentar el mundo por Alberto Oikawa
Tecnología para alimentar el mundo por Alberto  OikawaTecnología para alimentar el mundo por Alberto  Oikawa
Tecnología para alimentar el mundo por Alberto Oikawa
 
Globalización post covid-19 por Stefano Pilotto
Globalización post covid-19 por Stefano PilottoGlobalización post covid-19 por Stefano Pilotto
Globalización post covid-19 por Stefano Pilotto
 
Marketing del día después por José María Corella
Marketing del día después por José María CorellaMarketing del día después por José María Corella
Marketing del día después por José María Corella
 
Carrera Internacional por Begoña Lanzazuri
Carrera Internacional por Begoña LanzazuriCarrera Internacional por Begoña Lanzazuri
Carrera Internacional por Begoña Lanzazuri
 
Organizarse mejor en tiempos de teletrabajo por Consuelo Verdú
Organizarse mejor en tiempos de teletrabajo por Consuelo VerdúOrganizarse mejor en tiempos de teletrabajo por Consuelo Verdú
Organizarse mejor en tiempos de teletrabajo por Consuelo Verdú
 
Metodologia OKR para lograr el éxito por Javier Martín
Metodologia OKR para lograr el éxito por Javier MartínMetodologia OKR para lograr el éxito por Javier Martín
Metodologia OKR para lograr el éxito por Javier Martín
 
¿Buscas salud integral? Usa tu cerebro por Inmaculada Cubero
¿Buscas salud integral? Usa tu cerebro por Inmaculada Cubero¿Buscas salud integral? Usa tu cerebro por Inmaculada Cubero
¿Buscas salud integral? Usa tu cerebro por Inmaculada Cubero
 

Recently uploaded

Why Teams call analytics are critical to your entire business
Why Teams call analytics are critical to your entire businessWhy Teams call analytics are critical to your entire business
Why Teams call analytics are critical to your entire business
panagenda
 
Artificial Intelligence: Facts and Myths
Artificial Intelligence: Facts and MythsArtificial Intelligence: Facts and Myths
Artificial Intelligence: Facts and Myths
Joaquim Jorge
 

Recently uploaded (20)

Top 10 Most Downloaded Games on Play Store in 2024
Top 10 Most Downloaded Games on Play Store in 2024Top 10 Most Downloaded Games on Play Store in 2024
Top 10 Most Downloaded Games on Play Store in 2024
 
A Domino Admins Adventures (Engage 2024)
A Domino Admins Adventures (Engage 2024)A Domino Admins Adventures (Engage 2024)
A Domino Admins Adventures (Engage 2024)
 
Apidays New York 2024 - The Good, the Bad and the Governed by David O'Neill, ...
Apidays New York 2024 - The Good, the Bad and the Governed by David O'Neill, ...Apidays New York 2024 - The Good, the Bad and the Governed by David O'Neill, ...
Apidays New York 2024 - The Good, the Bad and the Governed by David O'Neill, ...
 
Connector Corner: Accelerate revenue generation using UiPath API-centric busi...
Connector Corner: Accelerate revenue generation using UiPath API-centric busi...Connector Corner: Accelerate revenue generation using UiPath API-centric busi...
Connector Corner: Accelerate revenue generation using UiPath API-centric busi...
 
Tata AIG General Insurance Company - Insurer Innovation Award 2024
Tata AIG General Insurance Company - Insurer Innovation Award 2024Tata AIG General Insurance Company - Insurer Innovation Award 2024
Tata AIG General Insurance Company - Insurer Innovation Award 2024
 
How to Troubleshoot Apps for the Modern Connected Worker
How to Troubleshoot Apps for the Modern Connected WorkerHow to Troubleshoot Apps for the Modern Connected Worker
How to Troubleshoot Apps for the Modern Connected Worker
 
Automating Google Workspace (GWS) & more with Apps Script
Automating Google Workspace (GWS) & more with Apps ScriptAutomating Google Workspace (GWS) & more with Apps Script
Automating Google Workspace (GWS) & more with Apps Script
 
Bajaj Allianz Life Insurance Company - Insurer Innovation Award 2024
Bajaj Allianz Life Insurance Company - Insurer Innovation Award 2024Bajaj Allianz Life Insurance Company - Insurer Innovation Award 2024
Bajaj Allianz Life Insurance Company - Insurer Innovation Award 2024
 
Workshop - Best of Both Worlds_ Combine KG and Vector search for enhanced R...
Workshop - Best of Both Worlds_ Combine  KG and Vector search for  enhanced R...Workshop - Best of Both Worlds_ Combine  KG and Vector search for  enhanced R...
Workshop - Best of Both Worlds_ Combine KG and Vector search for enhanced R...
 
A Year of the Servo Reboot: Where Are We Now?
A Year of the Servo Reboot: Where Are We Now?A Year of the Servo Reboot: Where Are We Now?
A Year of the Servo Reboot: Where Are We Now?
 
Why Teams call analytics are critical to your entire business
Why Teams call analytics are critical to your entire businessWhy Teams call analytics are critical to your entire business
Why Teams call analytics are critical to your entire business
 
Manulife - Insurer Innovation Award 2024
Manulife - Insurer Innovation Award 2024Manulife - Insurer Innovation Award 2024
Manulife - Insurer Innovation Award 2024
 
TrustArc Webinar - Stay Ahead of US State Data Privacy Law Developments
TrustArc Webinar - Stay Ahead of US State Data Privacy Law DevelopmentsTrustArc Webinar - Stay Ahead of US State Data Privacy Law Developments
TrustArc Webinar - Stay Ahead of US State Data Privacy Law Developments
 
Strategize a Smooth Tenant-to-tenant Migration and Copilot Takeoff
Strategize a Smooth Tenant-to-tenant Migration and Copilot TakeoffStrategize a Smooth Tenant-to-tenant Migration and Copilot Takeoff
Strategize a Smooth Tenant-to-tenant Migration and Copilot Takeoff
 
Axa Assurance Maroc - Insurer Innovation Award 2024
Axa Assurance Maroc - Insurer Innovation Award 2024Axa Assurance Maroc - Insurer Innovation Award 2024
Axa Assurance Maroc - Insurer Innovation Award 2024
 
The 7 Things I Know About Cyber Security After 25 Years | April 2024
The 7 Things I Know About Cyber Security After 25 Years | April 2024The 7 Things I Know About Cyber Security After 25 Years | April 2024
The 7 Things I Know About Cyber Security After 25 Years | April 2024
 
Exploring the Future Potential of AI-Enabled Smartphone Processors
Exploring the Future Potential of AI-Enabled Smartphone ProcessorsExploring the Future Potential of AI-Enabled Smartphone Processors
Exploring the Future Potential of AI-Enabled Smartphone Processors
 
Artificial Intelligence: Facts and Myths
Artificial Intelligence: Facts and MythsArtificial Intelligence: Facts and Myths
Artificial Intelligence: Facts and Myths
 
Apidays New York 2024 - Scaling API-first by Ian Reasor and Radu Cotescu, Adobe
Apidays New York 2024 - Scaling API-first by Ian Reasor and Radu Cotescu, AdobeApidays New York 2024 - Scaling API-first by Ian Reasor and Radu Cotescu, Adobe
Apidays New York 2024 - Scaling API-first by Ian Reasor and Radu Cotescu, Adobe
 
Strategies for Unlocking Knowledge Management in Microsoft 365 in the Copilot...
Strategies for Unlocking Knowledge Management in Microsoft 365 in the Copilot...Strategies for Unlocking Knowledge Management in Microsoft 365 in the Copilot...
Strategies for Unlocking Knowledge Management in Microsoft 365 in the Copilot...
 

Moral maturity in accounting

  • 1. Moral Maturity in Accounting John Francis McKernan & Minmin Du The University of Glasgow
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.

Editor's Notes

  1. Species of moral intuition: harm/care, fairness/reciprocity, authority/respect Culturally mediated.