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Module-2
Questions to Consider
Now that you have completed this module, consider the following questions and be prepared to discuss them in a conference:
Some writers argue that planning messages wastes time because they inevitably change their plans as they go along. How would you respond to this argument?
I would simply say if you did not originally have a plan then how do you want to get to the end goal? If plans change and evolve then that is a good thing for your business because you can adapt and become better and better. I would prefer to have an original plan that only became better as more time went past. I think it would be a good idea to keep track of the different plans that you had so that you can see how much you evolved and became better through the process.
What do you need to know in order to develop an audience profile?
I would want to know what the common interests of the audience were. If you were going to be giving a business presentation on planning how to give presentation to a group of Nasa employees it might be a good idea to bring an aspect that would interest everyone into the equation. I think it always makes sense to profile your audience and taylor your message to whatever interests them.
What role does revision play in the writing process?
Revision plays the role of making your writing and message more clear and concise. What you might have come up with originally may have not been what you wanted to say exactly. When you have an opportunity to go over your writing again that allows you to read what you have said previously, and understand what exactly you are trying to convey to your audience. It is always a good idea to reread your material and be sure of exactly what you are trying to communicate
Moral Epistemology
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Moral Epistemology
Introduction
In most instances, humans are usually faced with a host of moral dilemmas in their day to day experiences and general life. Just like other disciplines, most of the activities that occur in the field of real estate tend to raise various moral concerns. These are wide and varied and range form policy formulation, implementation and enforcement to normal interactions, decision making and environmental issues. Certainly, professionals and learners are compelled to make various moral decisions in a bit to resolve the emergent issues amicably.
However, the process of decision making raises different questions with respect to their justification. Put differently, the decision making process is compounded by inconsistencies regarding how the respective persons classify the activities as being either right or wrong, good or bad, noble or base, virtuous or vicious and just or unjust. Of great reference however is the degree of how just such knowledge is and how this can be ascertained. Of course this differs significantly from how other social and or scientific concerns are perceived. It is against this background that this paper provides an analysis of knowledge and justification concerns in light of Hume and Kant.
In his review, Treatise, Hume indicates that the concept of morality is invaluable and it superseded all other aspects of humanity (Baier, 1991). From a historical point of view, determination of how to live and interact within the social sphere was influenced by the need to live a satisfactory life. Notably, this has intrinsic benefits and it implies that measures are undertaken to eliminate any possibilities of infringing upon the lives of others. With time, the basic assumptions that there was a distinct way of life that was considered to be moral and that God was the source of all morals was questioned over time. This according to Baier (1994) culminated in the rise of modern ethics. This did not impact significantly on the original thought that morality at this time was perceived to comprise acts that enhanced happiness and pleasure. It is at this point that the discipline was further analyzed by Hume and Kant.
Hume’s school of thought is based on the realization that reason can never be the sole cause of action. According to him, desire and or feelings are responsible for the different actions that humans engage in. In this consideration therefore, Norton (1993) indicates that Hume maintained that feelings influence human morality. This is to a certain extend true because feelings and the desires to attain certain statuses always influence humans to behave in particular manner. For instance, it is agreed that if the policies governing environmental planning were absent, developers that are desperate for wealth would seldom put in consideration the required standards. Bricke (1996) indicates that Hume’s morality is fundamentally virtue centered. Human traits or activity act as a basement upon which morality is determined. Hume thus explores a wide range of virtues in a bit to determine whether they are virtuous or not. From a personal point of view, this approach can be considered to be efficient because actions rather than thoughts impact on human relationships.
Unlike Hume, Kant considered morality in light of moral law. According to Guyer (2005), this law was applicable to all segments of the society and at any given time. It imposes to humans absolute duties. Humans in this regard are compelled to align their actions to universal expectations. Notably, the inability to align one’s activities to universal laws that are legally presented s rights and entitlements culminates in infringement upon an individual’s way of life. This is immoral especially considering the fact that fundamentally, morality is derived on the need to enhance happiness and pleasure. However, it is worth appreciating that all these factors needed to be integrated accordingly in order to strengthen this school of thought. From Kant’s point of view, human actions or ethics could be based entirely on reason. At this point, the concept of will can be considered to be the main difference between Kant’s and Hume’s viewpoints.
Kant considered the human will to have absolute autonomy. The fact that it can not be influenced or motivated by any external factor implies that resultant actions can be solely depended on reason (Moser & Vander Nat, 2003). In contrast, Hume considered desire and feelings to influence reason in different ways. In this regard, Hume argued that reason is fundamental in discovering the causes of pain as well as pleasure whose prospects also cause action. In other words, pleasure and pain according to Hume also motivate action (Baillie, 2000). Thus the aspect of morality in this regard is influenced by three main factors whose interplay determines the nature of actions that an individual engages in. This is a rational approach that appreciates the role of internal as well as external factors. From a practical point of view, it can be ascertained that human activities is a complex conception that tends to be influenced by various intricate and augmenting factors.
In his research, Bricke (1996) also cites that while Kant grounds his morality conception on priori principles, Hume’s approach to ethics is empirical and experimental in nature. It is presented as being different from other aspects such as religion and the influence of the higher power. Also, Kant lays particular emphasis on the importance of duty. Hume on the other hand considers this a secondary and not primary motive (Ameriks, 2006). Kant believed that morality enabled one to attain the desirable status of utmost goodness. This has intrinsic goodness that is characterized by a maximal and universal virtue and happiness. This is true in the sense that only virtuous activities can culminate to a highest degree of happiness. The feeling has inherent benefits that range from happiness to satisfaction. For example, upholding of justice and social values usually makes one to experience feelings of comfort and satisfaction. Exploitation and injustice on the other hand triggers feelings of guilt that compromise the level of happiness that the given individual experiences.
Conclusion
In sum, it can be ascertained that justification of ethical knowledge dates back to historical times. Initially, virtuous behavior was considered an essential ethical element. Through time, aspects of God being the source of morality, happiness and pleasure were held in high regard. Although the schools of thought that were put forward by Kant and Hume differ considerably, it is worth noting that they consider actions to be the sole determinants of morals. In addition, both philosophers consider reason to influence morality at different degrees. The only shortcoming that needs to be bridged by the philosophers pertains to the need to reconcile the inherent gaps with respect to integration of different factors whose interplay determines the ultimate nature of morality. Nonetheless, the mentioned reasons contribute significantly to justification of morality.
Matrix
Approaches to Epistemology Implications
Rationalism Personal acts need to be harmonic to universal laws
Some types of knowledge are factual, they can not be changed
We need to be held responsible for the consequences of our acts
Empiricism Our sensory system alerts us to behave in a certain manner; we need to be observant
Statistics and other forms of data can enable us to make predictions accordingly. These should then determine our course of action
Truth is also determined through criticism
Source: Norton (1993)
References
Ameriks, K. (2006). Kant and the Historical Turn: Philosophy as Critical Interpretation. Oxford: Clarendon Press.
Baier, A. (1991). A Progress of the Sentiments: Reflection on Hume’s Treatise. Cambridge Mass: Harvard University Press.
Baier, A. (1994). Moral Prejudices. Cambridge: Mass University Press.
Baillie, J. (2000). Hume on Morality. London: New York.
Beck, L. (1978). Essays on Kant and Hume. London: Yale University Press.
Bricke, J. (1996). Mind and Morality. Oxford: Clarendon Press.
Guyer, P. (2005). Knowledge, Reason and Taste. Kant’s Responses to Hume. Princeton: University Press.
Hare, J. (1996). The Moral Gap. Oxford: Clarendon Press.
Moser, P. & Vander Nat, A. (2003). Human Knowledge: Classical and Contemporary Approaches. Oxford: University Press.
Norton, D. (1993). The Cambridge Companion to Hume. Cambridge: University Press.
Accounting theory.
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Accounting theory.
A careful look into the development of the accounting practice over the course of recent time reveals its reactive nature to the various economic forces. Inflation is one of these forces, and as much as accountants have tried to ignore its effects on various aspects of accounting, it is now deemed impossible to do so without affecting the integrity of the practice. Up to the beginning of this century, asset valuation and income measurement took little interest in the impact of economic forces such as inflation. In 1939, Canning suggested the inclusion of the impacts of such phenomena in making asset valuation so that ‘truth in accounting’ could be achieved. His idea was that activities such as asset valuation and income measurement had to include the impact of inflation in order for true values to be established.
After World War 2 came to an end, many economic hardships affected the values of assets and establishment of income. When income ‘at leaving time’ and ‘time of beginning’ were compared, the change in their values was considered the income, but the effects of the surrounding economic conditions – such as inflation – had to be included in the accounting process to establish the true value of the person or organization. This problem became more protracted in business organizations where there were decision-making processes and long term strategy implementation. This is the reason inflation, or a fall in the value of assets, should be factored in asset valuation and income measurement. It is important in establishing the true value of assets and/or income.
According to historical cost accounting, the monetary unit of an asset is its unit of account. Unfortunately, since monetary value is subject to inflation, this exposes crucial accounting processes such as asset valuation and income measurement to errors meaning historical cost accounting is obsolete from an ‘accounting-and-inflation’ point of view.
Political-economic theories of accounting relate to the outer ring of factors that might have a somewhat distant, but direct influence on the accounting practice as well as its results. Political-economic refers to the mix of economic, political, and social influences that surround man and influence, directly or indirectly, his activities (Gray et. al 47). Since economic activity is not exclusive of these three influences, its investigation and analysis in form of accounting cannot feign ignorance to these important factors since they influence not only the investigative (or analytical) process, but all human life.
The product of accounting as a practice therefore take a lot more into consideration than the factors of an organization’s production cycle or accounting period. The resultant reports, though not explicitly, take into consideration the interplay between the organization they represent and its political-economic environment, which is what the political-economic theories try to explain. They are divided into two streams; classical and bourgeois. The first is based on Karl Marx’s analysis of the social class struggles and inequality. The later one relies on the ignorance towards social class in favor of a more pluralistic set up.
Capitalism is a political-economic system of rule in which the government releases the factors of production to whoever can use them to benefit themselves. As much the government plays a monitoring role, some discrepancies exist in the system of rule. A good example is an ever widening gap between the rich and poor. This closely relates to political economic theories of accounting since accounting also takes into consideration the same influences that capitalism does – the social, economic, and political factors of production.
The epistemology concept refers to the study of human methods of acquiring knowledge. In applying this to accounting theory, we strive to understand the erratic nature of accounting theory. We might use epistemology to try and create useful relationships between the quantitative and qualitative aspects of financial accounting, and the erratic behavior of budgetary control in management accounting. So, epistemology provides a good way of trying to understand the defined and conformal, in the background of erratic human behavior from an accounting perspective.
Three epistemologies that might be applied with regard to accounting theory are; scientific methodology, empirical study, and historical practice or evolutionary approach. The first is purely scientific in its approach with theories and scholars trying to justify the need to establish the actual and nominal values of assets for example. The second is purely concerned with the qualitative and quantitative aspects of accounting theory and its development. The last is a historical approach at trying to understand the evolution of accounting as a practice and its underlying principles and theories.
Both economic and accounting theories are related in many ways, the most common of which is in their areas of interest. The first theory explains the existence and distribution of commercial goods among consumers. The second theory explains the theories, methodologies, and frameworks utilized in the application and study of financial principles. It is evident from these definitions that the second theory underpins the first since financial principles guide the manufacture and acquisition of commercial goods. The consumption processes heavily relies upon economic income since this determines the ability to purchase commercial goods. Without an income, it is almost impossible to buy goods made and distributed for commercial purposes. In addition, economic assets are bought with the same income with the intention of benefiting the owner in the future. Accounting theory has ways of valuing these assets and incomes, but the process is useless without the chain of distribution that ensures they reach customer and consumers in the first place.