Studies on academic motivation from the perspective of goal orientation have been plentiful in recent years. Nonetheless, the conceptual and empirical approach is not uniform, evolving from normative conceptions toward other multidimensional ones. This paper analyzes the classic and reformulated versions of this theory, looking at assumptions, empirical evidence, inconsistencies and research de...

This paper presents an historical and rhetorical analysis of auditor independence concepts. This analysis is relevant as the newly formed Independence Standards Board in the U.S. is beginning work on a conceptual framework of audit independence to use as a basis for regulation. Debate about independence concepts has a long history and some elements of the accounting profession are suggesting th...

By interpreting the basic concepts of Kant?s definition enlightenment, as well pointing out importance discussion for development understanding and explaining role state power in educating citizens, author argues that enlightenment ought to be understood an imperfect duty every human being. This belongs virtue according which we are obligated, among other things, advance our own perfection. In ...