Considering the importance of moral considerations in the accounting profession and significant effect of accountant decisions on interests of users of financial statements and other stakeholders, the need to examine moral considerations in this profession is increasing. In this regard, this study evaluates the "moral sensitivity" of accountants who face a complex decision about earnings manage...

The autho~ considers the distinct constructs that define moral development and the efiect that college has both on moral development and the subsequent development of such attitudes as tolerance. She presents the implications for institutional practice, especially with regard to the influence of college environment and the role of higher education in developing students along all parameters of ...

in this, paper, i am going to present an argument in favour of generalism and criticise the particularistic position in moral reasoning... according to generalism which is associated with supervenience, the way in which a morlly relevant feature contributes to the moral evaluation of different contexts is patternable. however, a particularist like dancy utilizes the very idea of resultance  ins...

the hermeneutic circle articulated by different hermeneuticans in various versions is one of the basic problems in modern hermeneutics. romanic hermeneutics introduced the circle as a methodological principle, but in philosophical hermeneutics the circle has ontological dimensions and regards as a process of understanding. heidegger believes that hermeneutic circle reflects dasein’s existential...

Some initial reflections on the theoretical status of philosophy of education suggest that it seems appropriate to regard education and teaching as practices in some sense. Following a distinction between teaching as an institutional and professional role and teaching as a more basic form of moral association, however, some key aspects of this distinction are explored via a contrast between Mac...