Making a difference with a discrete course on accounting ethics

Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development.

Editorial : the construction of academic literacy and difference

In recent years, academic literacy has been a subject of heated scholarly and political debates. How academic literacy is defined, whom it serves, and what its purposes are shape both educational policies and the pedagogical practices adopted in classrooms. Any definition of academic literacy, its purposes and its learners also constructs powerful notions of difference. For instance, many traditional definitions of academic literacy posit “out of school” literacy (or literacies) as its opposite; current literacy standards and performance measures create categories of students as able or struggling; and so on. At a time when English classrooms around the world are becoming more multicultural, multilingual and international, how might understandings of academic literacy respond to cultural, linguistic, gender, economic, (dis)ability and other differences? How can literacy be taught to difference without reducing it to sameness? Framing the curriculum around dominant cultural literacy and establishing communal homogeneity, whilst de-legitimizing the Other and announcing ever-new strangers, is not feasible in a new multilingual, multiculural order. There is an increasing need to resist conservative tendencies and to continue a socially critical model of literacy education that is more response-able to the lives of strangers and other forms of difference in a late-modern, globalized society at the same time that it provides opportunities for all students to expand their communicative repertoires and to gain agency in the “design of their social futures” (New London Group, 2000). Articles in this issue respond in different ways to this agenda.

Professional identity and pedagogical space : negotiating difference in teacher workplaces

This paper explores "spatial struggle" in the formation of professional identities of overseas-born teachers. The basis of this struggle arises from a limited number of subject positions available for them in pedagogical spaces of the Australian system of education. We argue that relations of power/professional knowledge in teacher workplaces as well as the binary strategy of "us" and "them" generate marginal locations for overseas-born teachers within schools. This construction of marginality is informed not only by discourses of what counts as being a professional but also by the conception of workplace as a monocultural, pre-given and bounded entity. By rethinking workplaces as relational, as locations that are connected to other socioculturally produced places through spaces of semiotic flows, we can also rethink the professional becoming of overseas-born teachers. This involves a critical understanding of their situationality, which can be conceptualised as a struggle for professional recognition, voice and place within the real and imagined communities of teachers.

The race that stops a nation : the demand for the Melbourne Cup

This article uses the bounds testing procedure to cointegration, within an autoregressive distributed lag framework to estimate the determinants of attendance at the Melbourne Cup from its inception from 1861 to 2002. Following the literature on the demand for professional team sports, attendance is specified as a function of economic, demographic and race-specific factors. The main findings are that real income and population size are the major determinants of attendance in the long run, while in the short run the weather is the most important factor explaining attendance.

Mothers' transition back to work and infants' transition to child care : does work-based child care make a difference?

The overall aim in this study was twofold: to compare the use of work-based (WB) and non-work-based (NWB) child care on the transition back to the workplace for women after a period of maternity leave, and on the transition into child care for the infants of these women. Thirty-five mothers with infants in WB centres and 44 mothers with infants in NWB centres completed a battery of questionnaires, retrospectively, in relation to their first four weeks of resuming work and their infant’s transition into child care. We first explored whether the mothers of infants in WB centres were less stressed and anxious
about separating from their infant, were more satisfied with their child care, and whether they felt more productive and supported at work than mothers of infants in NWB child
care centres. Our findings revealed no differences between mothers using WB centres and NWB centres in their transition to work. In exploring whether infants placed in WB centres settled faster and more easily than infants placed in NWB centres, the findings, once again, revealed no differences in the infant’s affective states at child care and maintenance of their routines, such that all infants were equally settled and happy irrespective of the type of care used. The theoretical and practical implications of our findings are discussed.

Reinventing liberatory practice : how do we work with groups of which we are not a part?

The research that informed this paper asked: how can we work as allies of groups of which we are not a part? This question is particularly focused on work with people who have experienced colonisation by those who are aligned (by race, class, gender, culture or position) with the colonisers or oppressors. The research brings together literature in the fields of community work, adult education, and feminist and postcolonial theory, with Indigenous viewpoints and experience. An analysis of Indigenous viewpoints identified a range of key ideas about achieving social change.

These ideas are developed into several frameworks, two of which will be discussed here. The first framework offers a way of conceptualising work against oppression and proposes that it must involve a focus on fostering emancipatory agency. Emancipatory agency involves the capacity to know and to act towards social justice ends via meaning making which follows ethical criteria. An ethics of meaning making is proposed which includes a focus on: multiplicity and difference; the partial nature of all knowings; the context / situatedness of meaning; and the critical / reflective attitude in meaning making. This type of agency is dependent on the process of transformative dialogue which is inherently communal and is based on four micro processes: affirming the O/other; encountering, exploring and experiencing of multiple and partial views; moving between positions of self and others; and enacting meaning into the world. A second framework operationalises these ideas in the field of community development, and offers a method of practice.

Diverse approaches : a study of Australian journalism educators' use of web-based curriculum modules for reporting cultural difference

The Reporting Diversity website provides four curriculum modules to assist journalism educators to teach students about the issues and practice of reporting on cultural difference. The researchers co-ordinated the second round of trials of these resources in 2009, which involved the participation of academics and students from five Australian universities. A further 30 academics were surveyed to gauge their level of awareness of the materials. This paper reports on the educators’ evaluation of the resources and reveals the innovative ways in which the modules are being used and adapted in different classroom settings. The researchers argue that sharing different teaching approaches to the materials through the Reporting Diversity website would assist other academics to adapt the resources for their own use.

Race, place and self

This thesis examines, interrelates and contextualizes concepts of race, place and self by employing an amalgam of autobiography, interviews, literature, political analysis, infant research and psychoanalytic theory. Although the examples and narratives are South African based, principles that emerge have universal implications. Scars of apartheid mark oppressed, bystanders and beneficiaries.

Construction of social difference in mathematics education

This study investigated the social context in which the learning of mathematics occured. It examined the practices of schools and mathematics in order to identify the ways in which they contributed to the construction of social difference. Accordingly, this study was concerned with how schools and mathematics classrooms contribute to working-class students lack of success in mathematics. The differences that occurred in these practices could be seen to contribute to the different outcomes likely to occur in the later years of schooling. It was argued that these differences mean that students from middle-classes would be more likely to undertake and be successful in the study of mathematics than their working-class peers.