7 Content Calendar Examples From Awesome Brands to Inspire Yours

7 Content Calendar Examples From Awesome Brands to Inspire Yours Content calendars can make or break the successful implementation of your content strategy. Why? Because they help keep your team on track, let them see what’s coming next, and help them avoid the panic of having to write something at the last minute. In this post, we took seven companies across a variety of industries and reconstructed their blog and social media posting schedules  (based on manual research) to create example content calendars. Then, after you’ve seen each example, we’ll show you how to establish your own publishing frequency, and build a content calendar to keep it organized. But First, Who Are We, Anyway?: is an industry-leading marketing calendar software platform. Curious to learn how you can manage your content + social media (and all your other marketing projects), all in one place? Start here. Download Your Content Calendar Template Kit Before you continue reading, download your content calendar template kit. It contains: A social media scheduling calendar  to plan, write and organize all your social media messages. A content calendar template  to organize and plan your content in advance. A printable marketing calendar  for your desk so you can always keep an eye on what’s coming next. A best times to post on social media infographic  to take the guesswork out of when you need to be posting. A how often to post on social media infographic  to know the baseline amount that you should post on your social media pages. A best times to publish blog posts infographic that lets you see the best times to publish your blog posts to gain the most eyeballs.7 Content Calendar Examples From Awesome Brands to Inspire Your OwnWhat Is The Purpose of a Content Calendar? The purpose of having a content calendar is to make sure your content team stays organized and on top of your publishing schedule. Some specific benefits include: Keeping track of deadlines. Giving your whole team visibility on what you’re working on. Making it easier to plan ahead. Let's Look At 7 Content Calendar Examples From These Leading Brands We chose the following companies to reconstruct their publishing schedule. Each one of these organizations had an active blog and a regular social media presence. Red Bull: Red Bull is a publishing company that just happens to sell an energy drink. This makes them interesting because they publish a large amount of high quality content. Reverb.com: An e-commerce business that carries musical instruments and accessories. They create content that makes it easy to see and hear what you’re getting before you buy. Modcloth: An e-commerce vintage clothing brand. They publish a mix of promotional content that helps sell clothes and content that shows their audience how they might look when wearing their product. Disney Parks: An estimated 150 million people visit Disney parks every year. Their content helps those visitors have the best time. BMW: BMW is the most popular car brand  on Instagram. Their messages promote an aspirational lifestyle that people strive to achieve. Whole Foods: Whole Foods curates content that’s valuable to people who want to live a healthier lifestyle. They also share their own recipes. Concordia College:  The marketing department at Concordia uses the story of their current students to attract new prospective students. Each one of these organizations span a variety of industries and company sizes. No matter what your organization does you can see a variety of schedules to inspire your own. Red Bull Red Bull is a massive media powerhouse that just happens to sell an energy drink. As you can see from their content calendar, they publish a lot of stuff whether it’s blogs, social media messages, videos and more. What conclusions can we draw from Red Bull’s content calendar? Post your content where your audience is most active.  Red Bull’s audience of 20 to 30 year old males is most active on Facebook and Instagram. Therefore it makes sense that Red Bull would publish a larger amount of content on these channels. Reuse video content on social media.  Red Bull is known for their incredible video content. Much of that gets shared on Facebook and their other social platforms. You might not be able to shoot the same kind of video, but if you have video content at all, repackage it for social media for maximum mileage. Create content that looks and feel authentically like the non-branded content that your audience seeks out. Red Bull is so successful because it looks like content from a publishing house. They don’t feel like they are being sold too. Takeaway: Organic social media content doesn't always need to sell directly in order to be successful. Take a look at Red Bull's content and social media publishing schedule.Reverb.com Reverb.com is an e-commerce website that sells pretty much any music related instrument you could think of. They know their audience well and have a created a reliable and consistent publishing schedule that’s jam-packed full of content about musicians, new and old instruments and techniques their fans would find interesting. What conclusions can we draw from Reverb’s content calendar? If you’re going to publish a lot of content make sure you do it well.  One of the reasons that Reverb.com is so successful with their content is because of their ability to tailor it to their audience. They publish a lot of information, but all of it is executed well. Establish trust with your audience. By talking to industry experts, popular musicians and more they are able to establish a sense of trust with their audience. People can drop a lot of money on their sites because they can trust what they find. Create content that makes it easy to understand how to use complex products.  Reverb does a great job explaining what their product does and how to use it. Their product base can get overwhelming and stressful so Reverb makes it easy to understand and find the dream product their audience is in search of. Takeaway: Earn your audience’s trust through the content you create. Take a look at Reverb's content and social media publishing schedule.ModCloth ModCloth is another e-commerce website that sells women’s vintage style clothing. ModCloth caters to a very niche market place as the demand for vintage clothes falls to a unique group of buyers. What conclusions can we draw from ModCloth’s content calendar? Put your audience’s interests first.  Modcloth’s audience is interested in fashion. They aren’t satisfied with what they can find at the mall. By creating content that gives their audience fashion ideas by itself, it’s okay that the copy tells them where to find it. This is an exception where direct selling can work for a retail brand. Start small and grow.  You don’t need to publish 67 blog posts and 123 social media messages right off the bat. ModCloth’s publishing schedule is small but that’s what works for them. You have to walk before you can run and that includes your content creation. Your blog doesn’t have to be your main focus. Blogs are great, but they’re also time-consuming. If your team doesn’t have the resources or the time to publish a ton of blog content, that’s okay. Focus your efforts on creating great content on your social media pages,e-books or landing pages and slowly grow your blog. Takeaway: Organic social media content should not always look and feel like an ad. Take a look at Mod Cloth's content and social media publishing schedule.Disney Parks Disney is a behemoth in the hospitality and service world and needless to say they publish a lot of content. The Disney Parks blog is just one of several blogs, Facebook pages and more that Disney runs. What conclusions can we draw from Disney Park’s content calendar? Create content that creates FOMO. Disney has many massive theme parks that are packed full of attractions and fun family things to do. Their content creates a FOMO or feeling of missing out on all the fun. This move creates a sense of urgency and longing for your audience hopefully promoting them to take action. Show them what they will experience. Create content that shows your audience what they will get or experience when they purchase your products. Instead of letting them guess what will happen, show them instead. Help them have the best time when they do business with you. Disney’s content focuses a lot on the experiences that their customers have. You can do this as well by letting your content show them how working with you creates the best possible experience they’ll ever have. Takeaway: Show your audience how to create an experience when they visit you. Take a look at Disney Park's content and social media publishing schedule.Whole Foods Whole Foods is a natural grocery store that was recently acquired by Amazon. They’re blog integrates the products their selling with fun easy to read content. What conclusions can we draw from Whole Foods content calendar? If you don’t have enough blog content to supplement your social media messages, curate it from other sources.  Whole Foods doesn’t publish a ton of blog content throughout the month so to supplement some of its social media posts it will scrape content from other related blogs, news sources and even their own customers. Try publishing themed content. One thing that Whole Foods does well is post themed content. Whether that be new Halloween recipes or ways to used seasoned fruits and vegetables Whole Foods finds a way to make their content timely and themed. Don’t publish blog content just to fill your content calendar. If you’re experiencing gaps in your content calendar don’t randomly publish blog content trying to fill it in. Your blog content should always be strategically written. Takeaway: Everything that Whole Foods publishes is high-quality content that their audience cares about. They might do well to publish a little more but you don’t have to have a publishing schedule like Red Bull to be successful. BMW BMW is a world-renowned luxury vehicle maker. Their designs are timeless, classic, and out of reach for many pocket books. Their content marketing strategy however, is not. What conclusions can we draw from BMW content calendar? Use your blog to show behind the scenes stuff about your product.  People love seeing what makes a product tick. Use your blog to show them information that they may not get by seeing advertisements or use cases of your product. If you sell an expensive product, use social media to reinforce your brand not make a direct sale. People know who BMW is and how it makes them feel. Their product is out of reach for many of their audience members meaning that a link to a dealership in a post probably isn’t going to result in a sale. If your product has a pretty hefty price tag use your social media to reinforce the luxury idea of your brand. Make people feel like they’re part of the community.  BMW is great at making their audience feel included when they buy their product. They’re not just purchasing a car, they’re also becoming part of a community. Takeaway: If your product is a hard direct sell, create content that caters to your audience’s aspirations. Take a look at BMW's content and social media publishing schedule.Concordia College Concordia College is a small liberal arts college in Moorhead, Minnesota. Like many colleges Concordia keeps and active blog and social media presence to attract prospective students. What conclusions can we draw from Concordia’s content calendar? Reshare your blog content.  Concordia shares one blog post  multiple times on one social media channel. This can help ensure that as many people see your content as possible. Let current customers tell your story. Concordia uses their content to show potential student see what it would look like if they were to attend the college. Word of mouth is more powerful than what you could say about yourself as a brand. Once you’ve publish your content respond to what people have to say. Your content publishing schedule is not complete once it’s live. You need to be able to continue that conversation about your content with your audience. Find out what they think and take the time to show them that you care about what they have to say. Takeaway: Reinforce the idea that your organization creates a community. Take a look at Concordia College's content and social media publishing schedule.How Can You Build Your Own Calendar Like a Leading Brand? You’ve seen seven  different examples. The next step in your process is to create a content publishing schedule and a social media promotion schedule. So how do you do that? Step One: Figure Out Content Types and Publishing Schedule The very first step in developing your content calendar is deciding what types content you’re going to be publishing. Some common options are: Blog Posts E-Books Landing pages Podcasts Videos Social media posts Email newsletters There’s no limit to the types of content that your team can publish but remember to start small and grow into more types later down the road. Once you’ve decided what types of content you’re going to publish, you need to decide how often you’re going publish each type of content. For example it could look something like: Publish two blog posts a week. Publish one podcast a week. Publish one e-book each quarter. The publishing schedule that your company decides on can grow or shrink depending on For every content piece you publish you should include the following information in your content calendar: The date it publishes. The topic it covers. The content format you’ll create. In your content calendar template it would look something like this:

The Relevance of Journal Articles in the Management of Organizations

The Relevance of Journal Articles in the Management of Organizations Introduction Studies are very significant for the development of any organization. Articles published in journals are usually excellent on organizational development. Scholarly articles in journals usually are as a result of rigorous research carried out. Such articles bring to light emerging issues and offers solutions to such issues and therefore they are very relevant in the management of organizations. This paper will briefly discuss the relevance of journal articles in the management of organizations.Advertising We will write a custom essay sample on The Relevance of Journal Articles in the Management of Organizations specifically for you for only $16.05 $11/page Learn More Information is Power An old saying claims that information is power. This is very true of journal articles as they can be viewed as an empowerment to organizations. It is worth noting that journal article goes through rigorous process before being approved for publishing. Their authe nticity is proved before being accepted. It is worth noting that the authors of journal article are authorities in the field that they write about and therefore they are usually well versed with the relevant and current knowledge on whatever topic they write about. In most cases journal article will an emerging issue in a particular industry (Cofrin 2010, p. 1). According to the editor of Academy of Management Journals Ireland (2010), the following are the characteristics that qualify the publishing of an article in the journal: â€Å"theory, literature review, method, integration, contribution, and citations† (Ireland 2010, p. 1). Theory A reviewed journal article is one which positively answers the following questions, â€Å"Does the paper test, create, or extend management theory in a meaningful way? Does the study inform or improve our understanding of prior theory? Are major concepts clearly defined?† (Ireland 2010, p. 1) Management theories are meant for the mana gement of organizations and therefore anything which will make the concept clear and relevant will imply enhance better management of organizations. Literature Review For an article to qualify for review it has to have used the correct literature in arriving at its arguments. This ensures that the arguments made and evidence cited can be relied on by the readers. Reliable information is of great significance especially if the concepts argued therein are to be put into practical application. By ensuring that such information is reliable the articles can then be used as managerial guides. Methodology A reviewed article is one that ensures the following questions are answered satisfactorily, Do the sample, measures, methods, observations, procedures, and statistical analyses ensure internal and external validity? Are the statistical procedures used correctly and appropriately? Are the major assumptions of the statistical techniques reasonably well met (i.e., no major violations)? (Irel and, 2010, p. 1)Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The review team ensures that the correct methodology is used as a precautionary measure in ensuring that the arguments made are sound and relevant. Proper methodology is significant for the purpose of reliability. Integration and Contribution A reviewed article is one that provides â€Å"a new and meaningful contribution to the management literature in terms of theory, empirical knowledge, and management practice† (Ireland, 2010, p. 1). it is also noted that a reviewed article â€Å"makes a new and meaningful contribution to the management literature in terms of theory, empirical knowledge, and management practice† (Ireland, 2010, p. 1). Integration and contribution therefore beyond any doubt makes an article quite relevant for application in the real world of organizations. It is also worth noting that the articles in journals usually try to solve real problems which touch on real life problems (Richard and Arie, 2008, p. 1). Conclusion Reviewed articles take a lot of measures to prepare. They are specific and relevant to the world of organizations as they tackle real problems that arise from the management of these organizations. The researches carried out when these articles are being written are based on the issues touching on the organizations. Therefore it is very correct to claim that reviewed articles are very relevant for use in organizations. References Cofrin, D. (2010). Street Gangs in America. Cofrin Library. Web. Ireland, D. (2010). Important-Attention AMJ reviewers. Academy Management Journal. Web. Richard, D and Arie, L. (2008). Rigor and relevance in organization studies: idea migration and academic journal evolution. HighBeam Business. Web.Advertising We will write a custom essay sample on The Relevance of Journal Articles in the Management of Organizatio ns specifically for you for only $16.05 $11/page Learn More Appendix The following articles were the award winning articles as per the vetting of the Academy of Journal Management Team. List of Articles 2008 Michael L. Barnett and Andrew A. King. â€Å"Good Fences Make Good Neighbors: A Longitudinal Analysis of an Industry Self-Regulatory Institution.† 51(6): 1150-1170. 2007 Donde Ashmos Plowman, Lakami T. Baker, Tammy E. Beck, Mukta Kulkarni, Stephanie Thomas Solansky and Deandra Villarreal Travis. Radical Change Accidentally: The Emergence and Amplification of Small Change. 50(3): 515-543. 2006 Royston Greenwood Roy Suddaby. Institutional Entrepreneurship in Mature Fields: The Big Five Accounting Firms. 49(1): 27-48. 2005 Ewan Ferlie, Louise Fitzgerald, Martin Wood Chris Hawkins. The Nonspread of Innovations: The Mediating Role of Professionals. 48(1): 117-134. Clark G. Gilbert. Unbundling the Structure of Inertia: Resource versus Routine Rigidity. 48(5 ): 741-763. 2004 Rajshree Agarwal, Raj Echambadi, April Franco and MB Sarkar, Knowledge Transfer through Inheritance: Spin-out Generation, Development, and Survival. 47(4): 501 522. 2003 Kimberly D. Elsbach and Roderick M. Kramer, Assessing Creativity in Hollywood Pitch Meetings: Evidence for a Dual-Process Model of Creativity Judgments. 46(3): 283-301.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More 2002 Peter Sherer and Kyungmook Lee, Institutional Change in Large Law Firms: A Resource Dependency and Institutional Perspective, 45(1): 102-119. 2001 Scott E. Seibert, Maria L. Kraimer, and Robert C. Liden, A Social Capital Theory of Career Success, 44(2): 219-237 . 2000 Shaker A. Zahra, R. Duane Ireland, and Michael A. Hitt, International Expansion by New Venture Firms: International Diversity, Model of Market Entry, Technological Learning, and Performance, 43(5): 925-950. 1999 Walter J. Ferrier, Ken G. Smith, and Curtis M. Grimm,   The Role of Competitive Action in Market Share Erosion and Industry Dethronement: A Study of Industry Leaders and Challengers, 42(4): 372-388. 1998 Harry G Barkema and Freek Vermeulen, International Expansion through Start-up or Acquisition:   A Learning Perspective, 41(1): 7-26 1997 Anne S. Tsui, Jone L. Pearce, Lyman W. Porter, and Angela M. Tripoli, Alternative Approaches to the Employee-Organization Relationship: Does Investment in Employees P ay Off? 40(5): 1089-1121 1996 Danny Miller and Jamal Shamsie, The Resource-Based View Of The Firm In Two Environments : The Hollywood Film Studios From 1936 To 1965, 39(3): 519-543. 1995 Mark Huselid, The Impact of Human Resource Management Practices on Turnover, Productivity, and Corporate Financial Performance, 38(3): 635-672. 1994 Eric Abrahamson and Choelsoon Park, Concealment of Negative Organizational Outcomes: An Agency Theory Perspective, 37(5): 1302-1334. 1993 D. Harold Doty, William H. Glick, and George P. Huber, Fit Equifinality, and Organizational Effectiveness: A Test of Two Configurational Theories, 36(6): 1196-1250. 1992 Luis R. Gomez-Mejia and David B. Balkin, Determinants of Faculty Pay: An Agency Theory Perspective, 35(5): 921-955. 1991 Jane E. Dutton and Janet M. Dukerich, Keeping an Eye on the Mirror : Image and Identity in Organizational Adaptation, 34(3): 517-554. 1990 Lynn A. Isabella, Evolving Interpretation as a Change Unfolds: How Managers Construe Key Or ganizational Events, 33(1): 7-41.

Personal statement on going to graduate school for speech pathology Essay

Personal statement on going to graduate school for speech pathology - Essay Example I am fascinated and want to become a professional. I am confident that as a person I am suitable for admission to the program since, in addition to the interest and motivation, I am highly dedicated, patient, and love to work with children in every way. It is also as a result of this tremendous love for children and for working with them, that I have been exposed to the levels of speech disorders with which many of them are challenged and the need to be appropriately trained and certified in order to effectively assist them and persons associated with them, and to address their needs. I am aware of the fact that the field is not a superficial one as the issues to be addressed are profound and varied, ranging from the sociological, to the biological and economic, if not political, to name a few. However, I am capable of successfully pursuing graduate studies in this area because I have successfully completed undergraduate studies with a GPA of 3.0, and I have scored 700 on my GRE. Besides, I know that studying at the Masters level requires a lot of research, independent work, and a higher level of thinking and analysis. The student at this level must be self-directed, and I know that I possess such capabilities.

A Precis on Interpreting History Essay Example | Topics and Well Written Essays - 500 words

A Precis on Interpreting History - Essay Example This feature denotes that the gods provide for the human race. In the same respect, the forefathers of the American people laid a strong foundation that sees their survival to date. The use of this feature is critically linked to American history, especially in regard to the foundation of America as a nation. Anne Bradstreet: â€Å"The Tenth Muse, Lately Sprung Up in America† is the interpreting history feature included in the second chapter of the book. This feature highlights Anne Bradstreet’s collection of poems. In this text, Anne Bradstreet talks about the social, economic, and political environment in America in the 1600’s. American was changing across these aspects, thus capturing Anne Bradstreet’s attention alongside that of the world in general. The third chapter of the book emphasizes on the social groupings in America, and the rise of intensive political organization in and out of North America. To mimic the scenario at the time, the Marry or do not marry feature is employed at the interpreting history section of the third chapter. Massive political activities across America, Spain, England, and France were going on in the period between 1660 and 1715. The interpreting history feature in this chapter evaluates unity and rebellion activities that characterized the aforementioned nations and among others. The situation is best explained through a social context that denotes marry or do not marry. Practices of slavery are part and parcel of the American history. At the height of colonialism, slavery became a form of trade between many countries across the globe. In the light of African enslavement, the fourth chapter makes reference to Releese Us out of This Cruell Bondegg. This feature of interpreting history in chapter four was a plea for liberation that was made be a slave in the year 1723. This feature highlights the ups and downs

Notions of gender have significantly informed the development of Essay

Notions of gender have significantly informed the development of health policy and of health care practice. critically discuss - Essay Example This paper illustrates how notions of gender have significantly contributed to the development of health policy and the development of health care. Health policy is aimed at being a vessel for discussion and exploration of issues in the health system. In particular, it is intended to promoting communication between the health policy and legislators, system researchers, professionals and decision makers who are concerned with development and implementation of health systems and reforms in health care. These policies and reforms are being made in an ever increasing pace and policy makers are forced to look over to other countries to find solutions to their own problems. The commitment of health policy is to ensure that there is international dialogue that makes sure that policies are put into practice based on specific issues and goals as well as in the particular situations (Walsh, 2004:146). Looking back at history, there was a growing strength of women’s movement in the late 1960s and 1970s. This growth challenged the ‘medicalisation’ of bodies of women and the structure of women’s medical health needs as dissimilar from their own priorities and experiences. The women’s movement went ahead and questioned the myth that male partners or doctors had better knowledge about their bodies than the women themselves knew (David 2008). This represented the women experiences in sexual, physical, mental and reproductive health needs. Based on the social, economic and political forces that influenced heath, they analysed their experiences and searched for the connections between class, race and gender-based coercion and the way they affected the women (Graham, 2009:146). According to David (2008), there was evolution of the concepts of gender and gender analysis from feminist point of view that emphasised the cultural and social nature of most of the differences between women and men. This is

Morality and Cognitive Decision Making Experiment

Morality and Cognitive Decision Making Experiment Moral Ethical Development Chapter II: Literature Review Researching the moral development, ethical decision making approaches, and the adoption of utilitarian ethics on the part of Taiwanese CPAs begins with a thorough literature review of these specific topics. The intent of this chapter is to evaluate the research instruments used for supporting and validating the hypotheses of this study as well. For purposes of clarity, this chapter is organization into three sections, starting with a review of moral development theories. The second section concentrates on the most commonly used instruments for completing measurement of ethical judgment and decision-making, with the last section of the chapter presenting an overview of empirical studies designed specifically to measure Taiwanese CPAs’ relationship to ethical evaluation and ethical intentions and overall moral development. Introduction to Moral Development Much of the foundational work completed in moral development is attributed to theorists who together have refined the key aspects of this field in the last twenty-five years. The evolution of moral development theories has concentrated on increasingly on its role in defining psychological aspects of moral development (Rest, 1979). Adding to the body of knowledge on moral development are the works of Kohlberg (1976) and Piaget (1932). In conjunction with Rest (1979), the works of these two theorists show specifically how the development of moral delineations and definitions are formative and not absolute, and have specific attributes associated with each. As accountancy is a field that relies heavily on trust and the fulfillment of fiduciary responsibilities, the importance of ethical judgments in the field of study is clear. Accountants and CPAs need to be the sustainers of public trust in the accounting and auditing professions. Ironically however one of the world’s largest scandals, Enron, was architected by accountants and auditors, which lead the U.S. government to legislate into law the Sarbanes-Oxley (SOX) Act of 2002. Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical judgments in the accounting profession, several studies that are empirically based have had as their objective an assessment of the development of moral judgment, moral frameworks, and skills at assessing the ethical dilemmas that occur in the fulfillment of their professions. In researching and defining the moral development of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and moral values through the study of their respect for rules. Paiget (1932) wrote The Moral Judgment of the Child to add to the field of knowledge on moral development. Paiget writes that â€Å"all morality consists in a system of rules, and the essence of all morality is to be sought for in the respect which the individual acquires for these rules† (p.13). Relying on observation as a research approach and completing interviews with a cross-section of boys to see how their comprehension of rules influencing the game was completed, Paiget was able to construct theories of moral development and the development of moral judgment. Paiget defined the concept of children developing morally through a progression from heteronomy, through stages of autonomy, finally to equity. Based on this research Paiget created a specific framework which describes the stages in conceptualization of moral decision-making and judgment, leading to the finding of rules presence and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990). The development of stages of Cognitive Developmental Theory (Piaget, 1997) are defined as follows. The first phase is where sensory-motor intelligence (younger than two years old) is prevalent. The second stage is pre-operational thought (two to seven years old) that serves as the foundation for creating more concrete concepts in the future. The third stage is called concrete operations and occurs between seven to eleven years old, with the fourth stage being formal operations that occur from eleven to adulthood. Paiget observed that by age 7, children begin playing with and cooperating with one another. Secondly Paiget observed children in the 11 to 12 age range see rules as permeable, capable of being negotiable and mutually agreeable. Theorizing that children are not born with the ability to understand and apply moral standards yet learn them over progressive stage, Piaget (1997) began creating a moral development theory that forms the foundation of Kohlberg’s creation of his own theories of moral development as well. Kohlberg refined and developed a six-stage sequence mode model and subsequently and empirically proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral reasoning theory is a cognitive developmental theory that seeks to understand the reasoning behind how adults decide what course of action in morally right or wrong. Furthermore, Kohlberg’s theory develops sequentially through three levels of moral development,, with each level subdivided into two stages (Table 1), Kohlberg’s cognitive development theory is today regarded as a model and framework for ethics education according to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987; Shenkir, 1990) It’s clear that Piaget had a significant influence on the findings and conclusions of Kohlberg. This is evident for example in the second and third stages Kohlberg defines, which are exactly the same as Piaget’s. Despite this same approach to defining the specific level of moral development, Kohlberg differs from Piaget on the fourth through sixth stages of development. The factors that are driving the differences are the interpretations of internal moral convictions justice and that Kohlberg sees as overriding social expectations, norms, and values. Kohlberg’s work on moral development provided a foundation for further analysis of moral development and the formation of moral judgment as well. Specifically focused the measurement of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and throughout maturity children, then adults, become more attuned to moral development.(Kohlberg, 1981). Throughout the remainder of this life Kohlberg concentrated his efforts on moral education and the propagation of his theories. Despite the alignment of Kohlberg’s findings and analyses to Piaget (1997) and others in the area of normative moral development being aligned to the developmental phases of a child’s then adults’ life there are many critics of this view including the following academicians and theorists (Gilligan, 1993, , 1998; Gump, Baker, Roll, 2000; Reimer;, Paolitto, Hersh, 1990; Rest, Narvaez, Thoma, Bebeau, 1999, , 2000; Shweder, 1982; Spohn, 2000; Sullivan, 1977). Specifically these theorists have centered on four specific questions that form the foundation of their critique of Kohlberg’s theories (et.al.). First do the processes involved in moral reasoning foster and sustain moral behavior over time? Theorists remark that Kohlberg’s theory supports critical thinking regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this argument theorists contend that the lack of longitudinal empirical evidence to support the claim that the higher the level of moral judgment, the higher the level of moral behavior. During his lifetime, this was often discussed and presented as a critique of his work, an assessment he agreed with saying â€Å"I understand the theory of justice reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development† (Kohlberg, 1984). Whether or not knowing is equal to doing, knowing must typically come before doing, and so Kohlberg states that â€Å"the study of moral reasoning is valuable in its own right† (Kohlberg, 1984). Second, the suppositions that the only aspect of moral reasoning is justice when in fact there are many other factors to consider. The theorists have said that Kohlberg’s theories tend to overemphasize the perception of justice as the foundation for making decisions. Theorists have long argued that in addition to justice, additional factors including compassion, caring, and other interpersonal feelings may play an important part in moral reasoning. (Rest, Narvaez, Thoma, Bebeau, 1999; Spohn, 2000) The third major question of Kohlberg’s analysis is the minimal amount of empirical evidences for post-conventional level thinking , a critical assumption that underscore much of what Kohlberg based his analysis on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the analysis is an assessment of Kohlberg’s theories and the over-reliance on the role and influence of Western culture. Critics and theorists contend that there is equally if not more emphasis specifically from Eastern cultures as well that have not been taken into account (J. C. Gibbs, 2003; Spohn, 2000). As a result of these critiques specific to his work, in 1985 Kohlberg decided to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once thought to be present. In addition, there appears to be a dearth of evidence of support the fifth stage of his model, and in fact theorists pointed to little support from previous empirically derived research. In addition to the above points, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is credited with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical data for the fifth and sixth stages stating that statistically significant findings had supported his framework, despite the critics and the lack of empirical studies that could be replicated by other theorists. The fifth and sixth stages are clearly centered on post conventional thinking, which is a limitation of Kohlbergs framework. The book Lawrence Kohlberg: Consensus and Controversy (Modgil Modgil, 1986) defines the shortcomings of the fifth and sixth stages of the Kohlberg model in depth, with several of the theorists mentioned in this literature review being the primary critics of Kohlberg’s theories. Analysis of Rest’s Theories James Rest (1979) developed a revision of the developmental process of moral judgment by looking at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rest’s moral judgment model is significantly different than Kohlberg’s (Rest, 1979). According to theorists, â€Å"For the measurement of moral reasoning, Rest’s model assesses an individual’s tendency to use concepts of justice based on social cooperation in his or her moral thinking, while Kohlberg’s model assesses an individual’s use of justice concepts, focusing more on exchange and individual interests† (Elm Weber, 1994), p. 346) Rest (1986) consequently a Four Component Model that captures for types of psychological processes must take place for an individual to experience moral behavior. The Rest Four Component Model is summarized by the key points below: Moral Judgment: the individual must make judgment on what should be the right thing to do. In other words, a person should be able to determine the appropriate action that is morally correct. Moral Sensitivity: This is defined as the interpretation of individuals’ actions in terms of responding to their overall assessment of situation. The intent of this aspect of the model is to refer to how an individual’s conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends. Moral Motivation: the essence of defining and prioritizing moral decisions over competing contextual perceptions of morality. Moral values are, according to this model, above personal values. Moral values are always thought about first when making a decision. Moral Action: The sense of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual needs to have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the total model. Assessing the Cognitive Moral Decision-Making Model The ethical decision-making of accounting, auditing and financial professionals have increasingly come under fire due to the major ethical lapses of these professionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly responsible for SOX legislation in the U.S. and a marked rise in compliance globally, preceded by the savings loan debacle of the 1980s, have together served as the catalyst of high levels of interest in the ethics of CPAs and finance professions (Cohen Pant, 1993; Lampe Finn, 1992; McNair Milam, 1993; Ponemon Gabhart, 1990; Shaub, 1994) From this body of research with regard to compliance surrounding ethics, Lampe and Finn (1992) have defined three dominant types of ethical decision making models. These are defined with the context of audits, and include agency models, cognitive models, and professional code-implied models. The intent of the study is primarily focused on the cognitive model component first, as it is the most pervasively used in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993). Accounting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a strong sense of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to try and decide which choices are, and if and how a decision might affect others (i.e., they try to determine if an ethical issue exists). The analysis next begins with an assessment that the use of moral judgment is also critical for the development of doing what ought to be done. The next step is to develop the moral intent and define just what exactly needs to be done. As part of this step the relative strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a given alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984). Recognize Moral Issue (Moral Sensitivity) Make Moral Judgment (Moral Judgment) Establish Moral Intention (Moral Motivation) Act Moral Behavior (Moral Action) In summary, the defined model of cognitive moral decision making, which is often referred to as Rest’s four component model, is used pervasively through the majority of accounting ethics research, and is also used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the analysis of survey results completed as part of this dissertation as well. The Cognitive Ethical Decision Making Model is specifically focused on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort. Illustrating the Defining Issues Test (DIT) One of the other major contributions Rest (1979) made in ascertaining the ethics levels of respondents throughout his research was the development of the Defining Issues Test (DIT), which is also used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the DIT model continues to supplant and enhance knowledge in the key area of empirical ethics research (Rest, 1979). How the DIT is constructed begins with a measurement of the individual’s responses to moral dilemmas often defined in the context of scenarios or short vignettes that explain the key concepts behind the concepts being tested. Through the use of these scenarios or vignettes, the respondents’ views of ethics and morality emerge (Rest 1979). The test is typically written yet has also been placed on websites to make it possible for respondents from many different locations geographically to take the test at the same time. It is considered one of the more effective tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short version) is accompanied by 12 stage specific questions (items). The respondent next reads the dilemma and chooses one of three decisions that align with their perception of the situation. Following this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to rank the four most important items using multiple choice questions. The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is true with most research methods, the use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the reliability factor of the DIT instrument over the MJI. The MJI requires the interviewer to assess the subject’s response and assign a value to that response, introducing bias into the analysis of results (Elm Webber, 1994). This method of scoring used in MJI could potentially influence the reliability of the results since the analyst who is interpreting the responses of the subject rather than the subject choosing a response from alternatives (Elm Webber, 1994). A typical structure of the DIT is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral arguments in each dilemma relating to moral reasoning. Each of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation given their perspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a score that indicates the respondents’ moral and ethical reaction to the points made. A score of four points is given for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the scores, with statistical analysis programs increasingly being used to manage this process. Often the scores are also measured as a series of indices as well. The Principled Index (P index or P score) is the most commonly used one in this field of research today (Rest, 1979). The first score mentioned is often the â€Å"P† score (principled morality) which defines the level of a respondents’ ethical cognition. This is a metric that quantifies the level of respondents’ reaction to scenarios and vignettes that are identified as Stage 5 and Stage 6 in the Rest’s theory. In addition to the â€Å"P† score, the â€Å"D† score quantifies responses fro all stages rather than just those identified in Stages 5 and 6. Critics have contended that the â€Å"P† score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of â€Å"P† as a measure of ethical cognition, Rest wrote â€Å"†¦represents the sum of the weighted ranks given to principled items and is interpreted as the relative importance given to principled moral consideration in making a moral judgment. (p.101). Further supporting the reliability of the DIT test are the inclusion of control variables, or items that are purely included to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approach to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of â€Å"M† and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable. Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of internal validity measures completed as well, with a test-retest methodology used to track internal validity. Scores on these tests using the statistical technical called Chronbach’s alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT scores tend to have a high correlation level to education and a low correlation to gender, religious beliefs and affiliates, and gender. The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revised updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the presence of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore limited comparative data is available. This is especially true for accountant specific studies undertaken since the introduction of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the latters’approach to managing reliability (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanese CPAs. Empirical Analysis of Accountants through the use of DIT The concepts of moral development theory have provided the financial accounting profession with much opportunity for empirical research and investigation. While specific empirical studies have defined the current level of moral development of business majors including finance and accounting students, professional auditors, tenured and lecturing accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have focused on the relationship between moral development and various accounting specific behaviors. The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The impact of the six stage theory Kohlberg has often discussed and analyzed in the works cited in this research are also analysed using Rest’s four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a pragmatic approach to analyzing the research. Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P scores of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979). After completing the analysis and calculating the mean DIT P scores, the results showed scores between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P scores of the three respondent audiences were as follows: college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) stated that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis it’s clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population. In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second study defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific study is the definition of specific disciplines in the study as well including math, psychology, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychology majors. The researchers list the mean DIT P scores of 38.75 for the respondents who are male accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, attributable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score median value of 43.19 for college seniors. The use of the â€Å"M† value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the exposure or not to an ethics course. Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes; there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example. In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of staff, supervisor, manager, and partner were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the supervisor level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level. Clearly the decline in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not necessarily refute ethical moral development theories. Following this research an paradigm (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners. Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the propensity to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, that shows a significant negative relationship between rank and DIT P scores (managers-35.7; partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores. Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a liberal college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two institutions that offer accounting degrees. The first institution included in the survey drew respondents from a private college where the accounting major curriculum is part of the liberal arts program. The second institution is a state university where accounting majors were not required or encouraged to take liberal arts courses. There were 143 total respondents in the study that completed the DIT, and the analysis of the results highlighted statistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of freshman from both learning institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased. Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to â€Å"†¦suggest that liberal learning in college may be an important factor in the development of the student’s and accounting practitioner’s moral reasoning† (p.204). The integration of accounting curriculum in liberal arts broader learning institutions has since become a foundational element in ethics research, and is relied on as a theoretical construct of the research completed in this dissertation. The dynamics involved in the moral development and perception of â€Å"whistle blowing† was studied in an empirical study that had 106 internal auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of experimental scenarios and vignettes surrounding a fraud case and experimental treatments that elicited the perception of internal auditors of â€Å"whistle blowing†. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of â€Å"whistle blowing† from the standpoint of personal punishment as a risk of unethical behavior than those with high DIT P scores. Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The internal auditors who scores lower on DIT P scores saw the act of â€Å"whistle blowing†, it can be inferred, as an external event that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental. Paradoxically however the main affiliation factors including punishment of others had little if any influence on the perc Morality and Cognitive Decision Making Experiment Morality and Cognitive Decision Making Experiment Moral Ethical Development Chapter II: Literature Review Researching the moral development, ethical decision making approaches, and the adoption of utilitarian ethics on the part of Taiwanese CPAs begins with a thorough literature review of these specific topics. The intent of this chapter is to evaluate the research instruments used for supporting and validating the hypotheses of this study as well. For purposes of clarity, this chapter is organization into three sections, starting with a review of moral development theories. The second section concentrates on the most commonly used instruments for completing measurement of ethical judgment and decision-making, with the last section of the chapter presenting an overview of empirical studies designed specifically to measure Taiwanese CPAs’ relationship to ethical evaluation and ethical intentions and overall moral development. Introduction to Moral Development Much of the foundational work completed in moral development is attributed to theorists who together have refined the key aspects of this field in the last twenty-five years. The evolution of moral development theories has concentrated on increasingly on its role in defining psychological aspects of moral development (Rest, 1979). Adding to the body of knowledge on moral development are the works of Kohlberg (1976) and Piaget (1932). In conjunction with Rest (1979), the works of these two theorists show specifically how the development of moral delineations and definitions are formative and not absolute, and have specific attributes associated with each. As accountancy is a field that relies heavily on trust and the fulfillment of fiduciary responsibilities, the importance of ethical judgments in the field of study is clear. Accountants and CPAs need to be the sustainers of public trust in the accounting and auditing professions. Ironically however one of the world’s largest scandals, Enron, was architected by accountants and auditors, which lead the U.S. government to legislate into law the Sarbanes-Oxley (SOX) Act of 2002. Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical judgments in the accounting profession, several studies that are empirically based have had as their objective an assessment of the development of moral judgment, moral frameworks, and skills at assessing the ethical dilemmas that occur in the fulfillment of their professions. In researching and defining the moral development of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and moral values through the study of their respect for rules. Paiget (1932) wrote The Moral Judgment of the Child to add to the field of knowledge on moral development. Paiget writes that â€Å"all morality consists in a system of rules, and the essence of all morality is to be sought for in the respect which the individual acquires for these rules† (p.13). Relying on observation as a research approach and completing interviews with a cross-section of boys to see how their comprehension of rules influencing the game was completed, Paiget was able to construct theories of moral development and the development of moral judgment. Paiget defined the concept of children developing morally through a progression from heteronomy, through stages of autonomy, finally to equity. Based on this research Paiget created a specific framework which describes the stages in conceptualization of moral decision-making and judgment, leading to the finding of rules presence and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990). The development of stages of Cognitive Developmental Theory (Piaget, 1997) are defined as follows. The first phase is where sensory-motor intelligence (younger than two years old) is prevalent. The second stage is pre-operational thought (two to seven years old) that serves as the foundation for creating more concrete concepts in the future. The third stage is called concrete operations and occurs between seven to eleven years old, with the fourth stage being formal operations that occur from eleven to adulthood. Paiget observed that by age 7, children begin playing with and cooperating with one another. Secondly Paiget observed children in the 11 to 12 age range see rules as permeable, capable of being negotiable and mutually agreeable. Theorizing that children are not born with the ability to understand and apply moral standards yet learn them over progressive stage, Piaget (1997) began creating a moral development theory that forms the foundation of Kohlberg’s creation of his own theories of moral development as well. Kohlberg refined and developed a six-stage sequence mode model and subsequently and empirically proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral reasoning theory is a cognitive developmental theory that seeks to understand the reasoning behind how adults decide what course of action in morally right or wrong. Furthermore, Kohlberg’s theory develops sequentially through three levels of moral development,, with each level subdivided into two stages (Table 1), Kohlberg’s cognitive development theory is today regarded as a model and framework for ethics education according to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987; Shenkir, 1990) It’s clear that Piaget had a significant influence on the findings and conclusions of Kohlberg. This is evident for example in the second and third stages Kohlberg defines, which are exactly the same as Piaget’s. Despite this same approach to defining the specific level of moral development, Kohlberg differs from Piaget on the fourth through sixth stages of development. The factors that are driving the differences are the interpretations of internal moral convictions justice and that Kohlberg sees as overriding social expectations, norms, and values. Kohlberg’s work on moral development provided a foundation for further analysis of moral development and the formation of moral judgment as well. Specifically focused the measurement of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and throughout maturity children, then adults, become more attuned to moral development.(Kohlberg, 1981). Throughout the remainder of this life Kohlberg concentrated his efforts on moral education and the propagation of his theories. Despite the alignment of Kohlberg’s findings and analyses to Piaget (1997) and others in the area of normative moral development being aligned to the developmental phases of a child’s then adults’ life there are many critics of this view including the following academicians and theorists (Gilligan, 1993, , 1998; Gump, Baker, Roll, 2000; Reimer;, Paolitto, Hersh, 1990; Rest, Narvaez, Thoma, Bebeau, 1999, , 2000; Shweder, 1982; Spohn, 2000; Sullivan, 1977). Specifically these theorists have centered on four specific questions that form the foundation of their critique of Kohlberg’s theories (et.al.). First do the processes involved in moral reasoning foster and sustain moral behavior over time? Theorists remark that Kohlberg’s theory supports critical thinking regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this argument theorists contend that the lack of longitudinal empirical evidence to support the claim that the higher the level of moral judgment, the higher the level of moral behavior. During his lifetime, this was often discussed and presented as a critique of his work, an assessment he agreed with saying â€Å"I understand the theory of justice reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development† (Kohlberg, 1984). Whether or not knowing is equal to doing, knowing must typically come before doing, and so Kohlberg states that â€Å"the study of moral reasoning is valuable in its own right† (Kohlberg, 1984). Second, the suppositions that the only aspect of moral reasoning is justice when in fact there are many other factors to consider. The theorists have said that Kohlberg’s theories tend to overemphasize the perception of justice as the foundation for making decisions. Theorists have long argued that in addition to justice, additional factors including compassion, caring, and other interpersonal feelings may play an important part in moral reasoning. (Rest, Narvaez, Thoma, Bebeau, 1999; Spohn, 2000) The third major question of Kohlberg’s analysis is the minimal amount of empirical evidences for post-conventional level thinking , a critical assumption that underscore much of what Kohlberg based his analysis on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the analysis is an assessment of Kohlberg’s theories and the over-reliance on the role and influence of Western culture. Critics and theorists contend that there is equally if not more emphasis specifically from Eastern cultures as well that have not been taken into account (J. C. Gibbs, 2003; Spohn, 2000). As a result of these critiques specific to his work, in 1985 Kohlberg decided to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once thought to be present. In addition, there appears to be a dearth of evidence of support the fifth stage of his model, and in fact theorists pointed to little support from previous empirically derived research. In addition to the above points, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is credited with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical data for the fifth and sixth stages stating that statistically significant findings had supported his framework, despite the critics and the lack of empirical studies that could be replicated by other theorists. The fifth and sixth stages are clearly centered on post conventional thinking, which is a limitation of Kohlbergs framework. The book Lawrence Kohlberg: Consensus and Controversy (Modgil Modgil, 1986) defines the shortcomings of the fifth and sixth stages of the Kohlberg model in depth, with several of the theorists mentioned in this literature review being the primary critics of Kohlberg’s theories. Analysis of Rest’s Theories James Rest (1979) developed a revision of the developmental process of moral judgment by looking at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rest’s moral judgment model is significantly different than Kohlberg’s (Rest, 1979). According to theorists, â€Å"For the measurement of moral reasoning, Rest’s model assesses an individual’s tendency to use concepts of justice based on social cooperation in his or her moral thinking, while Kohlberg’s model assesses an individual’s use of justice concepts, focusing more on exchange and individual interests† (Elm Weber, 1994), p. 346) Rest (1986) consequently a Four Component Model that captures for types of psychological processes must take place for an individual to experience moral behavior. The Rest Four Component Model is summarized by the key points below: Moral Judgment: the individual must make judgment on what should be the right thing to do. In other words, a person should be able to determine the appropriate action that is morally correct. Moral Sensitivity: This is defined as the interpretation of individuals’ actions in terms of responding to their overall assessment of situation. The intent of this aspect of the model is to refer to how an individual’s conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends. Moral Motivation: the essence of defining and prioritizing moral decisions over competing contextual perceptions of morality. Moral values are, according to this model, above personal values. Moral values are always thought about first when making a decision. Moral Action: The sense of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual needs to have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the total model. Assessing the Cognitive Moral Decision-Making Model The ethical decision-making of accounting, auditing and financial professionals have increasingly come under fire due to the major ethical lapses of these professionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly responsible for SOX legislation in the U.S. and a marked rise in compliance globally, preceded by the savings loan debacle of the 1980s, have together served as the catalyst of high levels of interest in the ethics of CPAs and finance professions (Cohen Pant, 1993; Lampe Finn, 1992; McNair Milam, 1993; Ponemon Gabhart, 1990; Shaub, 1994) From this body of research with regard to compliance surrounding ethics, Lampe and Finn (1992) have defined three dominant types of ethical decision making models. These are defined with the context of audits, and include agency models, cognitive models, and professional code-implied models. The intent of the study is primarily focused on the cognitive model component first, as it is the most pervasively used in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993). Accounting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a strong sense of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to try and decide which choices are, and if and how a decision might affect others (i.e., they try to determine if an ethical issue exists). The analysis next begins with an assessment that the use of moral judgment is also critical for the development of doing what ought to be done. The next step is to develop the moral intent and define just what exactly needs to be done. As part of this step the relative strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a given alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984). Recognize Moral Issue (Moral Sensitivity) Make Moral Judgment (Moral Judgment) Establish Moral Intention (Moral Motivation) Act Moral Behavior (Moral Action) In summary, the defined model of cognitive moral decision making, which is often referred to as Rest’s four component model, is used pervasively through the majority of accounting ethics research, and is also used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the analysis of survey results completed as part of this dissertation as well. The Cognitive Ethical Decision Making Model is specifically focused on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort. Illustrating the Defining Issues Test (DIT) One of the other major contributions Rest (1979) made in ascertaining the ethics levels of respondents throughout his research was the development of the Defining Issues Test (DIT), which is also used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the DIT model continues to supplant and enhance knowledge in the key area of empirical ethics research (Rest, 1979). How the DIT is constructed begins with a measurement of the individual’s responses to moral dilemmas often defined in the context of scenarios or short vignettes that explain the key concepts behind the concepts being tested. Through the use of these scenarios or vignettes, the respondents’ views of ethics and morality emerge (Rest 1979). The test is typically written yet has also been placed on websites to make it possible for respondents from many different locations geographically to take the test at the same time. It is considered one of the more effective tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short version) is accompanied by 12 stage specific questions (items). The respondent next reads the dilemma and chooses one of three decisions that align with their perception of the situation. Following this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to rank the four most important items using multiple choice questions. The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is true with most research methods, the use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the reliability factor of the DIT instrument over the MJI. The MJI requires the interviewer to assess the subject’s response and assign a value to that response, introducing bias into the analysis of results (Elm Webber, 1994). This method of scoring used in MJI could potentially influence the reliability of the results since the analyst who is interpreting the responses of the subject rather than the subject choosing a response from alternatives (Elm Webber, 1994). A typical structure of the DIT is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral arguments in each dilemma relating to moral reasoning. Each of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation given their perspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a score that indicates the respondents’ moral and ethical reaction to the points made. A score of four points is given for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the scores, with statistical analysis programs increasingly being used to manage this process. Often the scores are also measured as a series of indices as well. The Principled Index (P index or P score) is the most commonly used one in this field of research today (Rest, 1979). The first score mentioned is often the â€Å"P† score (principled morality) which defines the level of a respondents’ ethical cognition. This is a metric that quantifies the level of respondents’ reaction to scenarios and vignettes that are identified as Stage 5 and Stage 6 in the Rest’s theory. In addition to the â€Å"P† score, the â€Å"D† score quantifies responses fro all stages rather than just those identified in Stages 5 and 6. Critics have contended that the â€Å"P† score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of â€Å"P† as a measure of ethical cognition, Rest wrote â€Å"†¦represents the sum of the weighted ranks given to principled items and is interpreted as the relative importance given to principled moral consideration in making a moral judgment. (p.101). Further supporting the reliability of the DIT test are the inclusion of control variables, or items that are purely included to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approach to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of â€Å"M† and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable. Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of internal validity measures completed as well, with a test-retest methodology used to track internal validity. Scores on these tests using the statistical technical called Chronbach’s alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT scores tend to have a high correlation level to education and a low correlation to gender, religious beliefs and affiliates, and gender. The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revised updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the presence of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore limited comparative data is available. This is especially true for accountant specific studies undertaken since the introduction of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the latters’approach to managing reliability (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanese CPAs. Empirical Analysis of Accountants through the use of DIT The concepts of moral development theory have provided the financial accounting profession with much opportunity for empirical research and investigation. While specific empirical studies have defined the current level of moral development of business majors including finance and accounting students, professional auditors, tenured and lecturing accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have focused on the relationship between moral development and various accounting specific behaviors. The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The impact of the six stage theory Kohlberg has often discussed and analyzed in the works cited in this research are also analysed using Rest’s four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a pragmatic approach to analyzing the research. Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P scores of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979). After completing the analysis and calculating the mean DIT P scores, the results showed scores between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P scores of the three respondent audiences were as follows: college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) stated that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis it’s clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population. In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second study defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific study is the definition of specific disciplines in the study as well including math, psychology, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychology majors. The researchers list the mean DIT P scores of 38.75 for the respondents who are male accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, attributable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score median value of 43.19 for college seniors. The use of the â€Å"M† value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the exposure or not to an ethics course. Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes; there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example. In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of staff, supervisor, manager, and partner were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the supervisor level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level. Clearly the decline in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not necessarily refute ethical moral development theories. Following this research an paradigm (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners. Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the propensity to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, that shows a significant negative relationship between rank and DIT P scores (managers-35.7; partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores. Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a liberal college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two institutions that offer accounting degrees. The first institution included in the survey drew respondents from a private college where the accounting major curriculum is part of the liberal arts program. The second institution is a state university where accounting majors were not required or encouraged to take liberal arts courses. There were 143 total respondents in the study that completed the DIT, and the analysis of the results highlighted statistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of freshman from both learning institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased. Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to â€Å"†¦suggest that liberal learning in college may be an important factor in the development of the student’s and accounting practitioner’s moral reasoning† (p.204). The integration of accounting curriculum in liberal arts broader learning institutions has since become a foundational element in ethics research, and is relied on as a theoretical construct of the research completed in this dissertation. The dynamics involved in the moral development and perception of â€Å"whistle blowing† was studied in an empirical study that had 106 internal auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of experimental scenarios and vignettes surrounding a fraud case and experimental treatments that elicited the perception of internal auditors of â€Å"whistle blowing†. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of â€Å"whistle blowing† from the standpoint of personal punishment as a risk of unethical behavior than those with high DIT P scores. Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The internal auditors who scores lower on DIT P scores saw the act of â€Å"whistle blowing†, it can be inferred, as an external event that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental. Paradoxically however the main affiliation factors including punishment of others had little if any influence on the perc

Poetry Essay - Anaylsis of 9 Poems :: Duffy Armitage Plath Milligan Hood Clarke Heaney

In this piece of coursework I am going to analysis and compare a number of poems, some written by the same authors and some by different authors. All 9 poems have one common link which is: Youth. The first poem is called â€Å"Stealing† and it was written by Carol Ann Duffy. This poem is about a troubled young man who takes away a snowman from someone’s garden and talks about other items he has stolen before such as a camera. In this poem there are certain words and phrases which you can relate to your sense of sight, hearing, smell, touch and taste. For example when he describes the snowman as â€Å"A mate with a mind as cold as the slice of ice,† which you can use your sense of hearing and hear someone cutting through the ice. Also where he says â€Å"I was standing alone amongst lumps of snow,† where you can picture this person standing there alone with a snowman crushed at his feet. I think this add enjoyment to the poem as it is getting you to see, hear, feel exactly what is happening in the poem which makes it more real. He uses a lot of metaphors. For an example he talks about the snowman being as â€Å"cold as the slice of ice within my own brain† and â€Å"a fierce chill pierced my gut,† where he is talking about the snowman on the outside but also talking about how he feels on the inside, cold and lonely. In this poem the poet has chosen to separate the events and place a stanza in the middle, so the poem starts off talking about the snowman and what it feels like but the third verse talks about the person’s life and then back to talking about the snowman. I think the poet has done this to add more effect to the poem, as it indicates that the person in the poem does not understand themselves let alone explain them self to anyone else. Also that they think about their lifestyle a lot and that they do not understand why they do what they do. In this poem there is no rhyme. I think this is because the poet wants to make the poem sound more serious and realistic than childish with loads of rhyming words.

Freudian Analysis of “Beauty and the Beast” Essay

           In â€Å"Beauty and the Beast†, Beauty, the dreamer, successfully travels through the phallic stage and the Oedipus complex into the latency and genital stages. She is at first attached to her father, and wants to protect him. She mentions that she is willing to even die for him so that he can live a happy life. Beauty eventually realizes that she is actually in love with the beast (Brett, n.p).             Beauty starts out in the phallic stage of development. She is starting to recognize the difference between male and female, however, she still views males as beastly, and chose her father over them. When the beast comes into the story, Beauty offers to sacrifice her life for her father. This shows the Oedipus complex of Beauty. She still is competing with other people for her dad. Beauty’s father depicts phallic symbolism of a man through the efforts that he undertakes to especially by portraying that he is a self-made man, that is wealthy and makes use of common sense (Brett, n.p). Beauty’s father is portrayed as a self-made, wealthy man with common sense. Despite his bad luck and loss of his wealth, he still manages to bring up his six children and provide them with quite a comfortable life, talking the role of the man of the house and ensuring that his family is provided for despite all the circumstances.             Beauty stays in the Oedipus complex when she is brought into the castle. She still views other males as gross (the beast) and puts her father first. When the beast asks to marry her, she quickly rejects him. However, the Beast continues to see her regularly, day after day (Brett, n.p). The beast offers for Beauty to see her father, except that he would die if this happened. This is when Beauty starts entering the latency stage.            When Beauty visits her father and her sisters, she starts to realize how much she is longing to see the Beast. She starts to get annoyed by her sisters, who are jealous of how beautiful she is. However, she spends most of her time with the same sex, a sure sign of the latency stage. Beauty is seen to be very close to her father in a way and has what is referred to as an â€Å"electra complex† which is an â€Å"oedipal complex†, a female version (Brett, n.p). She sees her father as one that never does anything wrong and is always a good person. There is no fight between her and her mother over her dad hence she becomes quite closer to him although she undergoes a very quick transition (Brett, n.p).          When Beauty sees Beast at the end of the story, she is scared that the Beast will kill himself since she did not keep her promise. The Beast is upset about this, but still says how happy he is to see her and that he will die satisfied. This is where the genital stage begins. Beauty explains her love for him and that she cannot live without him. She is basically starting to go through puberty, a sure sign of the genital stage (Brett, n.p).          As Beauty passes through the stages in her life, she has the desire to read but also has more desires that she wants to satisfy and is not sure of the place or the person to find it from but this change when she starts developing interest and liking for the Beast. On the other hand, the Beast is seen as unconsciously searching for some form of help as well as someone that can be able to love him for who he is. As the picture and symbol of morality, Beauty finally develops a super-ego that is great (Brett, n.p).             Beauty passes through all of the stages of psychosexual development without much of a problem. She overcomes a little bit of trouble with the Oedipus complex, but seems to finally get to the genital stage when the story is over (Brett, n.p). The end of the story represents the rest of the genital stage where Beauty recognizes her love for the opposite sex. She has to renounce her affection and care for her father for a suitor that she would be spending the rest of her life with (Brett, n.p). In this part, the Beast, despite the nature of that he has, undergoes a lot of struggle in trying to contain and control the urges that he has just to have someone to love him. The refinement of the Beast in to something that is more human is not a mere facade, but it is part of who he really is and also forms part of the reason why he is able to succeed in controlling his lust (Brett, n.p).               The Beast is symbol of dual nature of the males whereby the outside portrays the rough and manipulative males while the inside is full of love and care, similar to Beauty’s father. He is strong on the outside and strict with his daughters although in the inside he is compassionate and loves them hence takes care of them despite losing his wealth (Brett, n.p). From the overall story, male presence is dominant and the Beauty has to make a choice between men that she is emotionally attached to in her life. Her father has been part of life for a long time but she then finds love and intimacy in the Beast, of which she wants to experience in her life as she also loves the Beast. Reference Brett, Jan. Beauty and the Beast. New York: Clarion Books, 1989. Print. N.p Source document