title: Towards the development of an integrated ethical decision-making framework for Sri Lankan accountants:  A developing country context

authors: Liyanapathirana, Nirupika Samanthi

subjects: ethics

abstract: The rash of corporate collapses, fraud, and corrupt activities seen all around the world in recent years has not only provoked criticism of accountants, but also prompted researchers world-wide to increasingly turn their attention to the ethical decision-making process. Sri Lanka, the focus of this thesis, has a unique culture; on the one hand, it flourishes within Buddhism, while, on the other, it is one of the world’s most corrupt nations. Given that setting, the overarching research objective guiding this study is to develop an integrated ethical decision-making framework for the accounting profession in Sri Lanka, a developing country. 

Drawing from Rest’s (1986) four-component model, the study attempts to understand the ethical decision-making process of Sri Lankan accountants. A number of other extant models/frameworks and ethical philosophies were used as theoretical lenses in conjunction with Rest’s model to interpret the findings. 

The study took a mixed methods approach to create a research framework. Written and video vignettes developed specifically for the study, data collected through 40 semistructured interviews, and a questionnaire survey completed by 315 accountants formed the foundation of this framework. In the process of developing an integrated ethical decision-making framework for Sri Lankan accountants, the study achieved three subobjectives and addressed seven research questions. 

The study’s first research subobjective is achieved by exploring the nature of ethics and the ethical decision-making of Sri Lankan accountants. While the accountants who participated in this study have different opinions about ethics and ethical decision-making, the majority agree on three key points: ethics is a complex topic; it plays a crucial role in their decision-making; and, the accountant’s role is challenging, given the corrupt environment in Sri Lanka. 

The aim of the second research subobjective is to examine the association between ethical philosophies and the decisions of Sri Lankan accountants. The rationales accountants offered for the decisions they made were interpreted using a number of ethical philosophies which were included in the study’s framework of analysis. The finding that Sri Lankan accountants’ decision-making centres primarily, not only on various rules, rights, justice, and deontological principles, but also on religious ethics, represents a unique finding. 

The third research subobjective is accomplished by contributing to the literature on the impact individual, organisational, professional, and moral intensity factors exert on the ethical decision-making of Sri Lankan accountants. As have prior studies, this study also finds that the role of these factors is mixed and inconclusive in the context of Sri Lanka, a developing country.

This thesis’ overarching research objective of developing an integrated ethical decision-making framework for the Sri Lankan accounting profession is achieved in three ways: through the framework of analysis; the ethical decision-making checklist; and, the recommendations that accompany the framework of analysis. 

This study makes both methodological and theoretical contributions. At a methodological level, the study developed customised vignettes in written and video form to stimulate the participants’ responses to the issue of ethical decision-making. In addition, the incorporation of video vignettes into the interview process marks one of the study’s distinctive and innovative contributions to methodological knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated ethical decision-making framework for Sri Lankan accountants. In making that contribution, this thesis argues that ethical decision-making constitutes a “wicked problem” in Sri Lanka, a context in which corruption is pervasive.

text: Towards the development of an integrated ethical decision-making framework for Sri Lankan accountants:  A developing country context The rash of corporate collapses, fraud, and corrupt activities seen all around the world in recent years has not only provoked criticism of accountants, but also prompted researchers world-wide to increasingly turn their attention to the ethical decision-making process. Sri Lanka, the focus of this thesis, has a unique culture; on the one hand, it flourishes within Buddhism, while, on the other, it is one of the world’s most corrupt nations. Given that setting, the overarching research objective guiding this study is to develop an integrated ethical decision-making framework for the accounting profession in Sri Lanka, a developing country. 

Drawing from Rest’s (1986) four-component model, the study attempts to understand the ethical decision-making process of Sri Lankan accountants. A number of other extant models/frameworks and ethical philosophies were used as theoretical lenses in conjunction with Rest’s model to interpret the findings. 

The study took a mixed methods approach to create a research framework. Written and video vignettes developed specifically for the study, data collected through 40 semistructured interviews, and a questionnaire survey completed by 315 accountants formed the foundation of this framework. In the process of developing an integrated ethical decision-making framework for Sri Lankan accountants, the study achieved three subobjectives and addressed seven research questions. 

The study’s first research subobjective is achieved by exploring the nature of ethics and the ethical decision-making of Sri Lankan accountants. While the accountants who participated in this study have different opinions about ethics and ethical decision-making, the majority agree on three key points: ethics is a complex topic; it plays a crucial role in their decision-making; and, the accountant’s role is challenging, given the corrupt environment in Sri Lanka. 

The aim of the second research subobjective is to examine the association between ethical philosophies and the decisions of Sri Lankan accountants. The rationales accountants offered for the decisions they made were interpreted using a number of ethical philosophies which were included in the study’s framework of analysis. The finding that Sri Lankan accountants’ decision-making centres primarily, not only on various rules, rights, justice, and deontological principles, but also on religious ethics, represents a unique finding. 

The third research subobjective is accomplished by contributing to the literature on the impact individual, organisational, professional, and moral intensity factors exert on the ethical decision-making of Sri Lankan accountants. As have prior studies, this study also finds that the role of these factors is mixed and inconclusive in the context of Sri Lanka, a developing country.

This thesis’ overarching research objective of developing an integrated ethical decision-making framework for the Sri Lankan accounting profession is achieved in three ways: through the framework of analysis; the ethical decision-making checklist; and, the recommendations that accompany the framework of analysis. 

This study makes both methodological and theoretical contributions. At a methodological level, the study developed customised vignettes in written and video form to stimulate the participants’ responses to the issue of ethical decision-making. In addition, the incorporation of video vignettes into the interview process marks one of the study’s distinctive and innovative contributions to methodological knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated ethical decision-making framework for Sri Lankan accountants. In making that contribution, this thesis argues that ethical decision-making constitutes a “wicked problem” in Sri Lanka, a context in which corruption is pervasive.

year: 2018

title: Blurring the Lines? International Humanitarian Non-Governmental Organisations and the Military use of Aid and Development in Afghanistan

authors: Jagger, Stanley Jeremy

subjects: Non-governmental organisations (NGOs)

abstract: This thesis explores the theory that International Humanitarian Non-governmental Organisations (IHNGOs) have increasingly become part of the world-ordering security agenda of developed western states since the end of the Cold War. It argues that the adoption of humanitarian aid and development activities by intervening military forces in Afghanistan, criticised by IHNGOs for blurring the boundaries between humanitarian and military actors, is a symptom of, rather than the central reason for, reduced humanitarian space in Afghanistan. This study contends that the central issue is the wider integration of political, military and humanitarian action into the process of state-building as a way to pacify areas of conflict and instability that otherwise present potential security threats to the developed world. This has become even more pronounced with the aims of the Global War on Terror (GWOT) since 2001.

The merging of humanitarian aid and development with security in the pursuit of stable states has occurred as an international response to the humanitarian crises and intra-state wars since the end of the Cold War. Military involvement of this kind is typified in Afghanistan by Provincial Reconstruction Teams (PRTs) that combine security and development action. During the 1990s humanitarianism also underwent a metamorphosis as concern about the role aid could have in fuelling conflict and a desire to ameliorate the underlying causes of poverty and conflict led many aid agencies to adopt a new vision of humanitarianism that had political and social goals beyond those of just meeting the immediate needs of populations in crisis. Another feature of humanitarian interventions of the 1990s was the ambitious expectations placed upon IHNGOs and intervening military forces from the international community to manage or resolve these crises without a corresponding level of long-term political, economic and military commitment. These issues are also present in post-2001 Afghanistan where IHNGOs initially supported an international intervention and a new government which has since been faced with a growing insurgency. Consequently, involvement with state-building, governance, rights and development have placed IHNGOs at odds with the insurgents.

A case study approach is used to examine five major IHNGOs and how they fit into the context of the international state-building project in post-2001 Afghanistan. The central finding of this study is that the integration of humanitarian aid and development into state-building as a means to enhance international security has seriously compromised the claims to the principles of neutrality, impartiality and independence central to the concept of humanitarian space and consequently the security of the IHNGOs in the ongoing Afghanistan conflict.

To overcome these problems this study suggests that IHNGOs should place their humanitarian aid activity under a separate umbrella organisation that operates under the neutral, impartial and independent principles adhered to by the International Committee of the Red Cross (ICRC), the organisation in this study that has managed to maintain some acceptance and dialogue with all parties to conflict.

text: Blurring the Lines? International Humanitarian Non-Governmental Organisations and the Military use of Aid and Development in Afghanistan This thesis explores the theory that International Humanitarian Non-governmental Organisations (IHNGOs) have increasingly become part of the world-ordering security agenda of developed western states since the end of the Cold War. It argues that the adoption of humanitarian aid and development activities by intervening military forces in Afghanistan, criticised by IHNGOs for blurring the boundaries between humanitarian and military actors, is a symptom of, rather than the central reason for, reduced humanitarian space in Afghanistan. This study contends that the central issue is the wider integration of political, military and humanitarian action into the process of state-building as a way to pacify areas of conflict and instability that otherwise present potential security threats to the developed world. This has become even more pronounced with the aims of the Global War on Terror (GWOT) since 2001.

The merging of humanitarian aid and development with security in the pursuit of stable states has occurred as an international response to the humanitarian crises and intra-state wars since the end of the Cold War. Military involvement of this kind is typified in Afghanistan by Provincial Reconstruction Teams (PRTs) that combine security and development action. During the 1990s humanitarianism also underwent a metamorphosis as concern about the role aid could have in fuelling conflict and a desire to ameliorate the underlying causes of poverty and conflict led many aid agencies to adopt a new vision of humanitarianism that had political and social goals beyond those of just meeting the immediate needs of populations in crisis. Another feature of humanitarian interventions of the 1990s was the ambitious expectations placed upon IHNGOs and intervening military forces from the international community to manage or resolve these crises without a corresponding level of long-term political, economic and military commitment. These issues are also present in post-2001 Afghanistan where IHNGOs initially supported an international intervention and a new government which has since been faced with a growing insurgency. Consequently, involvement with state-building, governance, rights and development have placed IHNGOs at odds with the insurgents.

A case study approach is used to examine five major IHNGOs and how they fit into the context of the international state-building project in post-2001 Afghanistan. The central finding of this study is that the integration of humanitarian aid and development into state-building as a means to enhance international security has seriously compromised the claims to the principles of neutrality, impartiality and independence central to the concept of humanitarian space and consequently the security of the IHNGOs in the ongoing Afghanistan conflict.

To overcome these problems this study suggests that IHNGOs should place their humanitarian aid activity under a separate umbrella organisation that operates under the neutral, impartial and independent principles adhered to by the International Committee of the Red Cross (ICRC), the organisation in this study that has managed to maintain some acceptance and dialogue with all parties to conflict.

year: 2010

title: Māori and Psychology Research Unit (MPRU) annual report 2018-2021

authors: Masters-Awatere, Bridgette

subjects: Māori and Psychology Research Unit

abstract: Annual report of the Māori and Psychology Research Unit (MPRU) 2018-2021. The unit was established in August of 1997. The unit is designed to provide a catalyst and support network for enhancing research concerning the psychological needs, aspirations, and priorities of Māori. The MPRU is well situated to draw together skilled and experienced interdisciplinary research groups by networking and establishing working relationships with staff and students within the Division of Arts, Law, Psychology and Social Science, the University, and the wider community.

text: Māori and Psychology Research Unit (MPRU) annual report 2018-2021 Annual report of the Māori and Psychology Research Unit (MPRU) 2018-2021. The unit was established in August of 1997. The unit is designed to provide a catalyst and support network for enhancing research concerning the psychological needs, aspirations, and priorities of Māori. The MPRU is well situated to draw together skilled and experienced interdisciplinary research groups by networking and establishing working relationships with staff and students within the Division of Arts, Law, Psychology and Social Science, the University, and the wider community.

year: 2022-09-02