Value (ethics)

About: Value (ethics) is a research topic. Over the lifetime, 21347 publications have been published within this topic receiving 461372 citations.

The normative origins of positive theories: Ideology and accounting thought

Abstract: “Positive”, “descriptive” and “empirical” theories are frequently promoted as being more realistic, factual and relevant than normative approaches. This paper argues that “positive” or “empirical” theories are also normative and value-laden in that they usually mask a conservative ideological bias in their accounting policy implications. We argue that labels such as “positive” and “empirical” emanate from a Realist theory of knowledge; a wholly inadequate epistemological basis for a social science. We use an alternative philosophical position (of Historical Materialism) together with a historical review of the concept of value to illustrate first, the partisan role played by theories and theoreticians in questions concerning social control, social conflict and social order; second, the ideologically conservative underpinnings of positive accounting theories; and last, some indications of alternative (radical) approaches to accounting policy.

The Science of Self-Control

Abstract: This book proposes a new science of self-control based on the principles of behavioral psychology and economics. Claiming that insight and self-knowledge are insufficient for controlling one's behavior, Howard Rachlin argues that the only way to achieve such control--and ultimately happiness--is through the development of harmonious patterns of behavior. Most personal problems with self-control arise because people have difficulty delaying immediate gratification for a better future reward. The alcoholic prefers to drink now. If she is feeling good, a drink will make her feel better. If she is feeling bad, a drink will make her feel better. The problem is that drinking will eventually make her feel worse. This sequence--the consistent choice of a highly valued particular act (such as having a drink or a smoke) that leads to a low-valued pattern of acts--is called "the primrose path." To avoid it, the author presents a strategy of "soft commitment," consisting of the development of valuable patterns of behavior that bridge over individual temptations. He also proposes, from economics, the concept of the substitutability of "positive addictions," such as social activity or exercise, for "negative addictions," such as drug abuse or overeating. Self-control may be seen as the interaction with one's own future self. Howard Rachlin shows that indeed the value of the whole--of one's whole life--is far greater than the sum of the values of its individual parts.

Value Driven Intellectual Capital: How to Convert Intangible Corporate Assets Into Market Value

Abstract: From the Publisher: Value-Driven Intellectual Capital is a corporate and financial executives' handbook to the new world of intangible assets - what they are and how to convert them into cash or strategic position. Value-Driven Intellectual Capital explains the new, boundary-expanding world of intellectual assets - where translating an innovative idea into bottom-line profits involves a tightly focused strategy with clear directives for making it happen. It is a blueprint for turning corporate knowledge, know-how, and intellectual property into a sustainable competitive weapon that will build a firm's reputation and market share." "Value-Driven Intellectual Capital is for any corporate or financial executive, merger and acquisition partner or investor who understands how much future corporate survival and success depends on the simple enduring genius of a good idea and the need to convert those ideas into corporate value.

Investment in Learning. The Individual and Social Value of American Higher Education.

Abstract: The value of higher education has been under attack as seldom before in American history. We are told of the overeducated American, of the case against college, and of the failure of education to contribute significantly to the reduction of inequality. In this environment, republication of an exceptionally comprehensive and judicious analysis of all that has been learned--and not learned--about the consequences of American higher education comes at a most appropriate time. Investment in Learning more fully covers the various aspects of this subject than any yet to appear. Howard Bowen is optimistic about higher education, but his viewpoint is based on profound knowledge of both the economic and social aspects of education. Unlike some economists who insist on a strict cost-benefit analysis of expenditures on higher education in relation to outcomes, Bowen argues that the non-monetary benefits are far greater, to the point that individual and social decisions should be made primarily on those broader indicators. Cameron Fincher, in his new opening for the book, notes that "Publication of Howard Bowen's Investment in Learning was like a break in a long summer drought. . . . It was a comprehensive rebuttal to return-on-investment studies with negativistic findings." And in the foreword to the book, Clark Kerr simply says, "Howard Bowen is better prepared to survey the overall consequences of higher education in the United States than anyone else."

Value From Regulatory Fit

Abstract: Where does value come from? I propose a new answer to this classic question. People experience regulatory fit when the manner of their engagement in an activity sustains their goal orientation or interests regarding that activity. When there is fit, people engage more strongly in what they are doing and “feel right” about it. Fit influences the strength of value experiences—how good or how bad one feels about something—independently of the pleasure and pain experiences that are associated with outcomes. It uniquely contributes to people's experience of the value of things. Fit is shown to influence judgments and decision making, attitude and behavior change, and task performance.