A Rose For Emily By William Faulkner - 981 Words

William Faulkner wrote the short story â€Å"A Rose for Emily†, in 1931. This is a short story about the life of a woman with a tragic history. Miss Emily is the only person remaining in the Grierson family, a family seen as mighty, as it used to be wealthy and had a prominent position in the town, and therefore she considers herself more appealing than the other townspeople. Faulkner displays feminist, which is the advocacy of women’s rights on the grounds of political, social, and economical equality t men (webster.com). â€Å"A Rose for Emily† can be analyzed by readers as a feminist tale while critically thinking by using aspects of the narration, Miss Emily’s way of acting, and her appearance. The style of narration used to tell the short story â€Å"A Rose for Emily†, has an important role in how the readers might come to view Miss Emily as having had a prominent position in the town (Curry 3). â€Å"A Rose for Emily†, is told by an unnamed narrator and it also indicates there is more than one person telling the story, possibly a group of people living in the town who had grown up watching Miss Emily over the years. Faulkner stands firmly within the constructs, yet by calling attention to this vantage point and its inadequacies, by deploying a bisexual narration into the text, and by presenting Emily’s house both as intimate space for the character as well as impregnable barrier to its own author/creator, Faulkner dismantles the structure of classic realist fiction. Both narratorShow MoreRelatedA Rose For Emily By William Faulkner923 Words   |  4 PagesA Rose for Emily; A Tale of The Old South William Faulkner was born in New Albany, Mississippi in 1897 but lived most of his life in Oxford, a small town nearby. After dropping out of high school then briefly joining the Canadian Air Force, he returned home and completed three terms at the University of Mississippi (Fulton 27). During his early twenties Faulkner spent time in New Orleans and Europe before returning to Oxford and publishing his first book of poems. In 1929 he married Estelle FranklinRead MoreA Rose For Emily By William Faulkner1729 Words   |  7 PagesJune 24, 2015 â€Å"A Rose for Emily† In every neighborhood there is always that one house that is a mystery to everyone. A house that everyone wants to know about, but nobody can seem to be able to dig up any answers. It’s the type of place that you would take any opportunity or excuse to get to explore. The littler that is known, the more the curiosity increases about this mysterious place or person. In the short story â€Å"A Rose for Emily† by William Faulkner, this mysterious person is Emily Grierson, andRead MoreA Rose For Emily By William Faulkner949 Words   |  4 PagesIn William Faulkner’s â€Å"A Rose for Emily† it is clear how Emily’s gender affects how the individuals in the town perceive her. Emily’s gender particularly affects how men understand her. Throughout the whole piece Emily is seen as a helpless individual who is lonely and has suffered losses throughout her life. When the reader reaches the end of the story the actions that Emily has taken is unexpected because of the way she is perceived by the narrator. In the beginning of the story, when the wholeRead MoreA Rose For Emily By William Faulkner1577 Words   |  7 Pagesâ€Å"A Sarah Markins Dr. Bibby ENG 107 February 11, 2015 â€Å"A Rose for Emily† by William Faulkner â€Å"A Rose for Emily†, written by William Faulkner in 1931, follows a series of peculiar events in Miss Emily Griersons life. Written in third person limited, Faulkner utilizes flashbacks to tell of the period between the death of Emily’s father and her own passing. Split into five short sections, the story starts out with the townspeople of Jefferson remembering Emily’s legacy and how each new generation ofRead MoreA Rose For Emily By William Faulkner1552 Words   |  7 PagesRyan Dunn Mrs. Williams English 11 March 11, 2016 In the short story â€Å"A Rose for Emily† by William Faulkner, the reader is given a glimpse of the internal conflict of the main character, living in the past, and the involvement of an over involved society causing the reader to look into the consciousness of an individual haunted by a past and lack of a future. The story is set in a post-Civil War town in the South. He is able to give the reader a glimpse of the practices and attitudes that had unitedRead MoreA Rose For Emily By William Faulkner1507 Words   |  7 Pages1897, William Cuthbert Faulkner was born in New Albany, Mississippi. He stands as one of the most preeminent American writers of the twentieth century. His literary reputation included poetry, novels, short stories, and screenplays. Faulkner won two Pulitzer Prizes for Fiction and the Nobel Prize in Literature. â€Å"A Rose for Emily† is a short fascinating story written by William Faulkner and it was his first short story published in a national m agazine. The story involved an old woman named Emily GriersonRead MoreA Rose For Emily By William Faulkner883 Words   |  4 PagesIn the timeless classic, â€Å"A rose for Emily† by William Faulkner we are introduced to Emily Grierson, a matured sheltered southern woman; born to a proud, aristocratic family presumably during the American Civil War. Through out the short story William Faulkner uses many literary devices such as symbolism, metaphors and allegory to play with â€Å"time† and how time reflects upon his main character Emily Grierson. Emily being one who denies the ability to see time for what it is linear and unchangeableRead MoreA Rose For Emily By William Faulkner1270 Words   |  6 PagesWilliam Faulkner’s short story â€Å"A Rose for Emily† thoroughly examines the life of a strange woman name Emily Grierson who lives in the town of Jefferson. If we examine â€Å"A Rose for Emily† in terms of formalist criticism, we see that the story dramatizes through setting, plot, characterization, and symbolism on how Miss Emily’s life is controlled by a possessive love she had for her father and lover. William Faulkner uses Emily’s life as the protagonist to examine from a formalist aspect. In orderRead MoreA Rose For Emily By William Faulkner1780 Words   |  8 PagesIn 1930, William Faulkner wrote a five-part story entitled â€Å"A Rose for Emily† that follows the life of a young woman named Miss Emily Grierson. Faulkner sets his story in the Old South, soon after the ending of America’s Civil War, and represents the decaying values of the Confederacy (Kirszner Mandell, 2013a, p. 244). One of these values which the text portrays quite often in â€Å"A Rose for Emily†, is the patriarchal custom of society viewing men as having more importance than their female counterpartsRead MoreA Rose For Emily By William Faulkner1277 Words   |  6 PagesMiss Emily Grierson, the main character in the strange short story â€Å"A Rose for Emily† written by William Faulkner. It would be best to examine her in a mental capacity as well as the circumstances that may affect her. Throughout the story, Miss Emily’s unpredictable and eccentric behavior becomes unusual, and the reader, like the townspeople in the story, is left to speculate how Miss Emily has spent years living and sleeping with the body of Homer Barron. An important quote from the story was that

Leadership and Organizational Behavior - 3084 Words

Leadership and Organizational Behavior Course Project Ronette C Rudder-Carter – 10415 SW 85th CT, Ocala, FL 34481 Rbb589@hotmail.com / (347) 564-0074 GM591 ON Leadership and Organizational Behavior Professor Robert Salitore 4/17/11 DaCosta Mannings Inc, is one of a retail environment and I am the customer service manager for the entire operation which has five locations throughout the island. I have chosen this organization because when I was hired, they did not have a formal plan in place to enhance and effectively run a customer service department. Throughout the years they have had tremendous issues with the customer service at the various locations and it had resulted in downward sales†¦show more content†¦Additionally, a crisis not only brings a great deal of attention, it also generates a great deal of emotional involvement on the part of those associated with the organization, particularly if the crisis threatens the organizations survival. This increases the potential for either reinforcing the existing culture, or leading to a change in the culture. Such a crisis can provide an opportunity for a leader to influence the organizations culture in either a positive or a negative way. How can the communication aspect between employer and employee be improved? Communication is what the employees need from their employers. Employees look for organizations where communication and process are transparent. [1]The model below shows the flow of communication in a systematic format. [pic] As defined by the above representational model, there are 3 categories of employees: A: Who will leave their current employer in 3 years of their employment? B: Who have a probability of leaving their current employer in next 3 years? C: Who will stay with their current employer in the next 3 years? Category A: These are the employees who lack communication with their employers. Category C: These are the employees who have proper, well-structured communication with their employers. Communication is also the way to win the employees trust in the organization. Employees trust the employers who are friendly and open to them. ThisShow MoreRelatedOrganizational Behavior, Leadership, And Leadership1321 Words   |  6 Pages In any organization, it’s extremely important for the people in leadership roles to possess a strong leadership role. According to the text Organizational Behavior, â€Å"leadership is the process of developing ideas and a vision, living by values that support those ideas and that vision, and influencing others to embrace them in their own behaviors, and making hard decisions about humans and other resources† (Hellriegel Slocum, 2011). Regardless of what type of leader an individual is, their mainRead MoreLeadership and Organizational Behavior1368 Words   |  6 PagesNever doubt that a small group of thoughtful committed people can change the world. Indeed. It is the only thing that ever has. Margaret Mead In the past 25 years, the concept of organizational culture has gained wide recognition as a way to understand human systems. The culture of a group can now be defined as: A pattern of shared basic assumptions that the group learned as it solved its problems of external adaptation and internal integration, that has worked well enough to be consideredRead MoreOrganizational Behavior And Leadership Analysis Essay924 Words   |  4 PagesOrganizational Behavior and Leadership Analysis Introduction Leadership and organizational behavior are structured elements of life that give meaning to factors such as motivation and effort. Leadership is not easily understood and as such it is taken to mean different things by different people. However, leadership and effective organizational behavior all lead to achieving the same results and ensuring that employee effort does not go unrecognized. Leadership Comparisons Former Coach Bobby KnightRead MoreQuestions On Leadership And Organizational Behavior1902 Words   |  8 Pagesmanagement consultant Drucker (n.d.) â€Å"management is doing things right; leadership is doing the right things.† Unfortunately, many business professionals consider management to be synonymous with leadership, but if one truly examines the behaviors and characteristics of being a manager with those of being a leader, he/she will discover that the terms are not interchangeable. Creighton University’s Leadership and Organizational Behavior course allow students to understand the differences between managingRead MoreOrganizational Behavior, Leadership and Effectiveness3660 Words   |  15 Pagespeople that constitute organizational behavior are influenced by factors. Critically evaluate five such factors. FACTORS INFLUENCING ORGANIZATIONAL BEHAVIOUR. INTRODUCTION. Organizational behavior is a misnomer, it is not the study of how organizations behave, but rather the study of individual behavior in an organizational setting. This includes the study of how individuals behave on their own as well as how they behave in groups. The purpose of organizational behavior is to gain a greater understandingRead MoreOrganizational Behavior and Leadership Essay937 Words   |  4 Pagesbetter supported by additional research than is Maslows theory? ERG Theory 3) Which stage of the five-stage group development model is characterized by developing close relationships and cohesiveness? Norming 4) What defines a set of expected behavior patterns attributed to a person occupying a given position in a social unit? Group role 5) Which type of group is defined by the organizations structure? Formal group 6) Which term describes the tendency for individuals to expend less effortRead MoreOrganizational Behavior, Leadership, and Management1160 Words   |  5 PagesIntroduction Leadership and management are two different concepts. Management is involved with the operational oversight of employees, departments, or processes, while leadership is involved with leading the company through organizational changes that are intended to enable the company to meet its objectives. Leaders are expected to carry themselves in a positive manner to motivate and influence the rest of the organization positively, because they act as an example to the rest of the employeesRead MoreLeadership And Organizational Behavior : An Organization1428 Words   |  6 PagesLeadership and organizational behavior are essential in any organization. In order to achieve goals and high performance, the two must work hand in hand. There are many types of leadership theories following different characteristics in order to create an effective organization. First, the most important item to address is the function of leadership. The next aspect is how organizational behavior relates to lead ership. Last, is determining which theory has the characteristics to be particularlyRead MoreOrganizational Behavior and Leadership Style1329 Words   |  5 Pagesï » ¿Organizational Behavior and Leadership Style Abstract: This paper examines the leadership position I would occupy in the fictional Commerzbank and details the leadership style I would take on as their VP of Development. As VP, I would emphasize a transformational leadership style, as that style would encourage my members of staff and the company at large to evolve to their highest potential. I would also encourage an atmosphere of transparency for the good of the company at large. I would alsoRead MoreOrganizational Behavior and Leadership Quiz1224 Words   |  5 Pagesstructured and routine and feels that the outcomes of the teams actions are determined by luck or chance. Employee A exhibits an external locus of control, and employee B exhibits an internal locus of control. Employee B was upset by Employee As behavior at the departments planning meeting. Which factors will influence Employee Bs perception in this situation? Situation, Target, Perceiver A person is broadminded, courageous, and forgiving. Which type of values are these? Instrumental values

Ethics and Internal Auditors Free Essays

string(64) " every public body or organization must have an internal audit\." Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument Mary Ann Reynolds ABSTRACT. This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. We will write a custom essay sample on Ethics and Internal Auditors or any similar topic only for you Order Now Further, professional ethical codes are compared. Internal auditors’ code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants. Internal auditors are noted as using their code of ethics to help resolve professional ethical dilemmas. Introduction Society grants professional standing to those groups which contribute to the well being of the broader society. Business experts in such groups as business ethics consultants and internal auditors lay claim to professional standing which if granted enhances both their credibility and marketability. But is this claim justified? Although business ethicists are beginning to debate this issue they presently lack a common body of knowledge or agreed upon expertise. As defined expert knowledge is one of the common criterion for professional definition their claim awaits the development of consensus (Cohen, 1992; Stark, 1993; and Dean, 1997) However a similar group, internal auditor’s have a fifty year history of moving to achieve this recognition. This paper will examine the justification of their claim to professionalism in light of current practice. Mary Ann Reynolds is assistant professor of accounting at Western Washington University. Her current research publications are primarily in the areas of ethics, and environmental accounting. This is of importance to society because internal auditor’s provide a peculiar service in that they contribute to the control of the integrity of financial information in a market economy. Public accountants, represented by the American Institute of Certified Public Accountants (AICPA) have long held professional status based on their responsibility to audit publicly issued financial statements. Public accountants provide a range of service but are specifically licensed to perform the external audit of publicly issued financial statements. Internal auditors in contrast have no licensure requirement and practice within the corporation or organization that employs them. There may be great similarity in the work performed by these two branches of accounting. Internal auditors may perhaps be considered a subset of accounting and as such may be included under the professional rubric. However they may also be viewed as a particular class of business expert or consultant, not serving the public good and not necessarily adhering to standards or codes of conduct, in which case the claim to professionalism would not hold. However, as a result of the Foreign Corrupt Practices Act of 1977 corporations are required to maintain effective internal controls to prevent fraud and bribery of foreign officials. Internal auditors have been instrumental in providing this service as well as compliance audits to ensure meeting regulatory requirements. Society appears to expect a professional service even though licensure has not been required nor formally granted. The internal auditor serves an important link in the business and financial reporting process of corporations and not for profit providers but can they be considered professionals? Journal of Business Ethics 24: 115–124, 2000.  © 2000 Kluwer Academic Publishers. Printed in the Netherlands. 116 Mary Ann Reynolds Professionalism: A societal perspective Accountants perform agreed upon services within an orderly social and economic context. The claim to classify accounting, and auditing, as classical professions is based upon their relationship to society as a whole and the question of professionalism must therefore be studied not just in the context of a division of labor but, â€Å"as part of a network of social and economic relations (Dingwell, p. 2). Professions do, in fact, contract with society and a sociological level of analysis is thus useful in examining accounting practice (Fogarty, 1995). The functionalist perspective deriving from Parsons (1951, 1968) classic works in particular provides a useful explanatory model for understanding accounting in its social environment. Functionalists contend that society will organize to maintain itself and t hen various functions arise to preserve the stability of the social system. Anthropologists utilizing functionalism as a heuristic tool have identified four of the prerequisites to maintain society as: 1) shared cognitive orientations, 2) normative regulation of means, 3) effective control of disruptive forms of behavior and 4) communication (Aberle et al. , 1960). Accounting reports as an inherent part of the resource allocation process and can appropriately be viewed as communication as well as one of the control mechanisms (Reynolds, 1989). The functionalist perspective is chosen from among possible approaches such as taxonomic, neo-Weberian, or Marxist (Saks, 1988) as relevant to accountants. As Montagna (Freidson, 1973, p. 146) notes professional accountants are, â€Å"designers of order†. Accounting theory follows the basic assumptions of the functionalist perspective in that they contribute to accurate communication, control and the maintenance of order. Although work on professions following a functionalist foundation is continued by Moore (1970), some specific insight can be gained by returning to issues raised by Parsons and Hughes in earlier work. A range of criteria have been proposed as indicators of professional status in this society. Parsons focused on the function served, i. e. aintenance of order and control, while Hughes discussed licensure and certification as indicators Are internal auditors properly designated as professionals? This continuing discussion is emphasized by Wesberry’s (1989, p. 25) regretting that internal auditor’s cannot yet claim to â€Å"have arrived†, to unequivocally claim professional status. Further debat e arises as questions about future directions for internal auditing indicate a wide range of possibilities. Opposite ends of the spectrum are expressed by an interview with Michael Hammer (1998) and a review of Israeli legislation (Friedberg and Mizrahi, 1998). In an interview published in the Internal Auditor, Michael Hammer encourages internal auditors to move to a consultancy position and to convince management that the consultant’s role is in fact the role in which the internal auditor adds value to the company. This contrasts to the prominence internal audits were recently accorded in Israel where the Knesset mandated that every public body or organization must have an internal audit. You read "Ethics and Internal Auditors" in category "Essay examples" Thus we see the current debate as whether internal auditors are classified as workers with a particular expertise, or as professionals? This discussion can be informed by reference to the sociology of professions and examination of the proposed profession’s ethical code. The author examines the unresolved claim of professional status for internal auditors and considers their development and use of a code of ethic as one type of supporting evidence. The specific case of the internal auditor is addressed by reviewing: 1) the internal auditor’s claim to professionalism based on their function in society, 2) criteria for professions, and 3) development of an ethical code. The paper is organized as follows: the examination is located in the societal perspective and then specific professional characteristics are reviewed. The third section discusses codes of ethics and compares elements contained in recognized professional accounting codes. Section IV discusses the internal auditors code in particular, the guidance for conflict resolution and finally, the moral focus of the internal auditor’s professional ethics code is discussed. Section five is the conclusion. Professionalism, Ethical Codes and the Internal Auditor of societal mandate. Jackson (1970, p. 6) enumerates: craft, skills, intellectual training and the concept of duty with a service ideal and objective disinterestedness as criteria for distinguishing professions. Thus, for an occupation to become a profession it is considered one which is practiced by a few experts using special knowledge in a field which reflects issues of concern to society. Further, normative standards of practice are then set by the professional bodies. Evolving professional status within a society is additionally evidenced by development and adherence to a standard or code. Thus, the consideration of an occupation as professional or nonprofessional is based on an accumulation of critical discriminating characteristics ( Jackson, 1970, p. 23). To those noted above Schumpeter (1951) adds the consideration of monopoly power. Monopoly versus non monopoly is an indictor of the degree to which charter to practice has been granted to the profession by society. Characteristics of professions. Within the social model professions are seen as emerging to serve the public good and are granted status by society because of the functions performed. The basic issues presented above led to the development of proposed listings of common characteristics for professions. The listing used by Millerson (1964), and Kultgen, (1988), utilizes both traits and functions as characteristics and is therefore inclusive of the issues raised. The listing includes the thirteen primary characteristics found in Table I. The first five general characteristics are widely accepted as definitional in the professions literature, they are appropriately applied to public accountants and are not argued separately in this paper. Characteristics numbered six through ten deal more particularly with the relationship of professional service, and the professional, to the society and these will be examined in detail below. Characteristics eleven through thirteen further define the relationship of the professional practitioner to the client that is served and will be briefly discussed here. Characteristic number eleven asserts a fiduciary relationship toward the client. This requirement that the highest standard of loyalty be met TABLE I Primary characteristics of professions 117 General 01. A profession involves skill based on theoretical knowledge. 02. The skill requires extensive and intensive training and education. 03. The professional must demonstrate competence by passing a test. 04. The profession is organized and it is represented by associations of distinctive character. 05. Integrity is maintained by adherence to a code of conduct. Relationship to society 06. Professional service is altruistic. 07. The professional assumes responsibility for the affairs of others. 08. Professional service is indispensable for the public good. 09. Professionals are licensed, so their work is sanctioned by the community. 10. Professionals are independent practitioners, serving individual clients. Relationship to clients 11. They have a fiduciary relationship toward their clients. 12. They do their best to serve their clients impartially without regard to any special relationship. 13. They are compensated by fee or fixed charge. As summarized in Kultgen, 1988, p. 60, headings added. in serving the principal is difficult to apply directly to either public accountants, whose first duty is to the public good, or to internal auditors hose duty of good faith is to their immediate employer. However both groups do acknowledge their duty to act in good faith which may fulfil the intent of this requirement even though the duty is not to a client per se. Characteristic twelve requires impartiality, construed by accountants as objectivity. Public accountants are bound by the requirement to maintain an objective and independent attitude. In ternal auditors are also enjoined to maintain an independent attitude, thus meeting this characteristic. The last characteristic is met by public accountants 118 Mary Ann Reynolds be a profession. Courtemanche (1991) provides an historical argument in favor of such professional recognition. Internal auditors working within corporations have asserted their right to hold themselves out as professionals. This has been challenged by CPA professionals in public practice. The issue reached the status of legal debate and court cases in Florida and Texas supported the legal right of accountants working within corporations, rather than in public practice, to use the professional CPA designation if they have passed the CPA examination and met the qualifying criteria (Baker and Hanson, 1997). A logical argument can also be constructed with reference to the professional characteristics previously summarized. Examination of the characteristics will reveal whether the preponderance apply to internal auditors or not. The first five characteristics generally define professions and can be seen to apply to internal auditors as well as to the certified public accountants. However, primary characteristics six through ten are open to debate and will be examined separately for applicability to internal auditors and the question of their professional standing. A discussion of each of these characteristics follows. Is the service performed by internal auditors altruistic? This may be questioned for most professions in any but an idealized definition of the functions that are performed. However, the focus of this characteristic seems to be that services performed are services that cannot be done by the client him/herself and that service performance is not primarily for personal enrichment. Compensation is provided to professionals to enable them to continue to perform the service. If public auditors are eld to enhance the proper flow of accounting information in a capital market as a necessary service (Brown and Bradshaw, 1988), then by extension internal auditors may be held to enhance the accurate flow of information from inside the corporation to the external capital market. By extension this may be construed as serving the public interest. However, because they are directly employed by the corporation they may be said to provide the ser vice as a by product with personal gain, through the receipt charging an audit fee. It is not applicable to internal auditors who receive salary. In addition to these thirteen primary characteristics Kultgen (1988) also notes these seven ancillary characteristics: 1) loyalty to colleagues, 2) regular professional development, 3) prestige based on guaranteed service, 4) use of individual judgment, 5) work is not manual, 6) profits are not capital dependent and 7) status is widely recognized. These seven ancillary characteristics reflect more on the professional practitioner as an individual and less on function within society. Examining both sets of characteristics from a societal perspective, it is readily seen how the public accounting profession meets the criteria within this model and can therefore be held to maintain order and contribute to the stability of the society. Further, in granting the Certified Public Accountants, as professionals, exclusive license to practice society acknowledges their important role and grants a monopoly position. Professions contract with society and acknowledge their role and responsibility by establishing codes of conduct. The development of a formalized code has been seen as a necessary indicator of professionalism (Newton, 1982, and Loeb, 1984). Thus, society acknowledges the professions’ contribution to the public good and the professions acknowledge their responsibility to society. Professional accountants, as represented by the American Institute of Certified Public Accountants (AICPA), have held themselves to be a profession and have accepted the obligations coincident with that designation. Certified public accountants (CPAs) conform to both the major thirteen characteristics and the seven ancillary characteristics and are commonly held to be professionals. However, Zeff (1987, p. 67) argues that their professionalism is, â€Å"diluted by rule dominated practices. † For the purposes of this paper the assumption will be made that public accounting, as practiced by CPA’s, is indeed a profession. Can this professional designation be extended to include internal auditors, as a branch of accounting, under the professional rubric? The research question specifically addressed in this paper is whether or not internal auditing, as a special case of accounting, can also be held to Professionalism, Ethical Codes and the Internal Auditor of salaries, as the primary goal. Thus, only partially supporting the claim to professional designation. Is responsibility assumed for the affairs of others? This normally connotes an area of expertise held by the professional, essential to the recipient, about which advice is given. The recipient is not able to evaluate the information for him/herself. This is clearly the case with regard to the classic professions of law, medicine, and architecture (Kultgen, 1988). The public auditor is specifically employed to exercise professional judgement and offer an opinion as an expert. Therefore this can be considered applicable to the public auditor. However, the case cannot be extended to the internal auditor in this instance, as the client, i. e. the corporation, has its own accountants employed to generate the required accounting information and the internal auditor primarily serves an internal control function, even though accounting expertise may be needed and additional accounting advice may be sought. This control function serves the corporation directly and only indirectly serves society Is the professional service indispensable to the public good? Public audits have been mandated by legally authorized bodies, thus recognizing that they are considered essential to the public good by allocating resources to them. With the public demand for the control of fraud evidenced by the Foreign Corrupt Practices Act of 1977 internal auditors became more active as a means of internal control, and fraud detection that was part of the proposed solution to protect the public interest (Lambert and Hubbard, 1989). Internal auditors, in their professional capacity, may be asked to design internal control systems and to assist in the construction of corporate codes of ethics (Peacock and Palfrey, 1991), thus, serving as an integral part of the overall control system and by extension may be considered indispensable to the public good. Is internal auditors’ licensing sanctioned by the community? Referring to the previous argument some level of public sanction is implied. However, licensure implies authority to license, 119 which must be granted by an authoritative body. In the case of Certified Public Accountants (CPA), state boards of accountancy are empowered by the respective legislatures to license public accountants practicing in the state. Internal auditors are not licensed by a legislative authority. Rather, they are certified by the Institute of Internal Auditors (IIA) upon successful completion of an experience requirement and a qualifying exam. No authoritative body claims jurisdiction over their activities. Within the corporation, however, internal auditors have responsibilities defined by the corporation and authority granted by means of a charter. This internal authority granting charter should be signed by the executive management and by the audit committee representing the shareholders (Ratliff et al. , 1988). In the context of an internal, company specific activity, this can be construed as granting professional right to practice by appropriate authority. This is not however, an authority granted by society nor does it extend beyond the charter granting corporation. This is, at best, a limited type of licensure as no monopoly is granted and certification is not required. Is the internal auditor an independent practitioner serving individual clients? The issue of the charter for internal audit departments is particularly relevant to this discussion. Internal auditors operate within the corporation by right of a charter establishing their rights and responsibilities and granting them authority to function ( Johnson, 1986). The charter establishes the internal audit department as an independent function which enables the internal auditor to operate as an individual professional serving a client. Although the client in this case is the corporation, the required independence of attitude and function can be seen to qualify the internal auditor as an independent practitioner. Examination of the applicability of the six ancillary characteristics to internal auditors contributes to the resolution of the question of professionalism. The six ancillary characteristics are specifically included in the code of ethics developed by the Institute of Internal Auditors. Thus, a preponderance of the characteristics, or 120 Mary Ann Reynolds punishments are structured to reward ethical behavior. Thus, the outcomes of professional behavior, whether moral or prudent, will enhance the public good. However, the Institute of Internal Auditors has chosen to emphasize high moral character. Article VIII of the IIA Code of Ethics specifically states that internal auditors should be ever mindful of their obligation to maintain a high standard of morality. It is useful to examine ethical codes and seek identification of common themes or components. A comparison by Kultgen (1988) of the American Association of University Professors; American Bar Association; American Institute of Certified Public Accountants; American Medical Association; American Psychological Association; Engineers Council for Professional Development; Institute of Electrical and Electronics Engineers; and Sigma Delta Chi (Society of Professional Journalists) found a number of common elements. The common elements noted include; loyalty to the client, employer, or institution; avoidance of conflict of interest or bribery. Competence, objectivity and honesty about qualifications were also universal. Additional themes such as respect for the territorial rights of colleagues and professional self-monitoring were also widely evidenced. The lack of regulatory oversight allowing self-monitoring, or a profession’s control over its membership and practice, is granted by society (Armstrong and Vincent, 1988). This ability to continue to be self regulated is one which the accounting profession in particular has vigorously defended. Another type of examination is provided by Harris and Reynolds (1992) with a specific comparison of the codes from various branches of the accounting profession. This detailed comparison of the codes also focuses on dilemmas inherent within the various codes as well as, among various levels of society. An examination of the code of the internal auditors in comparison to the code of the AICPA reveals useful insights. Elements listed in the eight articles of the internal audit code include: honesty, objectivity, diligence, morality, dignity, organizational loyalty, independent mental attitude, competence, conformity to standards, confidentiality, full disclosure, continuing education, nonacceptance of criteria, cited are applicable to internal auditors in their own right. It is therefore, logical to extend the classification of accountants as professionals to internal auditors as professionals. To further legitimate this claim the Institute of Internal Auditors was formed in New York City in 1941, standards were established and a Code of Ethics adopted thus implicitly reflecting their acceptance of their responsibility to society. Examination of the code of ethics adopted may also shed light on their claim to professional status. The following section examines their code and compares it in part to the code adopted by public accounting professionals through the AICPA. Ethical codes: A comparison A profession’s mission and responsibility can be enunciated through the code of ethics to which it subscribes. Like other professions, internal auditors have developed and formally adopted a professional code. In the development of an ethical code there are two basic ethical viewpoints: 1) moral, 2) prudent, which may be adopted. Kultgen (1988) in his work on professions, distinguishes between these two approaches as follows: â€Å"Moral persons recognize the intrinsic value of each member of the moral community; merely prudent persons recognize only their own value and treat others as instrumentality’s. . . . Professional practices can be, â€Å"examined from the moral point of view, asking how they contribute to, or detract from the aggregate happiness and fair distribution of goods in the moral community (1988, p. 32). † Accountants are often viewed as utilitarian in approach and may thus be expected to choose the prudent approach. Examination of the AICPA code reveals that although the principles section in the introduction addresses moral components, the enforceable rules section of the code is predominantly a guide to practice. This is in contrast to the internal auditor’s code which is a guide to individual moral behavior. In a well organized society the rewards and Professionalism, Ethical Codes and the Internal Auditor gifts, and no commission of acts discreditable. This list encompasses both character attributes: honesty, dignity, morality, loyalty, nonacceptance of gifts and no commission of acts discreditable; and professional performance of duty attributes: objectivity, independent mental attitude, competence, conformity to standards, and full disclosure. Thus, the code gives clear indication of the personal qualifications perceived to be essential to perform the requisite public service in an ethical manner. With the emphasis placed on loyalty, dignity and morality the assumption can be made that this institute adopts a moral, rather than a prudent, view of ethical behavior. The emphasis in the internal auditor ethical code reflects an individual level of ethical behavior and decision making. The factor of voluntary compliance further indicates an individual level of ethics. Note that internal auditor’s membership is voluntary and members personally choose to subscribe to the higher duty. There is no societal enforcement if this duty is not met, the only enforcement is forfeiture of membership and certification (Loeb, 1984). The contrast with the AICPA code of conduct shows the AICPA code to have a more institutional focus. Rather than the specification of individual moral characteristics, forms of practice are discussed. The ethical code can be seen as directed to the firm of accountants rather than to the individual per se. The new AICPA code, as adopted in 1988, states positive principles about appropriate professional conduct and is goal driven (Meigs et al. , 1989). In contrast to the Institute of Internal Auditors code, the AICPA code may be viewed as adopting a prudent, or instrumental, ethical view. The AICPA code preamble and article II both express the professions’ responsibilities to the public interest. Here again, membership is voluntary and members commit themselves to honor the public trust and maintain professional excellence. Elements of the code in support of this include: objectivity, independence, scope and nature of services, compliance with standards, confidentiality, contingent fees, advertising and other solicitation, incompatible occupations and form of practice and name. Mention is also made of integrity. Integrity, however, is seen in the 121 context of professional judgment. The professional, by this standard of integrity, must be independent, not knowingly misrepresent the facts; and not subject his/her judgment to the judgment of others (AICPA, 1988). Again, the emphasis is on the professional performance of duties in the public arena and serving the public good. Further, Rule 501 enjoins members not to commit acts discreditable to the profession. Enforcement of the AICPA code takes several forms. Members can be censured by one of the designated review boards and membership in the AICPA revoked, the ability to practice before the SEC revoked, or the state license revoked. Licensure is granted by the state boards and revocation of the license goes through a state board procedure also. This constitutes a legal enforcement and the accountant would no longer be licensed to practice. Some of these contrasts between the AICPA and the IIA codes arise from structural differences. Namely, public auditors’ codes include structure of practice considerations such as advertising and contingent fees, and permissible firm names; that are not relevant to the internal auditor. Beyond structure, the basic difference evidenced is the AICPA emphasis on a practical, prudent, institutional approach, whereas the IIA emphasizes a moral and individual approach. This difference may in part reflect the varying degree of societal regulation within which the two groups operate. The societal regulation in turn may reflect the level of societal recognition and as internal auditing evolves and gains public recognition, regulation and possible licensing may follow. Examination of additional accounting professional codes provides further points of comparison. The Institute of Internal Auditors (IIA) code is the only code to call explicitly for the maintenance of personal dignity. Some commonalties emerge however, as both the Government Financial Officers Association (GFOA) and the IIA included: exercise of due care, or diligence, and loyalty to employer (Harris and Reynolds, 1992). Both the governmental financial accountants and the internal auditors function in an environment where they are working as professionals, but within an entity 122 Mary Ann Reynolds on the externally issued financial statements (Lambert and Hubbard, 1989). That the internal audit profession is seen as a significant player in the societal move to deter fraud serves to legitimate their claim to professionalism. At the same time this may exacerbate conflicting loyalty problems. Clearly, the choice will fall on the internal auditor as an individual and it may be to this end that strong individual character has been emphasized in the IIA code. This conclusion follows from Kultgen’s statement that, â€Å"a valid professional ethic, therefore, is critical for the moral development of the individual practitioner (1988, p. 12). Resolution of ethical conflicts requires that the internal auditor recognize sources of harm or conflict and have some guidance on appropriate response. Stanford (1991) recommends four sources of guidance. These are: 1. the IIA Code of Ethics; 2. the IIA’s Standards for the Professional Practice of Internal Auditing; 3. the IIA’s position paper on whistle blowing; 4. consultation with peers. Ratliff (Ratliff et al. , 1988) also suggests that guidance will be found in both the Standards and the Code of Ethics and Wallace (1986) emphasizes that the standards and code go hand in hand to provide guidance. A recent study by Seigel, O’Shaughnessy and Rigsby (1995) confirms that practicing internal auditors report using the code of ethics to guide their judgment on ethical issues in the performance of their professional responsibilities. Seigel et al. further conclude that the majority of internal auditors consider the primary purpose of the ethical code is to provide guidance. Internal auditors are indeed being given a special task. In the organizational structure of the corporation if the internal auditors report to the audit committee, as recommended, management may perceive them as adversarial. If fraud or inefficiencies are discovered both professional ethics and personal moral judgment will be needed to resolve conflict. Conflict also arises within the code itself. There is a basic conflict juxtaposing disclosure and confidentiality and rather than independently in society. Thus the adjuration to loyalty to the employer is appropriate. Professional conflict resolution: Guidelines The codes of ethics are adopted to provide guidance to the practicing professional. Kultgen (1988, p. 13) notes, â€Å". . . professionals, precisely as professionals, are confronted with serious conflicts of duty, and conflicts between duty and self-interest. One purpose for codes of ethics is to provide guidance for the resolution of conflict. The internal auditor faces possible conflict in the practice of his/her profession within an organization. Although independence, in theory, is established by the corporate charter and is required by the code, it may be difficult to achieve in practice. Internal auditors faced with choices that may not appear beneficial to upper management or the organization may find it difficult to maintain an objective disinterestedness. Loyalty, an explicit component of the ethical code, may also present conflicts. The internal auditor may face a conflict between loyalty to the profession and professional standards as they are articulated in the standards and the code of ethics, and his/her employer. The interest of the firm in presenting information may not always be consonant with the interest of society to receive full disclosure of information as management seeks to protect strategic and proprietary information. Although internal auditors may be part of the management team they may also serve a control function on managerial activities, another source of potential conflict. Thus, even within the firm they may have conflicting loyalties (Lambert and Hubbard, 1989). Their obligation to the organization constrains them to safeguard the assets of corporation, minimize waste and inefficiency and watch for deliberate wrongdoing and conflicts of interest (Verschoor, 1987). As a result of the Report of the National Commission of Fraudulent Financial reporting (Treadway Commission, 1987) there is an increasing responsibility for the internal auditor to be active in identifying fraud leading to material misstatement Professionalism, Ethical Codes and the Internal Auditor also loyalty and objectivity (see Harris and Reynolds, 1992, for a full discussion). Dilemmas arising from these juxtapositions are inherent in the statement of the code consequently the individual practitioner must ultimately turn to his/her own moral response for guidance and resolution. A further role suggested for the internal auditor is monitoring corporate codes of conduct. While this may well be an appropriate extension of internal auditors role it is in the nature of a consulting service not a professional accounting service. Indeed, as noted in the introduction, business ethics consultants are developing to advise organizations on ethical codes, problems and approaches to resolution (Dean, 1997). Internal auditors are well positioned to participate in this discussion, though it does not help to resolve the question of professionalism examined in this paper. 123 individual professional within a firm. The IIA code focuses on the morality and dignity of the individual and pushes code adherents toward the achievement of a professional ideal. Thus by noting the internal auditor’s development and use of a code of ethics, reviewing their relationship to the accounting profession and examining their function in society, their claim to professional designation can be supported. The preponderance of the evidence supports their status as professionals. References Aberle, D. F. , A. K. Cohen, A. K. Davis, M. J. Levy Jr. and F. X. Sutton: 1960, ‘The Functional Prerequisites of a Society’, Ethics 60 (University of Chicago Press). Armstrong, M. B. and J. I. Vincent: 1988, ‘Public Accounting: A Profession at a Crossroads’, Accounting Horizons (March), 94–98. Brown, G. R. and W. A. Bradshaw: 1988, ‘The External Auditor’s Pivotal Role’, CA Journal ( Jan/Feb), 46–52. Baker, J. D. and R. K. Hanson: 1997, ‘The â€Å"Holding Out†, Issue’, Internal Auditor (Feb), 62–67. Cohen, D. : 1992, ‘Resisting the Right Stuff: Barriers to Business Ethics Consultation’, Proceedings of the Academy of Management Annual Meeting, Las Vegas, pp. 155–159. Dean, P. J. : 1997. ‘Examining the Profession and the Practice of Business Ethics’, Journal of Business Ethics (Nov), 1637–1649. Dingwall, R. : 1983. The Sociology of the Professions, Dingwall and Lewis (eds. (Oxford Socio-Legal Studies, Oxford). Hammer, M. : 1998. ‘Just Do It’, Interview with M. Hammer in Internal Auditor ( June), 38–41. Harris, J. E. and M. A. Reynolds: 1992, ‘Formal Codes: The Delineation of Ethical Dilemmas’, Advances in Public Interest Accounting, 1–17. Fogar ty, T. J. : 1995, ‘Accountant Ethics: A Brief Examination of Neglected Sociological Dimensions’, Journal of Business Ethics 14, 103–115. Friedberg, A. and N. Mizrahi: 1998. ‘Making History’, Internal Auditor (April), 71–75. Freidson, E. : 1971, The Professions and Their Prospects, Freidson (ed. ) (Sage Publications, Beverly Hills, CA). Jackson, J. A. : 1970, Professions and Professionalization (Cambridge University Press). Conclusion Accounting is acknowledged as a profession serving society’s needs. Examining both primary and ancillary professional characteristics shows the appropriateness of including internal auditors within this professional designation. Further, their code of ethics is similar to other professional codes and provides guidance to them in their professional practice. One purpose of profession’s codes of ethics is to legitimate the profession and publicize standards of conduct (Sawyer, 1991). Another is to provide guidance for ethical conflict resolution. The IIA Code of Ethics serves both of these purposes for its professional constituency. The code implicitly recognizes the responsibility extended to the profession by society. The code enjoins internal auditors to maintain both a high level of moral character and a high level of professional competence. As the role of internal auditors differs from the that of public auditors, so also their code differs. The AICPA is an institute that serves the public interest by monitoring the external exchange of financial information. Their code reflects the institutional perspective. The internal auditor practices as an 124 Mary Ann Reynolds and Techniques (The Institute of Internal Auditors, Altamont Springs). Reynolds, M. A. : 1989. The Audit Function in Society: An Empirical Investigation, Doctoral Dissertation (University of Utah, Salt Lake City, Utah). Saks, M. : 1988, ‘Removing the Blinkers? A Critique of Recent Contributions to the Sociology of Professions’, Sociological Review 31(1), 1–21. Sawyer, L. B. : 1991, ‘Internal Auditing: Practice and Professionalism’, Internal Auditor ( June), 38–42. Schumpeter, J. A. 1951, Imperialism and Social Classes (Oxford). Seigel, P. H. , J. O’Shaughnessy and J. T. Rigsby: 1995, ‘A Reexamination of the Internal Auditors’ Code of Ethics’, Journal of Business Ethics 14, 949–957. Stanford, S. E. : 1991, ‘Ethics’, Internal Auditor ( June), 102–104. Stark, A. : 1993, ‘What†™s the Matter with Business Ethics? ’, Harvard Business Review (May-June), 38–48. Wallace, W. : 1986, Auditing (Macmillan, New York). Wesberry Jr. , J. P: 1989, ‘The Pursuit of Professionalism’, Internal Auditor (April), 22–29. Verschoor, C. C. : 1987, ‘The Ethical Dilemma’, Internal Auditor (Feb), 29–31. Zeff, S. A. : 1989, ‘Does the CPA Belong to a Profession? ’, Accounting Horizons ( June), 65–68. Johnson, H. V. : 1986, ‘Creating the Charter’, Internal Auditor (Dec), 42–45. Kultgen, J. : 1988, Ethics and Professionalism (University of Pennsylvania Press, Philadelphia). Lambert, J. C. and T. D. Hubbard: 1989, ‘Internal Auditor’s Changing Responsibility for Fraud Detection’, Internal Auditor ( June), 13–16. Loeb, S. E. : 1984, ‘Codes of Ethics and Self Regulation for Non Public Accountants: A public Policy Perspective’, Journal of Accounting and Public Policy, 1–8. Meigs, W. B. , O. R. Whittington, K. Pany and R. F. Meigs: 1989, Principles of Auditing (Irwin, Homewood, IL). Millerson, G: 1964, ‘Dilemmas of Professionalism’, New Society ( June 4), 15–16. Montagna, P. D. : 1971. ‘The Public Accounting Profession, Organization, Ideology and Social Power’, in Freidson (ed. ), Professions and Their Prospects (Sage Publications, Beverly Hills, CA). Moore, W. : 1970, The Professions: Roles and Rules (Russell Sage Foundation, New York). Newton, L. H: 1982, ‘The Origins of Professionalism: Sociological Construction and Ethical Implications’, Business and Professional Ethics Journal (Fall), 41–57. Parsons, T. : 1951, The Social System (The Free Press, Glencoe, IL). Parsons, T. : 1968, ‘Professions’, in D. Sill (ed. ), International Encyclopedia of the Social Sciences, XII (Macmillan and The Free Press, New York). Peacock, E. and S. H. Pelfrey: 1991, ‘Internal Auditors and the Code of Conduct’, Internal Auditor (Feb), 45–49. Ratliff, R. L. , W. A. Wallace, J. K. Loebbecke and W. G. McFarland: 1988, Internal Auditing Principles Western Washington University, Department of Accounting, College of Business and Economics, WA 98225-9071, Bellingham, U. S. A. E-mail: MaryAnn. Reynolds@wwu. edu. How to cite Ethics and Internal Auditors, Essay examples

The Effects of Pepsin vs. Trypsin in the Digestion of Protein free essay sample

The Effects of Pepsin VS. Trypsin in The Digestion of Protein Introduction As food is mechanically and chemically digested through our oral cavity then passes through our pharynx and down our esophagus, our food then enters the stomach. The stomach, being the main organ for storage, also helps with breaking down our food, but in order to accomplish that our pancreas helps by excreting an inactive digestive enzyme called pepsinogen. Pepsinogen is the inactive form of the more familiar enzyme called pepsin. In order for pepsinogen to form into pepsin it must first react with the acid HCl breaking it down its layers to reach the active site. To our convenience, HCl is already located in our stomach due excretory glands called parietal cells. As the stomach churns and mixes acid, pepsinogen, and food, pepsin is being created. Pepsin, being its main function to digest protein, is breaking down amino acids into smaller chains of polypeptides until it reaches the small intestine. We will write a custom essay sample on The Effects of Pepsin vs. Trypsin in the Digestion of Protein or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Leaving the stomach, the partially broken down food (chyme) passes through the pyloric sphincter then enters the small intestine. This is the site where all terminal digestion of carbohydrates, proteins, and lipids occur including the absorption of amino acids and glucose. Here, the pancreas then excretes a large amount of bicarbonate and an inactive enzyme call trypsinogen which in turn activates to form trypsin which also helps the breaking down of proteins. But compared to pepsin, trypsin does not activate under acidic conditions where chyme has a very low pH and with that, the bicarbonate neutralizes chyme which allows for activation. Additional to that, once trypsin is activated, it itself activates other digestive proteases to aid in digestion. Therefore, digestion and absorption can now occur. With that said, the digestion of our body proposes a few questions, one being that if we were to take already activated pepsin and trypsin and conduct an experiment, which enzyme would digest protein more efficiently with the change in pH? Thus the hypothesis of this experiment states that the acid and pepsin will digest protein more ffectively than trypsin and a base. To determine this, the colors will be observed with the help of a polypeptide indicator. Materials and Methods Materials used for this experiment were twelve equal sized test tubes, one test tube rack, a grease pencil, several pieces of egg whites, a pipet, Biuret indicator, and a water bath device. Substances included HCL, distilled water, Na2CO3, pepsin, and trypsin. Methods were as followed: Twelve test tubes were obtained and numbered from one to twelve . Then they were arranged on a test tube rack into two rows of six. With that, substances were measured and placed into each tube (amounts located on Table 1). Several pieces of egg whites were added to each test tube, mixed, and placed into a 37 degree Celsius water bath for 90 minutes. When the 90 minutes were over, 4 drops or until color is seen of Biuret reagent which is an indicator for polypeptides were placed into each test tube. Lastly, results were recorded. Results Table 1. Amount of each substance and the change of color after Biuret indicator was added. Abstract Previously, an experiment was conducted to determine the performance of raw digestive enzymes with sodium carbonate and hydrochloric acid. With that, the acid and the base was to determine the proficiency of digestion with different pH levels. As a result of the experiment, it proved that the pH level of the acid with the pepsin increased in digestion compared to trypsin and a base or any other substance the enzyme was mixed with. What proved this was the polypeptide indicator which turned test tube number 3 completely pink. With the absence of the color purple suggest that digestion occurred. Discussion The results of this study supports the hypothesis that the digestion of pepsin with HCl digested protein more that trypsin and sodium carbonate. But though this experiment suggested the hypothesis correct, it remains undetermined the reason why trypsin with its base did not work as efficiently. Possibilities may be that the conditions within the test tubes isnt comparable to the conditions within our bodies. As previously stated, trypsin is released into the small intestine in order to further digestion of large protein molecules. But addition to trypsin (an activator of many proteases) , other enzymes such as chymotrypsin aids in the digestion of proteins. Though trypsin did appear to have done some digestion within the test tube, it still wasnt capable of digesting protein on its own. Literature Cited Mason, Kenneth A. , Jonathan B. Losos, Susan R. Singer, Peter H. Raven, and George B. Johnson. Biology. 9th ed. New York: McGraw-Hill, 20011. 985-89. Print. Class notes George, Helga. What is trypsin?. wiseGEEK. Ed. Michelle Arevalo. Conjecture Corporation, 13 Apr. 2013. Web. 5 May 2013. lt;http://www. wisegeek. com/what-is-trypsin. htmgt;. George, Helga. What is Pepsin?. wiseGEEK. Ed. Michelle Arevalo. Conjecture Corporation, 15 Mar. 2013. Web. 5 May 2013. lt;http://www. wisegeek. org/what-is-pepsin. htmgt;.