Alternative systems of ethics and their application to education and evaluation

Three schools of moral thought are presented to illustrate differences in moral reasoning and the assignment of value claims. Several educational program alternatives are used as illustrations of moral reasoning within and across the schools of thought. Finally, the schools of moral thought are used in a discussion of evaluation practice. Good practice in the current evaluation literature is shown to be a blend of the three schools of thought.     

Standard setting: the crucial issues. A case study of accounting & auditing

A study of standard-setting efforts in accounting and auditing is reported. The study reveals four major areas of concern in a professional standard-setting effort: (1) issues related to the rationale for setting standards, (2) issues related to the standard-setting board and its support structure, (3) issues related to the content of standards and rules for generating them, and (4) issues that deal with how standards are put to use. Principles derived from the study of accounting and auditing are provided to illuminate and assess standard-setting efforts in evaluation.