Published research output by Andrew West
The techniques that some large multinational corporations use to reduce their tax liability have ... more The techniques that some large multinational corporations use to reduce their tax liability have come under increasing public scrutiny in recent years, alongside governmental investigations and international commitments aimed at curbing opportunities for tax avoidance. Although discussion of tax avoidance activities, and their regulatory responses, is often conducted with reference to moral concepts (such as ‘fairness’), philosophical analysis of the ethics of multinational tax avoidance remains limited. In particular, the virtue ethics tradition, that emphasises the agent (and his/her character), and the performance of specific roles has not been considered in detail. This paper examines how the contemporary virtue ethics of Alasdair MacIntyre can be applied to the issue of multinational tax avoidance, and considers the role that accountants play in these activities. It argues, firstly, that MacIntyre’s approach provides a more useful philosophical analysis of the issue (when compared to utilitarian and deontological approaches for example), and secondly, that the main parties involved (MNC accountants and regulators) are likely to agree with the main tenets of this approach. The paper also contributes by reconceptualising, using MacIntyre’s scheme, the issue of tax avoidance in relation to Donald Cressey’s ‘fraud triangle’.
Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that... more Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism of modern moral discourse, and provides a moral scheme that can enable a rediscovery and reimagination of a more coherent morality. Since After Virtue’s publication, this scheme has been applied to a variety of activities and occupations, and has been influential in the development of research in accounting ethics. Through a ‘close’ reading of chapters 14 and 15 of After Virtue this paper considers and applies the key concepts of practices, institutions, internal and external goods, the narrative unity of a human life and tradition, and the virtues associated with these concepts. It contributes, firstly, by providing a more accurate and comprehensive application of MacIntyre’s scheme to accounting than available in the existing literature. Secondly, it identifies areas in which MacIntyre’s scheme supports the existing approach to professional accounting ethics as articulated by the various International Federation of Accountants pronouncements as well as areas in which it provides a critique and challenge to this approach. The application ultimately provides an alternative philosophical perspective through which accounting can be examined and further research into accounting ethics pursued.
Journal of Business Ethics, 2014
The African philosophy of Ubuntu is typically characterised as a communitarian philosophy that em... more The African philosophy of Ubuntu is typically characterised as a communitarian philosophy that emphasises virtues such as compassion, tolerance and harmony. In recent years there has been growing interest in this philosophy, and in how it can be applied to a variety of disciplines and issues. Several authors have provided useful introductions of Ubuntu in the field of business ethics and suggested theoretical ways in which it could be applied. The purpose of this paper is to extend this discussion by providing a more critical analysis of Ubuntu and business ethics with the aim of clarifying the role that Ubuntu can play, and providing guidance for further research in this area. The analysis consists of three sections. In the first, certain problems are identified within the existing literature. This is followed by a consideration of alternative perspectives and interpretations of Ubuntu. The last section, following from the first two, identifies specific areas requiring further research, both empirical and non-empirical, as well as ways in which Ubuntu could be fruitfully applied.
There has, in recent decades, been considerable scholarship regarding the moral aspects of corpor... more There has, in recent decades, been considerable scholarship regarding the moral aspects of corporate governance, and differences in corporate governance practices around the world have been widely documented and investigated. In such a context the claims associated with moral relativism are relevant. The purpose of this paper is to provide a detailed consideration of how the metaethical and normative claims of moral relativism in particular can be applied to corporate governance. This objective is achieved, firstly, by reviewing what is meant by metaethical moral relativism and identifying two ways in which the metaethical claim can be assessed. The possibility of a single, morally superior model of corporate governance is subsequently considered through an analysis of prominent works justifying the shareholder and stakeholder approaches, together with a consideration of academic agreement in this area. The paper then draws on the work of David Wong (Moral Relativity, University of California Press, 1984; Relativism, in P. Singer (ed.), A Companion to Ethics, Blackwell, 1993; Natural Moralities: A Defense of Pluralistic Relativism, Oxford University Press, 2006), firstly in providing an argument supporting metaethical moral relativism, and secondly regarding values of tolerance and/or accommodation that can contribute to the normative claim. The paper concludes by proposing an argument that it is morally wrong to impose a model of corporate governance where there are differences in moral judgements relevant to corporate governance, or to interfere with a model in similar circumstances, and closes with consideration of the argument’s implications.
Developing Sustainable Education in Regional Australia (Monash University Press), 2014
This chapter reports on an ongoing project conducted at the School of Business and Economics at M... more This chapter reports on an ongoing project conducted at the School of Business and Economics at Monash University’s Gippsland campus. The aim of the project is to investigate and implement research-led approaches to learning that improve the educational outcomes of off-campus students. The project included the development of an online learning environment
which “brings the university” to off-campus students and enhances their online learning experience. The project is informed by a constructivist approach to learning, the acknowledgement of different learning styles, the pedagogical requirements of the online learning environment, and the needs of students who study off-campus. It is part of an ongoing process to improve the quality of online learning and, due to its nature, continues to evolve.
To ensure the future sustainability of off-campus education, it is important that students experience a learning environment that is both appropriate and meaningful. Within the context of this project, there is considerable emphasis on providing ongoing professional development to staff to ensure that the level of student engagement continues to improve. This is based on the premise that a well-designed website on its own is insufficient to foster engagement and student learning. Interaction between students and teachers is a key component of a rich learning environment, which, together with a well-designed website, enables a greater focus on meaningful interactions between staff and students.
Corporate Governance: An International Review, 2009
This paper frames the debate on corporate governance convergence in terms of the morality underly... more This paper frames the debate on corporate governance convergence in terms of the morality underlying corporate governance models. The claims and arguments of moral relativism are presented to provide theoretical structure to the moral aspects of corporate governance convergence, and ultimately the normative question of whether convergence should occur. Research Findings/Results: The morality underlying different models of corporate governance has largely been ignored in the corporate governance convergence literature. A range of moral philosophies and principles that underlie the dominant corporate governance models are identified. This leads to a consideration of the claims and arguments of moral relativism relating to corporate governance. A research agenda around the claims of descriptive and meta-ethical moral relativism, and which ultimately informs the associated normative argument, is then suggested. Theoretical Implications: The application of moral relativism to the debate on corporate governance convergence presents a theoretical structure to the analysis and consideration of its moral aspects. This structure lends itself to further research, both empirical and conceptual. Practical Implications: The claims and arguments of moral relativism provide a means of analyzing calls that are made for a culturally or nationally “appropriate” model of corporate governance. This can assist in providing direction for corporate governance reforms and is of particular relevance for developing countries that have inherited Western corporate governance models through colonialism.
International Journal of Law and Management, 2009
The purpose of this paper is to review the developments in South African corporate governance sin... more The purpose of this paper is to review the developments in South African corporate governance since the end of apartheid, with a view to identifying themes and points of convergence and/or divergence with other models. The paper presents a critical review of South African corporate governance in the context of political and economic developments. Where relevant, aspects of corporate governance theory (in particular the stakeholder and shareholder debate) are considered in the South African context. South African corporate governance can be seen to broadly follow Anglo-American examples with the notable exception of the stakeholder approach of the two King reports. This approach emphasises the responsibilities of companies to various stakeholders and encourages stakeholder engagement as an integral element of company strategy. There has not, however, been any substantial incorporation of stakeholder interests into formal corporate governance structures such as board structure and financial reporting. The ongoing consideration of corporate governance developments in South Africa is important for its continued development in the country and the region. A review of South African corporate governance is timely given the probable release of the third King report in 2009, together with new company legislation.
Journal of Business Ethics, 2008
A wide range of decision-making models have been offered to assist in making ethical decisions in... more A wide range of decision-making models have been offered to assist in making ethical decisions in the workplace. Those that are based on normative moral frameworks typically include elements of traditional moral philosophy such as consequentialist and/or deontological␣ethics. This paper suggests an alternative model drawing on Jean-Paul Sartre’s existentialism. Accordingly, the model focuses on making decisions in full awareness of one’s freedom and responsibility. The steps of the model are intended to encourage reflection of one’s projects and one’s situation and the possibility of refusing the expectations of others. A case study involving affirmative action in South Africa is used to demonstrate the workings of the model and a number of strengths and weaknesses are identified. Despite several weaknesses that can be raised regarding existential ethics, the model’s success lies in the way that it reframes ethical dilemmas in terms of individual freedom and responsibility, and in its acceptance and analysis of subjective experiences and personal situations.
Globalisation of Accounting Standards (Edward Elgar), 2007
Journal of Business Ethics, 2006
South Africa’s principal corporate governance report aspires to an ‘inclusive’ approach to corpor... more South Africa’s principal corporate governance report aspires to an ‘inclusive’ approach to corporate governance, in which companies are clearly advised to consider the interests of a variety of stakeholders. Yet, in common with many other countries, there is little discussion of the theoretical foundations and assumptions implicit in the recommended approach to corporate governance. The purpose of this article is to provide an analysis of corporate governance and the corporate environment in South Africa in terms of existing theory and models of corporate governance, and to provide a critique based on a consideration of traditional African values and the socio-economic necessities of post-apartheid South Africa. The result is the identification of an incompatibility between the current corporate environment in South Africa and the given exposition of African values. Some prospects for change are then identified.
South African Journal of Higher Education, 2006
Humanistic psychologist Carl Rogers made a distinction between traditional approaches and humanis... more Humanistic psychologist Carl Rogers made a distinction between traditional approaches and humanistic `learner-centred' approaches to education. The traditional approach holds that educators impart their knowledge to willing and able recipients; whereas the humanistic approach holds that educators act as facilitators who assist learners in their learning processes. As a learning theory,humanism refers to the belief in the innate ability of humans to learn, and the creation of an environment in which students are given `Freedom to Learn'. South African accounting education has, by and large, followed the traditional approach rather than the humanistic approach. This article attempts to expand on the existing references to a humanistic approach through a more detailed exposition and application of the educational theory of Carl Rogers in the context of South African accounting education. The prospects of a humanistic approach in accounting education are then discussed and some practical strategies provided in relation to a specific third-year undergraduate accounting unit offered in South Africa.
Meditari: Accountancy Research, 2006
The South African designation of Chartered Accountant is comparable to similar designations in mo... more The South African designation of Chartered Accountant is comparable to similar designations in most developed countries. However, the research outputs of Accountancy academics in South Africa seem to lag far behind those of their counterparts abroad. This article discusses the results of several inquiries into the status of South African Accounting research in a global context, and identifies several reasons and possible remedies for low research output.
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Published research output by Andrew West
which “brings the university” to off-campus students and enhances their online learning experience. The project is informed by a constructivist approach to learning, the acknowledgement of different learning styles, the pedagogical requirements of the online learning environment, and the needs of students who study off-campus. It is part of an ongoing process to improve the quality of online learning and, due to its nature, continues to evolve.
To ensure the future sustainability of off-campus education, it is important that students experience a learning environment that is both appropriate and meaningful. Within the context of this project, there is considerable emphasis on providing ongoing professional development to staff to ensure that the level of student engagement continues to improve. This is based on the premise that a well-designed website on its own is insufficient to foster engagement and student learning. Interaction between students and teachers is a key component of a rich learning environment, which, together with a well-designed website, enables a greater focus on meaningful interactions between staff and students.
which “brings the university” to off-campus students and enhances their online learning experience. The project is informed by a constructivist approach to learning, the acknowledgement of different learning styles, the pedagogical requirements of the online learning environment, and the needs of students who study off-campus. It is part of an ongoing process to improve the quality of online learning and, due to its nature, continues to evolve.
To ensure the future sustainability of off-campus education, it is important that students experience a learning environment that is both appropriate and meaningful. Within the context of this project, there is considerable emphasis on providing ongoing professional development to staff to ensure that the level of student engagement continues to improve. This is based on the premise that a well-designed website on its own is insufficient to foster engagement and student learning. Interaction between students and teachers is a key component of a rich learning environment, which, together with a well-designed website, enables a greater focus on meaningful interactions between staff and students.