The Importance Of The Content Of The School Curriculum

The University of Buckingham What principles should inform the content of the school curriculum? Cuckoo Hall Academy Alev Mehmet Bob Green â€Å"Educating the mind without educating the heart is no education at all.† The purpose of this essay is to determine what principles should inform the content of the school curriculum. The curriculum itself can be determined by several factors. This is something I will build upon later in the essay. But just what is curriculum, and how might it be theorised? The curriculum represents a set of values or desired goals; it is defined and purposeful, so our children can have a successful learning experience. (Wiles Bondi, 2007). In this essay I will be looking at the purpose/relevance of the school curriculum, the theories behind it and how these relate to the principles which should inform the content of the school curriculum. The curriculum aims to ensure children flourish in life, as well as, develop the skills and knowledge required to be a successful learner and an effective contributor in society. But then again, do History, Geography and RE enable the children of today to be successful in the future? Will these subjects ever directly relate to everyday life? Lawrence Stenhouse (1975) proposes that a curriculum is somewhat similar to a recipe in cookery; does it nourish the children, or does it just taste nice? Just like a recipe can be altered to taste, as can a curriculum. However, this is something we need to thinkShow MoreRelatedShould Curriculum Be Standardized for All? Essay774 Words   |  4 Pagesstate guided curriculum students are limited to the standards and content of knowledge. Students are all given the same multiple choice test, on the same day, at the same time. Students are not given a chance to show their depth of knowledge. Schools must decide how to teach the standardized curriculum. 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In addition, the Teaching/Learning Mapping Strategy (TLMS) also includes learning activities within a curriculum map as an important part of the learningRead MoreApproaching Instruction With Clear Instructional Goals,1294 Words   |  6 Pagesguaranteed and viable curriculum as one of 11 factors with a proven track record of increasing student achievement. Marzano (2003) defines a guaranteed and viable curriculum as one in which Clear guidance is given to teachers regarding the content to be addressed in specific courses, at specific grade levels. Individual teachers do not have the option to disregard or replace content that has been assigned to a specific course or grade level. The content articulated in the curriculum for a given course

Jewellery Sector in West Bengal Free Essays

The main purpose of this study was to examine the migration profile of the workers in the Gold and Jewellery Sector of West Bengal and also to study the process of skill formation of the workers in this sector. The entire study was based on a primary survey conducted on a sample size of 60 individuals spread over 4 different regions of West Bengal – Sinthi, Bowbazar, Basirhat and DomJur. In the first part of my study, I examined the pattern of migration of the Jewellery artists in these areas. We will write a custom essay sample on Jewellery Sector in West Bengal or any similar topic only for you Order Now I also cited the existence of a large number of in-migrants, circular and return migrants in this ector. In the next part, I studied in details the process of skill formation of the workers and showed how the period of apprenticeship was crucial in the career of a jewellery artist. I also explained the wage vriation between the skilled, unskilled and semiskilled workers in Basirhat and also attempted to establish a link between skill, income and migration of the workers. In the last part of my analysis, I attempted give a comparative study analysis of these areas with respect to the nature of the migrant workers, conditions of work, income and pattern of migration. Acknowledgements I take this opportunity to express my gratitude to the people who have been instrumental in the successful completion of this project. I wish to express my sincere gratitude to Dr. Swati Ghosh, Department of Economics, Rabindra Bharati University, who was extremely helpful and offered invaluable assistance, support and guidance. Her willingness to motivate contributed tremendously to the succesful completion my project. Deepest gratitude is also due to Prof. Sukanata Saha without whose knowledge and assistance this study would not have been successful. To the Jewellery workers and shop-owners of Sinthi, Bow Bazaar, Basirhat and DomJur, I whole heartedly thank you for your kindness, co-operation and patience. Without your support, this project would not have materialized. I would like to express my heartfelt thanks to Mr. Kaushik Mukherjee (Bowbazar), Mr. Subhash Sarkar ( Atoshi Jewellers, Basirhat ) for their valuable help and guidance during my survey. And last but not least, special thanks also to all my class-mates, for sharing the literature and providing invaluable assistance during the survey. How to cite Jewellery Sector in West Bengal, Papers

Collusion In Auditing For Investigation And Recommendations

Question: Discuss about the Collusion in Auditing : Investigation and Recommendations. Answer: Introduction: The key motivating factor to drive this research was the intent to learn whether the corporate entities in Australia are following ethical practices in accounting. In the research, focus has been given to obtain information regarding the personnel responsible for the various accounting frauds pertaining to the corporate companies and the effects created on the various stakeholders (Onyebuchi, 2011). The research also intends to identify the different ways through which the managers and the auditors collude for failures in ethical audit practices (Pagano Immordino, 2012). Are managers and auditors colluding against the owner in Australian auditing practices? Methodology The research methodology focuses on the manner of collecting the required information to gauge the intents of the study. In this research, secondary sources of data has been used to gather evidence from multiple case studies. In the recent decade, many companies have been reported to suffer due to conspiracy of the managers and the auditors in Australia. Most of these reports were published in newspaper reviews and other online sites, which have been used as data sources for this study. A few of the recent examples of accounting scams witnessed in Australia include, the Dick Smith scam, Bankasia collapse and Westfarmers collapse (Keall, 2016; Mofatt, 2012; Parker, 2016). These examples have been used as case studies in this report, which also helped in drawing comparisons for analysis in this study. The research is exploratory in nature that aims to obtain a clear understanding of the impacts of collusion between the managers and the auditors, which in turn inhibits the owners interests in the business, with due significance to the Australian market trends. The benefit of using secondary materials in this study is that only valid and reliable information about collusion between managers and auditors were examined within the Australian context, which has apparently stirred a debate in the society. Moreover, the information available through these sources helped to decode the impacts of such collusions the economy and the investors at large. Collection of information through these secondary sources further contributes to the time as well as cost efficiency of the study, besides ensuring adequate flexible in the process (Wrenn, Loudin Stevens, 2012). To incorporate the information in a systematic and objective oriented manner, the multiple case study method is a recognised way of drawing inferences through document analysis. Theoretical Framework This study utilises the behavioural agency theory to understand the collusion between the managers and the auditors within the Australian context and suggest remedies to the situation. The behavioural agency theory focuses on the need of following ethical practices on part of the executives, so that the interests of the shareholders are maintained. It can be performed by creating an intrinsic motivation in the executives, rather than focusing solely on extrinsic motivations (Pepper Gore, 2012). The behavioural agency theory is commonly used to define the corporate governance principles of an organisation, in alignment with the roles and responsibilities bestowed on its leaders and managers ( Pepper Gore, 2012). This theory pays highest attention towards the intrinsic motivation needs of the business leaders to take ethical decisions in the best of the interest of the company and all its stakeholders, which also includes its owners(Pepper Gore, 2012). It plays a crucial role in determining the compensation for these decision makers to a business, which in turn may prove useful to restrict chances of collusion between the managers and auditors. It has certainly emerged as an issue in the modern business field, whereby this approach may contribute towards enriching the morale of the managers towards the business and the organisational stakeholders, which would in turn ensure the owners interests in the long run (Pepper Gore, 2012). Literature Review According to Fiocco Gilli (2015), collusion between the business entities and the regulatory agencies is quite likely to result in reporting of false financial statements. Inefficiency on part of the auditors in detecting the flaws of financial statement is also responsible for accounting frauds. Pagano Immordino (2012) asserted that the auditors often collude with the managers in order to simplify the auditing process, which increases chances of biases and misrepresentation of the financial reports. Baglioni Colombo (2011) extended on the issue that the root causes of imperfections in the process of auditing are the mistakes encountered on part of the auditor or collusion between the auditors and the managers. The chances of collusion reduce if the managers intend to keep a watch on the efficiency of the audit process or if the responsibility of auditing is passed over to the external auditors. In this regard Burlando Motta (2014) argued that collusions often occur on part of th e auditor, which can create an effect on the costs of production and the policies of outsourcing used by a company, further affecting its profitability at large. Managers should be aware of their responsibilities towards the company owners and stakeholders, which would in turn depict their strong moral towards the organisation, minimising their involvement in a possible collusion to a substantial extent. Luo Zhu (2013) argued that collusion between the auditor and the manager takes place when the auditor realises that the benefit of the collusion is larger than the penalty. These types of collusion lead to distortion of the market price and the financial reports that in turn gives incorrect information about the companys performance to the investors. However, collusion can be prevented if the auditing responsibility is passed over to the external auditors, which minimises the risks of biases in financial reporting to a certain extent. According to Kasim Hogson (2012), the involvement of external auditors can help in mitigating and detecting the fraudulent practices within the organisation, which also involves the chances of collusion between the managers and the auditors. Guha (2012), on the other hand, argued that external auditors can also fall victim to the collusion chances that in turn indicates to the stronger need for a behavioural approach to define managers moral towards t he organisation and its stakeholders. Chou, Xu, Anandarajan Valenti (2012) were also of the view that the policies of the client company and the auditor are at times responsible for unethical auditing practices. Contextually, Jo Mallick (2011) observes that the auditors prepare the financial statements as per the requirement of the client that in turn affects the interest of the investors too, which are although expected to discourage such conducts, often fail owing to the greater compensation auditors and managers retain through collusion. According to Chan Vasarheyli (2011), collusion can lead to omissions, frauds and material errors. Auditors often deviate from the principles of objectivity and independence while entering into collusion with the managers and are to be blamed to the absence of moral principles followed by both the auditors and the managers (Kung Huang, 2013). Extending further on the issue, Okolie (2014) stated that in the absence of auditor independence, the authenticity of the audited financial report reduces substantially, which in turn gives rise to the rates of fraudulences, litigations and business failures, with concerns regarding the quality of auditing. Rawasdeh (2013), in support of this view, observes the growing number of scandals being reported in the recent decade, which have increased doubts regarding the effectiveness of the auditing processes and principles, in determining the authenticity of the financial statements. According to Khalil, Lawaree Scott (2015), instances of accounting frauds have increased the need of monitoring the tasks of auditing, while Momani Obeidat (2013) argued that ethics act as the key driver to the aptness of the process altogether. Overall, as Carnegie OConnell (2014) purport, the recently observed scandals of accounting clearly underline the cases of failures in the auditing tasks. These sc andals have caused immense losses to the investors, often leading to the forced liquidation down of many companies. The alternative for this is to make a change in the corporate governance strategies that can prevent misrepresentation in the financial statements (Gherai Balaciu, 2011). Dick Smith A recent case of accounting scandal witnessed in Australia was that of DickSmith. Investigations to the accounting scandal revealed that Delloite, a leading auditing company, had approved the DickSmiths financial report as on 2014/15 to be free from manipulations, which was untrue and erroneous, thereby leading to auditing fraudulency. It was also alleged that Delloite was involved into the manipulation in the inventory records of the company, which in turn fuels doubts regarding a possible collusion between the auditors and managers in this case (Keall, 2016). The company further affirmed that there was a need of reducing the amount of inventory by $60 million in November, 2015. However, there was no such evidence of reduction in the inventory abiding by the accounting policies as per AASB, which should have been recorded or investigated in the auditing process. This reflects the inefficiency of the auditors in detecting the correct amount of inventory of DickSmith and a certain occurrence of collusion between the managers and the auditors, which apparently affected the interests of the stakeholders to the company (The Conversation Media Group Ltd., 2016). Wesfarmers Another example of accounting scandal recorded in the recent decade is the criticisms witnessed by Wesfarmers. Contradictory to the case of DickSmith, this case implied a positive view towards the auditing practices. According to the case facts, the acquired subsidiary of Wesfarmers, i.e. Target, was accounted for recording an inflated amount of earnings in the mid year financial records as on 2015. It was later identified as a breach to the companys financial reporting policies, subjected to judiciary actions to be taken against the responsible managers of the subsidiary (Smyth, 2016). This particular occurrence indicates to a good practice of auditing, wherein collusion between the auditors and the managers was absent, thus resulting in the appropriate conduct of financial reporting. Banksia The third case that attracted critics from the global platform was that of the collapse of Banksia. Following an in-depth investigation, the auditors were held responsible by the Australian Securities and Investment Commission (ASIC) to fail to detect the actual conditions of the loan book of the client (Bankasia) that involved loan transactions amounting to $500 million (Australian Securities Investment Commission, 2014). With the misrepresentation of the fact, the company was valued at a higher price than its actual worth, thereby misleading the investors. However, on the disclosure of this fraudulence, the company was led to its ultimate collapse in 2012, making its investors suffer a loss of $660 million. The ASIC further stated that most of the auditing tasks conducted for the company lacked proper evidence, which fuelled suspicion regarding a possible collusion between the managers and the auditors (Wilkins, 2014). This negligent attitude demanded the need of penalty to the au ditors and the directors of Bankasia (ABC, 2016). The auditor was also held responsible for imperfect auditing in the subsidiaries of the Banksia group that included Securities Hodolco Limited and Cherry Fund Limited, as the auditing standards were not at par with the Corporations Act (2001) (Australian Securities Investment Commission, 2014). Discussion As can be observed from the findings obtained through the case study reviews, it can be argued that in one of the two referred cases of accounting fraud, no collusion was observed between the managers and the auditors. It was in this case that the auditors had delivered authentic reports of financial misstatement and assist in taking judiciary measures against the guilty. While in the other two cases, the auditors and the managers were found to have deceitful intents and were colluded or were ignorant to their bestowed responsibilities. It directly implies that the moral concerns and responsible attitude of the auditors as well as that of the managers impose a crucial impact on the chances of accounting misstatements that in turn affects the interests of the owners to the company. It also implies that by encouraging moral behaviour amid the auditors and the managers, possibilities of financial misstatements owing to collusions between these two parties can be reduced to a more sustai nable extent (Keall, 2016; The Conversation Media Group Ltd., 2016; Smyth, 2016; Wilkins, 2014; ABC, 2016; Australian Securities Investment Commission, 2014). It is in this context that the behavioural agency theory can be applied to the context, emphasising its notion of principle-agent relationship. With regards to the auditing process, the principle is referred to the owners and the agents are the auditors as well as the managers, who are bestowed with the responsibilities to perform on behalf of the owner (the principle). According to this notion, although a degree of decision making power is allowed to the agents, the major right is restricted among the owners, who can decide upon the compensations to be enjoyed by both the agents on performing their responsibilities in the best of the owners interests. Trust is a vital factor in this regard, which is often deemed as defined by the compensation assured by the principles to the agents. Therefore, it is essential to understand the expectations and the motivation needs of the auditors as well as that of the managers, in order to ensure a higher degree of moral among them towards the owners, which in turn will inhibit their intentions to collude against the owners (Burns Needles, 2014). Conclusion The findings and the discussion results, as presented in the above sections of the paper, depict that auditing practices in Australia are affected by the rising incidents of collusion between the auditors and the managers. Intentionally or unintentionally, it does affect the owners interests, financial fraudulences mostly lead to corporate wind-ups. In the entire context of auditing practices of Australia thus, auditing transparency and moral concerns of auditors as well as managers was found to hold substantial importance. Furthermore, to determine the ethical correctness of their actions, the compensation offered by the owners to the managers and the auditors to act as their agents was a key element. It can be argued accordingly that auditors and managers are more likely to collude when the compensation gained through financial fraudulency is higher than the amount committed by the owners. Application of the behavioural agency theory further revealed that trust acts as another dete rminant to the relationship between the owners (as principles) with the agents, which in turn can help in inhibiting possible chances of collusion. It is in this context that the Australian auditing practices should define the compensation payable to the agents in a concise and comprehensive manner, which would restrict the decision making rights of the agents towards the principle and likewise, reduce chances of their fallouts. References ABC. (2016). Wesfarmers. Retrieved August 18, 2016, from https://www.abc.net.au/news/2016-04-11/wesfarmers-taking-action-over-target-accounting-scandal/7317178 Al Momani, M., A. Obeidat, M. I. (2013). The effect of auditors' ethics on their detection of creative accounting practices: A field study. International Journal of Business and Management, 8(13), 118 Australian Securities Investment Commission. (2014). 14-127MR ASIC suspends former Banksia auditor for five years. Retrieved August 28, 2016, from https://asic.gov.au/about-asic/media-centre/find-a-media-release/2014-releases/14-127mr-asic-suspends-former-banksia-auditor-for-five-years/ Baglioni, A., Colombo, L. (2011). The effects of imperfect auditing on managerial compensation. International Review of Economics Finance, 20(4), 542-548. Burlando, A., Motta, A. (2015). Collusion and the organization of the firm. American Economic Journal: Microeconomics, 7(3), 54-84. Burns, J. O. Needles, B. E. (2014). 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Guha, B. (2012). Collusion and concentration: can firm-auditor collusion possibilities cause concentration in the auditing market? A game theoretic analysis. Singapore Management University, 1-15 Keall, C. (2016). The agony and the agony: Dick Smith's journey from private equity plaything to IPO. Retrieved September 13, 2016, from https://www.nbr.co.nz/article/dick-smith-shares-trading-halt-ck-183412 Khalil, F., Lawarree, J. Scott, T., J. (2015). Private monitoring, collusion, and the timing of information. The RAND Journal of Economics, 46(4), 872-890. Kung, F., H. Huang, C. (2013). Auditors' moral philosophies and ethical beliefs.Management Decision,51(3), 479-500. Luo, F., B. Zhu, Y. (2013). Evolutionary game analysis on auditing collusion. Journal of Applied Sciences, 13(21), 4759-4763. Okolie, A., O. (2014). Auditor tenure, auditor independence and accrualbased earnings management of quoted companies in Nigeria. 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Retrieved September 02, 2016, from https://www.smh.com.au/business/retail/wesfarmers-takes-action-against-staff-over-target-rebates-20160411-go3il5.html Sylvander, J. (2014). To measure what is ethically important in the decision making process for auditors as managers: the development of a multidimensional instrument, Kristianstad University, 1-45. Tune Media. (2016). Wesfarmer. Retrieved September 13, 2016, from https://www.australianetworknews.com/target-scandal-three-senior-managers-quit-facing-backlash-artificially-boosted-earnings/.