Kyriakogkonas P.M. 2017. Exploring the Usefulness of Codes of Ethics in the Postmodern Era through Transmodernism: Evidence from an Internal Audit Professional Body. Eastern European Business and Economics Journal 3(3): 223-244.
This paper comes in a series of papers that base their research on ethics in the accounting profession, and more specifically, ethics of the internal audit. We base our arguments and methodology on a review conducted by Everett and Tremblay (2014) in order to make a constructive dialogue with Lehman (2014), Boyce (2014) and others. Our point of view tries to contribute to the general discussion, since we choose to analyze internal audit ethics through a transmodern approach within the postmodern world we already live in. Our purpose is through “thesis, antithesis and synthesis” approach to produce arguments that will promote research’s importance and eventually guide professional institution’s behavior and culture.
Ethics, Code of Ethics, Internal Auditing
M19, M40, M49
Adams, M.B. (1994). Agency theory and the internal audit. Managerial Auditing Journal, 9, 8–12.
Arnold, B., & De Lange, P. (2004). Enron: an examination of agency problems. Critical Perspectives on Accounting, (15), 751–765.
Ateljevic, I. (2013). Transmodernity: Integrating perspectives on societal evolution. Futures, 47, 38–48.
Atterton, P. (2002). Emmanuel Levinas. In Bertens, H., & Natoli, J. (Eds.), Postmodernism. The key figures. Malden, MA: Blackwell Publishers.
Bauman, Z. (1993). Postmodern ethics. Cambridge, MA: Blackwell Publishing.
Berkowitz, A. (2000). Enron: a professional’s guide to the events, ethical issues, and proposed reforms. Chicago: CCH Incorporated.
Boyce, G. (2014). Accounting, ethics and human existence: Lightly unbearable, heavily kitsch, Critical Perspectives on Accounting, 25, 197–209.
Byrnes, N., McNamee, M., Brady, D., Palmeri, C., (2002). Special report- the Enron scandal: reform is urgent. Here’s what needs to be done. Business Week Online 2002 January 28.
Cahoon, L. (2003). From modernism to postmodernism: An anthology. Malden, MA: Blackwell Publishing.
Clough, P.T. (1992). The end(s) of Ethnography: From realism to social criticism. Newbury Park: Sage.
Clough, P.T. (1994). Feminist thought: Desire, power and academic discourse. Cambridge, MA: Blackwell Publishing.
Comte, A. (1896). The positive philosophy of Auguste Comte. (Translation by Harriet Martineau). London: G. Bell & Sons.
Creswell, J.W., & Miller, D.L. (2000). Determining validity in qualitative inquiry. Theory into practice, 39(3), 124–130.
Denzin, N.K. (1996). Postpragmatism. Symbolic Interaction, 19(1), 61–75.
Denzin, N.K. (1997). The standpoint epistemologies and social theory. Current Perspectives in Social Theory, 17, 39–76.
Dumont, L. (1986). Essays in individualism: Modern theory in anthropological perspective. Chicago: University of Chicago Press.
Durkheim, E. (1951). Suicide, A Study in Sociology. (Translation by Spaulding, J.A., & Simpson, G.). Glencoe, IL: Free Press.
Durkheim, E. (1964). The Division of Labor in Society. (Translation by Simpson G.). New York: Free Press.
Dussel, E. (1995). The invention of the Americas: Eclipse of “Other” and the myth of modernity. New York: Continuum.
Dussel, E. (1996). Modernity, eurocentrism, and trans-modernity: in dialogue with Charles Taylor, in: Dussel, E. (1996). The underside of modernity. Humanities Press International, New Jersey, 129–159.
Dussel, E. (2002). World-system and “trans”-modernity. Nepanthla: Views from the South, 3(2), 221–244.
Dussel, E. (2004). Transmodernity and interculturality: an interpretation from the perspective of philosophy of liberation. Retrieved August 20, 2017, from http://www.enriquedussel.org/txt/Transmodernity%20and%20Interculturality.pdf.
Dussel, E. (2006). Globalization, organization and the ethics of liberation. Organization, 13(4), 489–508.
Ermarth, E. D. (2001). Beyond history. Rethinking History - The Journal of History and Practice, 5(2), 195–215.
Everett, J., & Tremblay, M.S. (2014). Ethics and internal audit: Moral will and moral skill in a heteronomous field. Critical perspectives on Accounting, 25(3), 181–196.
Flyvbjerg, B. (2006). Making organization research matter: power, values and phronesis. In Clegg, S., Hardy, C., Lawrence, T.B., & Walter, R. The Sage Handbook of Organization Studies, 2nd Edition. Thousand Oaks, CA: Sage.
Foucault, M. (1988). Power and sex. In Kritzman, L.D (ed.), Michael Foucault: Politics, philosophy, culture. New York: Routledge.
Fourcade, M., & Healy, K. (2007). Moral views of market society. Annual Review of Sociology, 33, 285–311.
Froud, J., Johal, S., Papazian, V., Williams, K., (2004). The temptation of Houston: a case study of financialisation. Critical Perspectives on Accounting, 15 (6-7), 885–909.
Ghisi, L.M. (1999). The transmodern hypothesis: toward a dialogue of cultures. Futures, 31(9–10), 879–1016.
Ghisi, L.M. (2001). Au Dela de la Modernite, du Patriarcat et du Capitalisme: La Societe Reenchantee, Paris: L’ Harmattan.
Ghisi, L.M. (2006). Transmodernity and transmodern tourism. Keynote presented at the 15th Nordic Symposium in Tourism and Hospitality Research: Visions of Modern and Transmodern Tourism, 19–22 October, Savonlinna, Finland.
Ghisi, L.M. (2008). The Knowledge Society: A breakthrough towards genuine sustainability, Cochin, India: Arunachala Press.
Gramling, A.A., Maletta, M.J., Schneider, A., & Church, B.K. (2004). The role of internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature, 23(1), 194–244.
Grosfoguel, R., Saldivar, J.D., & Torres, N.M., (2007). Unsettling postcoloniality: colonilaity, transmodernity and border thinking. Durham: Duke University Press.
Hatch, M.J., & Cunliffe, A.L. (1997). Organizational theory. Modern, symbolic, and postmodern perspectives, 3rd Edition. New York: Oxford University Press.
Holtzhausen, D.R. (2012). Public relations as activism. In Postmodern approaches to theory and practice, New York: Routledge.
Holtzhausen, D.R. (2015). The unethical consequences of professional communication codes of ethics: A postmodern analysis of ethical decision-making in communication practice. Public Relations Review, 41(5), 769–776.
Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360.
Johnson, M. (2014), Morality for humans, ethical understanding from the perspective of cognitive science. Chicago: University of Chicago Press.
Killinger, B. (2007). Integrity: doing the right thing for the right reason. Montreal: McGill- Queen’s University Press.
Kincheloe, J.L., & McLaren, P.L. (1994). Rethinking critical theory and qualitative research. In Denzin, N.K., & Lincoln, Y.S. (Eds.), Handbook of Qualitative Research. Thousand Oaks, CA: Sage.
Lather, P. (1991). Getting smart: Feminist research and pedagogy with/in the postmodern. New York: Routledge.
Lather, P. (1993). Fertile obsession: Validity after poststructuralism. The Sociological Quarterly, 34(4), 673–693.
Lather, P. (1995). The validity of angels: Interpretive and textual strategies in researching the lives of women with HIV/AIDS. Qualitative Inquiry, 1(1), 41–68.
Lavoie, D. (1987). The accounting of interpretations and the interpretation of accounts: The communicative function of “the language of business”. Accounting, Organizations and Society, 12(6), 579–604.
Lehman, G. (2014). Moral will, accounting and the phronemos. Critical Perspectives on Accounting, 25, 210–216.
Lemert, C. (ed.) (1999). Social theory: The multicultural and classic readings 2nd Edition. Boulder: Westview Press.
Levinas, E. (1981), Otherwise than being, or beyond essence (Translation by Lingis, A.). The Hague: Martinus Nijhoff.
Lyotard, J.F., & Thebaud, J.L. (1985). Just gaming (Translation by Godzich, W.). Minneapolis: University of Minnesota Press.
MacIntyre, A. (1981). After virtue: A study in moral theory. Notre Dame. Indiana: University of Notre Dame Press.
Magda, R.M.R. (2004). Transmodernidad. Barcelona: Anthropos.
Marx, K. (1992). Capital: A critique of political economy. Volume I (Translation by Fowkes, B.). New York: Penguin.
McGettigan, T. (2016). Flawed by Design: The virtues and limitations of postmodern theory. Retrieved July 25, 2017, from https://ssrn.com/abstract=2824075 and http://dx.doi.org/10.2139/ssrn.2824075
Mihret, D.G., & Woldeyohannis, G.Z. (2008). Value-added role of internal audit: An Ethiopian case study. Managerial Auditing Journal, 23, 567–595.
Rifkin, J. (2005). The European dream: How Europe’s vision of the future is quietly eclipsing the American dream. New York: Penguin.
Roser, M. (2016). How to use Our World in Data. Published online at OurWorldInData.org. Retrieved July 31, 2017, from https://ourworldindata.org/how-to-use-our-world-in-data/.
Simmel, G. (1971). The Metropolis and mental life. In Simmel, G., On Individuality and Social Forms (Translation by Levine, D.N.). Chicago: University of Chicago Press.
Simmel, G. (1978). The philosophy of money. (Translation by Bottomore, T. and Frisby, D.). London: Routledge and Kegan Paul.
Sim, S. (1999). The Routledge critical dictionary of postmodern thought. New York: Routledge.
Taylor, V.E., & Winquist, C.E. (2001). Encyclopedia of postmodernism. London: Routledge.
The Institute of Internal Auditors Global. Definition of Internal Auditing. Retrieved July 11, 2017, from https://global.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal-Auditing.aspx.
The Institute of Internal Auditors Global. What it takes to be a professional. Retrieved July 11, 2017 from https://global.theiia.org/about/about-internal-auditing/Public%20Documents/WDIT_Professional-WEB.pdf.
Tönnies, F. (1963). Gemeinschaft and gesellschaft (Translation by Loomis, C.P.). New York: Harper and Row.
Weber, M. (1946). Science as a vocation. in From Max Weber: Essays in Sociology (Translation by Gerth, H.H., & Wright Mills, C.), New York: Oxford University Press, pp. 129–156.