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Current discussions around the lack of progress towards the Millennium Development Goals tend to emphasize deficiencies in governance as a major contributory factor. While agreeing with this assessment, this paper takes issue with the conventional understanding of what “governance” implies. Using Burma as an illustration, it suggests the current focus on purely administrative and organizational concerns must be broadened to encompass the wider political context in which these Goals are to be pursued. Authoritarian political structures must be confronted and challenged, if these worthy Goals are to have any realistic chance of being attained.

Far too much weight seems to have been given to the Local Government Board circular which mentioned public libraries as institutions whose expenditure should be examined with a view to effecting economies. This, to the ordinary person, would seem to call on library committees to exercise special care to prevent unnecessary expenditure, and more particularly to see that capital expenditure on new buildings and extensions is not made. The first of these requirements has been common for years; had there been wasteful expenditure, and if librarians had not carefully financed their resources, half the libraries in England would have been bankrupt long ago. The second requirement is just, and would be accepted even by the most unbridled library enthusiast. But local bodies have not been content so to read the circular. They have frequently interpreted it to mean that “libraries must mark time,” are “of small value in peace and less in war,” and the war is being made an excuse by old‐standing opponents of public culture to do as much damage as possible to the library movement.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Following Lakatos' strategy of a rational reconstruction of science, I present a concrete example of the rise and decline of a research program from the history of the social sciences: the authoritarian character studies of the Frankfurt School. The first version of the authoritarian character studies of the Frankfurt Institute of Social Research was based on a Marxist social and psychoanalytic theory, and included an initial empirical survey. The preliminary results of this survey motivated the Institute's just-in-time emigration from Germany in 1932, and at the same time do not fit into the later theory of the authoritarian character (1936). The second version of the authoritarian character studies (1950) gained the status of a social psychological paradigm, but soon turned into a declining research program, which came to a complete stop around 1968 as far as the Institute of Social Research was concerned. Internal and external factors combined to bring about the sudden end of the authoritarian character studies.

The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals.

A structured questionnaire containing four vignettes of ethical dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using Pearson correlation matrix, independent sample t-test, one-way analyses of variance and multiple regression estimation techniques.

The findings of the paper suggest that age, economic status, upbringing, moral idealism and relativism, magnitude of consequence and social consensus are significant determinants of the EDM process of accounting professionals.

The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria.

The paper provides support for Kohlberg’s cognitive reasoning and moral development theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics course in the undergraduate accounting programs in Nigeria.

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques.

The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria.

The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants.

The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.