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The purpose of this paper is to articulate the conceptual foundations of the role of internal auditing in corporate governance by drawing on Michel Foucault’s concept of governmentality.

The paper is a literature-based analysis of the role of internal auditing from a Foucauldian perspective.

It is argued that Foucault’s notion of governmentality provides conceptual tools for researching internal auditing as a disciplinary mechanism in the corporate governance setting of contemporary organizations. The paper develops an initial conceptual formulation of internal auditing as: ex post assurance about the execution of economic activities within management’s preconceived frameworks and ex ante advisory services to enhance the rationality of economic activities and accompanying controls.

The paper is expected to initiate debate on the choice of theory and method in internal auditing research. The propositions and research agenda discussed can be used to address research questions of an interpretive nature that could enrich the current understanding of internal auditing.

This paper extends the Foucauldian analysis of accounting to incorporate internal auditing. It offers original propositions as a research agenda and discusses ontological and epistemic considerations associated with adopting the Foucauldian framework for internal auditing research.

Natural Law philosophy asserts that there are universally binding and universally evident principles that can be determined to guide the actions of persons. Moreover, many of these principles have been enshrined in both statute and common law, thus ensuring their saliency for staff and institutions charged with palliative care. The authors examine the often emotive and politicized matter of (non-voluntary) euthanasia – acts or omissions made with the intent of causing or hastening death – with reference to Natural Law philosophy. This leads us to propose a number of important public policy remedies to ensure dignity in dying for the patient, and their associates.

Approximately a decade ago, at the commencement to what has now become my vocation – namely teaching local government managers – a close colleague and myself ‘discovered’ the theory of public value creation that was initially set out by Mark Moore in his 1995 book Creating Public Value: Strategic Management in Government and subsequently published a few articles on it. Reflecting on teaching the theory for the ensuing decade, three consistent themes emerge from my engagement with students. First, the appeal of the theory as we originally encountered it, in both its parabolic form and in its more advanced articulation, as a theory of public management; also, as a theory of the state. Second, students are consistently drawn to the ethical dimension of the theory. Here, the author demonstrates this appeal by way of an example from the work of one of his recent students. Third, the author provides an account of what has emerged as a potential problem – that the theory has an emotivistic appeal. The author argues that this potential problem can be countered by a thorough understanding of the work, and ensuing developments.

An increase in community engagement by governments across Australia’s three-tiered federal polity conforms to international trends. It represents a multidimensional institutionalization of participatory democracy designed to involve the public in decision-making. Increasingly, it is a practice which displays the markers of professionalization, including (self-described) professionals, professional associations and a code of ethics. The individuals who design, communicate, and facilitate community engagement are placed in a unique position, whereas most professions claim to serve both their client or employer and a greater public good, community engagement practitioners play these roles while also claiming to serve as “guardians” of democratic processes. Yet the claimed professionalization of community engagement is raising some questions: Is community engagement really a profession – and by what criteria ought this be assessed? What tensions do community engagement practitioners face by “serving multiple masters,” and how do they manage these? More pointedly, how can ethics inform our understanding of community engagement and its professionalization? This chapter examines the case for the practice of community engagement as a profession using Noordegraaf’s (2007) pillars of pure professionalism as a guide. It then explores some practical examples of the tensions practitioners may experience. The chapter concludes by reflecting on the future direction of community engagement given its positioning.

The reasons for teaching an explicit ethical component in business courses are reinforced in contemporary contexts where governments have ceded roles to private organisations. However, new approaches to business ethics teaching are needed that take into account this changed environment. This chapter argues that the recent controversy surrounding Mark Moore's theory of public value (1995) invites an investigation into the use of his theory in courses spanning business management and public sector management. Further, we argue that public value incorporates several approaches to corporate social responsibility, as well as providing a theory of liberal government and an account of virtue ethics which are strong teaching tools.

Much ink has been spilled in recent years over the controversial topic of conscientious objection in health care. In particular, commentators have proposed various ways with which we might distinguish legitimate conscience claims from those that are poorly reasoned or based on prejudice. The aim of this chapter is to argue in favor of the “reasonableness” approach to conscientious objection, viz., the view that we should develop an account of “reasonableness” and “reasonable disagreement” and use this as a way of distinguishing licit and illicit conscience claims. The author discusses Rawls’ account of “reasonableness” and “reasonable disagreement,” and consider how this might guide us in regulating conscientious objection in health care. The author analyzes the “public reason” account offered in Card (2007, 2014), and argue that we should modify Card’s account to include a consensus among regulators about what counts as “basic medical care.” The author suggests that Medical Conscientious Objection Review boards should consider whether conscience-based refusals are based on defensible ethical foundations.

We utilise the problem of dirty hands to consider the ethical dimensions of commissions of inquiry, particularly commissions of inquiry conducted for the purposes of public policy. The Independent Local Government Review Panel (ILGRP) in NSW is used as an example for the purposes of discussion. Four questions endemic to considerations of dirty hands are derived from Coady (2014). The framework affords various insights into the ethical terrain of this particular inquiry and those undertaken for the purposes of public policy more generally. We argue that commissions of this type and the ILGRP in particular cannot be labelled examples of dirty hands and that the concept of determinatio from the work of St Thomas Aquinas sheds light as to the nature of moral claims around commissions. We also argue that a fruitful analysis is afforded by Wallis’ (2013) analytic framework of the ‘logic of fateful choices faced by the leaders of commissions of inquiry’. Nevertheless, confusion surrounding the nature and types of inquiries is partially responsible for accusations of their ethical incoherence.