What does value orientation to an academic discipline mean? Let me explain through two illustrations, one that may be considered to be in the realm of theory, and a more complex one all of us could run into in our professional lives. Suppose you are given a problem in a test, say an accounting examination.
You are asked not only to solve the problem, but also to comment on questions such as, “was that way of accounting legal?”, “was it ethical?”, “was it chosen because it was convenient for the firm?”. What will your take away be from such an exam? Not just the technique of accounting, but the values that must underline accounting.