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Lwwman Stufiies T- Rlji T\ F- a Wordfrom the Editors F- N J t] Corson- f-. I lWwman Stufiies t- rlji t\ f- A Wordfrom the Editors....... Oh, MyPod! The Unbearable Lightness f- *Generation I of Being Choice" Standard Setting and Ethics in the David L. McNeely.......................... 75 € Ac€ounting Profession [2006 Distinguished Faculty Award Address] Thc Bride Fl PhyllisDriver HankT Niceley.. FromTechno z Sawy to InformationLiterate: Hegemonyor Dissent:Baptist ldentity a Whatlhe Millennia.lStudents Needto andHigher Education in the Twenty-first o Know in the InformationAge - Century Carlyle Mamey kcture] Ema.lyC. Coner|y.............,..............-.-.... 9 [2006 BillJ. t eonard.. ..........9l Genealogies:Footprints of Cod'sGrace, Judgrnent,and Faithfulness in the Thc KingdomofGod ls at Hand MattheanSoil [2006T. B. Mastonlecture] DavidE. Crutchley .............................. l7 Anthony(Tony) Campolo .. ... .......109 Censonhip and thc Christian Liberal Twilight at Monticello[An Exceptfiom Arts College An Eveningwith ThomasJefersonl EmestD. L,ee,Jr .............. ....3 I J-D. Sutton ......... 123 The Autism "Epidemic" Alumni Reflections Sandralnng ....39 CynthiaF. Adcock('83) 2006-2007 DistinguishedAlumnus Response: Augustine and the togic of Violence WhyI Am Thanktul........................... t42 and Faith C. S. MathewsC93l20M-2007 N Don H. Olive.Sr................ ...46 OutstandingYoung Alumnus Response ..................145 Gendcr Differenc.esin Sexual Harassment DonaldW Gamer,Professor z Prevention Training lnterests of Religion 2006:2007 - Heathcr M. Whaley and R. R. Tumer Spirit of the Michael Lane Morris...... .......56 Coffege Award Recipient ................... | 47 X CalvinS. Metcalf('56) Founder'sDay 't Liberd Ans ls Not Dino Address(October 2006) ........ ....... .... 150 -l A Carolyn DeArmond Blevins .......,........66 v Contributors .................155 The Priesthood of the Will of God Earl R. Martin .......72 Corson- ffiwman Stuf,ies '/o[ XI, No. 2 Fa[f 2007 ISSN 1081- 7727 Don H. Olive, Sr. Professorof Philosophy Editor Michael E. Arrington Provost and Vice President for Academic Affairs Managing Editor Carson-Nettnsn.9rrdies is published annually by the office of the Vice Presidcnt for Academic Affairs at Carson-Newman College, JeffersonCity, Tennessee. Correspondence should be addressedto the Editor, PO. Box 71938, Carson-Newman College, JeffersonCity, TN 37760. Opinions expressedin the articles arc those ofthe authors and not necessarilythose ofthe editors or of Carson-Newman College. Statementsof fact are the responsibility of the individual contributors. Contents A Word from the Editors. iii Standard Setting and Ethics in the Accounting Profession [2006 Distinguished Faculty Award Address] Phyllis N. Driver . 1 From Techno Savvy to Information Literate: What the Millennial Students Need To Know in the Information Age Emaly C. Conerly . 9 Genealogies: Footprints of God’s Grace, Judgment, and Faithfulness in the Matthean Soil David E. Crutchley . 17 Censorship and the Christian Liberal Arts College Ernest D. Lee, Jr. 31 The Autism “Epidemic” Sandra Long . 39 Augustine and the Logic of Violence and Faith Don H. Olive, Sr. 46 Gender Differences in Sexual Harassment Prevention Training Interests Heather M. Whaley and Michael Lane Morris . 56 Liberal Arts Is Not Ditto Carolyn DeArmond Blevins. 66 The Priesthood of the Will of God Earl R. Martin . 72 i Oh, MyPod! The Unbearable Lightness of Being “Generation Choice” David L. McNeely . 75 The Bride Hank T. Niceley . 88 Hegemony or Dissent: Baptist Identity and Higher Education in the Twenty-first Century [2006 Carlyle Marney Lecture] Bill J. Leonard . 91 The Kingdom of God Is at Hand [2006 T. B. Maston Lecture] Anthony (Tony) Campolo . 109 Twilight at Monticello [An Except from An Evening with Thomas Jefferson] J. D. Sutton . 123 Alumni Reflections . 142 2006-07 Distinguished Alumnae Response: Why I Am Thankful Cynthia F. Adcock (’83) . 142 2006-07 Outstanding Young Alumnus Response C. S. Mathews (’93). .145 2006-2007 R. R. Turner Spirit of the College Award Recipient Donald W. Garner, Professor of Religion . 147 Founder’s Day Address (October 2006) Calvin S. Metcalf (’56) . 150 Contributors . .155 ii A Word from the Editors This forty-sixth issue of Carson-Newman Studies (Faculty Studies, through 1993) follows the familiar format of beginning with the past year’s address of the Distinguished Faculty Award recipient to the fa- culty and staff. This lead has been the custom since the initial issue of the publication. Following, is a series of articles by active teaching fa- culty. The next series consists of articles submitted by retired faculty and staff, adjunct faculty, staff members, and occasionally a student. Each year important lectures delivered to the campus by invited guests are included. Featured are the Carlyle Marney and the T. B. Maston Lectures. Both lectureships are sponsored by the Center for Baptist Studies to celebrate the contributions of the two named gra- duates of Carson-Newman College who, each in his own way, made lasting contributions to Baptist life. The last section consists of the re- marks and remembrances of distinguished alumni, a faculty member honored by the Alumni Association, and the Founder’s Day chapel speaker. This format has served Carson-Newman Studies well. It has set be- fore readers the vitality and diversity of the intellectual life of the cam- pus. The research and writing of the faculty, staff, and others has usual- ly been of the first rank. Colleagues on campus have used this publica- tion as a means of demonstrating the quality of their work, the extent of their research, and the incisiveness of their thinking. An article by a colleague that has been digested has often served as a springboard for discussion (sometimes heated!) and further work in one’s own discip- line. The editors would like to propose that, without losing many of the benefits of the past format with its sense of diversity within a broad community of learners, Carson-Newman Studies include treatments of some academic topic to which the academic community may profitably speak. One rationale for doing this is to assist the campus and its con- stituencies to provide an academic identity for Carson-Newman Col- lege. The changes in leadership already in place and upcoming makes this an opportune time for marking out our identity as a Baptist com- munity of faith and learning. iii We believe that this can be accomplished by directing the faculty and staff articles to a stated issue that will vary from year to year. The edi- tors and campus leaders can maintain a short list of upcoming topics for future issues of Carson-Newman Studies. The topic of each year’s pub- lication can be modified for cause and even abandoned, if required by events. The fact of a direction, however, will utilize the intellectual activities of academically gifted people in a way that the submission of random articles no matter how worthy is not presently doing. The editors call the intellectual community to begin now— thinking, researching, exploring, and producing. Your work will be welcomed with a great deal of anticipation, as we together define who we are academically as a liberal arts college of excellence within the Baptist tradition. The editors thank all the contributors to the present issue. These contributors and other faculty, staff, and alumni are invited to offer their intellectual efforts in future issues of Carson-Newman Studies. Don H. Olive, Editor Michael Arrington, Managing Editor iv Standard Setting and Ethics in the Accounting Profession [2006 Distinguished Faculty Award Address] Phyllis N. Driver When I first joined the ranks of CPAs, the profession was highly esteemed: accounting, ministry, and medicine were three professions considered to be highly ethical. At that time, accountants had three roles. They kept the financial records of companies, prepared tax re- turns, and if they worked for a public accounting firm, did audits on which they provided an opinion as to the fairness of financial state- ments and whether or not the statements were prepared using generally accepted accounting standards. These statements were used not only by management but also by banks in assessing creditworthiness, by stock- holders and potential stockholders, and by governmental agencies such as the Internal Revenue Service (IRS). Accountants today are much more involved in management and help make decisions within organi- zations. Increasingly, they are also expected to search for fraud or un- ethical practices when doing an audit. Courts have held them liable and they have been forced to pay out millions in lawsuits. So, whether they wanted the role or not, they became their brothers‘ keepers. How do we determine that companies have complied with general- ly accepted accounting principles and how do we search for fraud, es- pecially when top management is involved. One way is by establishing more and more rules and regulations. There are now almost 200 state- ments of accounting standards that must be followed by companies. Many of these standards have been written after abusive practices caused society to demand more and some examples of these will be given later. The standard setting process begins with a study and is fol- lowed by a series of public hearings before the standard is adopted. Although the Financial Accounting Standards Board (FASB), the standard setting body of the accounting profession, attempts to estab- lish what we might call fair standards, other pressures sometimes thwart it. First, there
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