This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...) Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented. (shrink)

This paper discusses the Einstein-Podolsky-Rosen paradox from a new point of view. In section II, the arguments by which Einstein, Podolsky and Rosen reach their paradoxical conclusions are presented. They are found to rest on two critical assumptions: (a) that before a measurement is made on a system consisting of two non-interacting but correlated sub-systems, the state of the entire system is exactly represented by: ψ a (r̄ 1 ,r̄ 2 )=∑ η a η τ η (r̄ 1 ,r̄ 2 (...) )=∑ i,k α ik ψ i (r̄ 1 )σ k (r̄ 2 ) (b) that the exact measurement of an observable A in one of the sub-systems is possible. In section III it is shown that assumption (b) is incorrect. Thus we conclude, as did Bohr, that the results of Einstein, Podolsky and Rosen are not valid. The arguments of section III are quite distinct from Bohr's, and therefore in Section IV this work is related to that of Bohr. (shrink)

A plurality of axiomatic systems can be interpreted as referring to one and the same mathematical object. In this paper we examine the relationship between axiomatic systems and their models, the relationships among the various axiomatic systems that refer to the same model, and the role of an intelligent user of an axiomatic system. We ask whether these relationships and this role can themselves be formalized.

In lieu of an abstract, here is a brief excerpt of the content:Reflections on DuchampBergson ReadymadeFederico Luisetti (bio)Translated by David Sharp[I]nside the person we must distinctly perceive, as through a glass, a set-up mechanism.—Henri Bergson, Laughter: An Essay on the Meaning of the Comic (1901)In spite of the enormous critical attention paid to Marcel Duchamp’s art and theoretical background, the dialogue with Bergsonism is mostly confined to scattered references and erudite observations.1 Paradoxically, the major obstacle to this encounter has been (...) the immense popularity of Henri Bergson’s philosophy since the initial decade of the twentieth century. Such success has come with a price, however, for the proliferation of neutralizing schematizations has progressively suffocated the specificity of his thought and subsequently impeded the understanding of his epistemological radicalism, so cherished by Duchamp and the historical avant-garde.2Consider, for example, how the specter of Bergson constantly hovers over Linda Dalrymple Henderson’s authoritative discussion of Duchamp’s scientific sources. Although Henderson recognizes the diffuse presence in Duchamp of various Bergsonian motives, because she regards Bergson as the antiscientific philosopher of the “inner self” and of “profound self-expression,”3 Bergsonian notions seem to her incompatible with the artistic revolution prompted by Duchamp. A historiographical exorcism is therefore needed in order to heal the consequences of the traumatic Bergson-Duchamp incest. Herein lies Henderson’s solution: since Duchamp rejects the aesthetic principles of the Puteaux Cubists, he also abandons Bergsonism, which represents their philosophical matrix. Thus, the Bergsonian ideas “undoubtedly” present in Duchamp’s artistic lexicon are nothing but debris accumulated in the course of his battle with the Cubist disciples of Bergson.4To counter these approaches, in the following pages I will map Duchamp’s absorption and creative distortion of Bergsonism,5 concentrating on key terms of both Bergson’s philosophy and Duchamp’s speculations on art: space, “readymade,” delay, body, virtual, circuit, machine.6 I will then discuss the theoretical implications of Duchamp’s Bergsonism and place the readymade7 within its proper context: the deconstruction of the Western metaphysics of reflection. [End Page 77]SpaceBeginning with Time and Free Will (1889), Bergson distinguishes between two types of multiplicities: on the one hand, “duration” (durée), “an internal multiplicity of succession, of fusion, of organization, of heterogeneity, of qualitative discrimination... a virtual and continuous multiplicity that cannot be reduced to numbers,” and on the other, “a multiplicity of exteriority, of simultaneity, of juxtaposition, of order, of quantitative differentiation... a numerical multiplicity, discontinuous and actual.”8 This opposition is generally understood as a clear-cut differentiation between the inner experience of time and the objective consistence of space. In Time and Free Will and Matter and Memory (1896), there are several passages that can be read accordingly, since duration is often described as a continuous, indivisible temporal experience, and space as that which “by definition, is outside us.”9Yet for Bergson space and time are mixed terms, and their internal complexity does not coincide with the semantic distinction between the two multiplicities. Deleuze has clearly formulated the central difficulty that a reductionist theory of space and time would imply, a problem of which Bergson is fully aware. Since the concept of duration has an ontological span, space must find a place within time and vice versa: “If things endure, or if there is duration in things, the question of space will need to be reassessed on new foundations. For space will no longer simply be a form of exteriority.... Space itself will need to be based in things... to have its own ‘purity’” [Deleuze, Bergsonism 49]. Hidden behind the motif of the “spatialization of time,” Bergson has devised a stratified theory of space, whose origins we can trace back to his philosophical apprenticeship [see Heidesick 29–42].Departing from Kant, Bergson introduces a boundary between the “perception of extension” and the “conception of space,” between qualitative space, which he calls “extensity” (étendue), and “abstract,” “homogeneous” space: “We must thus distinguish between the perception of extensity and the conception of space.... [S]pace is not so homogeneous for the animal as for us... determinations of space, or directions, do not assume for it a purely geometrical form” [Bergson, Time... (shrink)

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...) resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (shrink)

Some business schools have integrated business ethics issues into their core functional courses rather than simply offering a separate ethics course. To accommodate such a strategy, functional faculty members usually teach ethical issues, a task for which they are rarely trained. However, learning materials are available: some core course textbooks provide additional coverage of ethics, and case studies (and accompanying teaching notes for instructors) are also available which cover ethical issues.This paper reports on an analysis of these materials. We find (...) that a sample of the leading textbooks provides only very superficial coverage of ethical issues. Cases provide a wide range of issues suitable for class discussion, but their teaching notes in many cases provide little guidance for instructors unfamiliar with teaching ethics. Thus there remains a need for teaching resources for business faculty new to teaching ethics. (shrink)