The field of management has had difficulty embracing the concept of Machiavellianism despite the myriad of studies produced by other fields of social science. It appears that Machiavellianism as a unitary personality construct has limited efficacy in the complex world of organizations. The authors suggest a multidimensional approach to understanding the impact of an individual's threat to organizational functioning. Viewing the construct as discontinuous with two manifestations, predatory and benign, suggestions are made as to the location within organizations where such (...) individuals may be found. A research approach is also suggested. (shrink)

We argue that extreme endurance sport can be valuable for some nonhuman animals. To make the case, we focus specifically on dogsled racing. We argue that, given certain views about the nature of self-affirmation, perceptual agency, and affordances, sled dogs are capable of realizing significant value through extreme endurance running. Because our focus is on the axiological question of the nature of the value of the sport for its participants, we do not claim that extreme dogsledding is ethical; indeed, we (...) acknowledge the morally objectionable aspects of the practice in its current form. Still, we offer our argument as a critical step in providing an adequate moral justification for a reformed model of dogsled racing. If it is permissible, that is likely because it offers some significant benefits to sled dogs. Given some assumptions about sled dogs’ capacity to be guided by both internal and external affordances, those benefits include self-affirmation. (shrink)

Meyers examines the question of personal autonomy. She observes the effects of childrearing practices and sexual biases, and reflects upon the results in women. Annotation copyrighted by Book News, Inc., Portland, OR.

Based on interviews with 40 first-time mothers, the authors develop an argument that supplements the critique of medicalized childbirth by focusing on the social context in which women give birth. Particularly important about that context is women's privatized responsibility for babies' well-being, and a dearth of social supports for mothering, including the sharing of that responsibility by fathers. Contextualizing childbirth in this way makes clearer not only why many women are favorable toward medical intervention but also the decisions women make (...) during hospital births. The women we interviewed displayed widely ranging reactions to giving birth in the hospital. Describing their experiences, these women often emphasized pain and anxiety. Both conditions appear to have been relieved as effectively by social support as by medical assistance. Furthermore, women who had generally supportive partners were less likely to receive medical intervention during the birth and less likely to suffer postpartum depression. (shrink)

Despite advances in palliative care, some patients still suffer significantly at the end of life. Terminal Sedation (TS) refers to the use of sedatives in dying patients until the point of death. The following limits are commonly applied: (1) symptoms should be refractory, (2) sedatives should be administered proportionally to symptoms and (3) the patient should be imminently dying. The term ‘Expanded TS’ (ETS) can be used to describe the use of sedation at the end of life outside one or (...) more of these limits.In this paper, we explore and defend ETS, focusing on jurisdictions where assisted dying is lawful. We argue that ETS is morally permissible: (1) in cases of non-refractory suffering where earlier treatments are likely to fail, (2) where gradual sedation is likely to be ineffective or where unconsciousness is a clinically desirable outcome, (3) where the patient meets all criteria for assisted dying or (4) where the patient has greater than 2 weeks to live, is suffering intolerably, and sedation is considered to be the next best treatment option for their suffering.While remaining two distinct practices, there is scope for some convergence between the criteria for assisted dying and the criteria for ETS. Dying patients who are currently ineligible for TS, or even assisted dying, should not be left to suffer. ETS provides one means to bridge this gap. (shrink)

This paper discusses an analogical argument for the compatibility of the evidential argument from evil and skeptical theism. The argument is based on an alleged parallel between the paradox of the preface and the case of apparently pointless evil. I argue that the analogical argument fails, and that the compatibility claim is undermined by the epistemic possibility of inaccessible reasons for permitting apparently pointless evils. The analogical argument fails, because there are two crucial differences between the case of apparently pointless (...) evil and the case of the preface. First, in the preface case, our non-cumulative evidence supports a claim of error, whereas the analogical argument is based on the idea that our non-cumulative evidence supports the success claim that there’s at least one instance of truly pointless evil. Second, our non-cumulative evidence of error in the case of the preface rests on a track record establishing author fallibility; in the case of apparently pointless evils, there is no relevant track record to support the claim that some apparently pointless evils are truly pointless. These differences, together with certain plausible assumptions about our fallibility and reliability with respect to propositions about evil, also indicate that inaccessible reasons for permitting apparently pointless evil are epistemically possible. Given the epistemic possibility of such reasons, we’re in no position to judge whether such reasons are present in every case no matter how large the set of such evils may be. (shrink)

Military metaphors are pervasive in biomedicine, including HIV research. Rooted in the mind set that regards pathogens as enemies to be defeated, terms such as “shock and kill” have become widely accepted idioms within HIV cure research. Such language and symbolism must be critically examined as they may be especially problematic when used to express scientific ideas within emerging health-related fields. In this article, philosophical analysis and an interdisciplinary literature review utilizing key texts from sociology, anthropology, history, and Chinese and (...) African studies were conducted to investigate the current proliferation of military metaphors. We found the use of these metaphors to be ironic, unfortunate, and unnecessary. To overcome military metaphors we propose to give them less aggressive meanings, and/or replace them with more peaceful metaphors. Building on previous authors' work, we argue for the increased use of “journey” metaphors as meaningful, cross-culturally app... (shrink)

Faced with the absurdity of continued climate inaction, more people are becoming morally outraged about the projections of human suffering and loss due to global warming impacts. This article draws from the work of Albert Camus to examine human responses to absurdity through rebellion and how this can be applied to understand the notion of climate rebellion. Focusing on Camus’ works The Rebel and The Plague, as well as his speech “The Human Crisis”, I examine the conditions of climate injustice (...) that present the grounds for climate rebellion, what becoming a climate rebel might mean, the importance of solidarity in climate rebellion, and lastly how Camus’ value of limitation might inform ethical responses to minimize climate-related harm. (shrink)

In this brief and powerful book, Diana Fuss takes on the debate of pure essence versus social construct, engaging with the work of Luce Irigaray and Monique ...

This paper examines the difficulties of dealing with child labour in the supply chain. It begins by identifying a number of the factors which make global supply chains so difficult to manage. It goes on to outline a framework of different approaches that can be taken to managing the supply chain with relation to child labour, moving from national and international regulation, through to the role of NGOs and the companies themselves. Focusing on an ‘engagement’ strategy for dealing with child (...) labour, the paper traces a case study of Adidas‐Salomon and its attempts to implement their ‘standards of engagement’ in this area with relation to one of their supplier factories in Vietnam. The research draws on the direct involvement of one of the authors who visited the site and was able to interview staff and observe the operation in practice. Her findings are supported by wider work on the implementation of corporate approaches to human rights at a range of companies interviewed by another of the authors. The paper aims to highlight the issues needing to be addressed for companies considering the ‘involvement’ approach to child labour. It also aims to develop theory on our understanding of different approaches to corporate rights. (shrink)

The intensification of cross-sector collaboration phenomena has occurred in multiple fields of action. Organizations in the private, public, and social sectors are working together to tackle society’s most wicked problems. Some success has resulted in a generalized belief that cross-sector collaborations represent the new paradigm to manage complex problems. Yet, important knowledge gaps remain about how cross-sector alliances generate value for society, particularly to its beneficiaries. This paper answers the question: How cross-sector collaborations lead to systemic change? It uses a (...) qualitative embedded case study design. I use two general cases of alliance-based interventions in the developing country Colombia. Embedded cases within each general case identify evidence of collective action capacity of the beneficiaries. Findings identify and explain alliances’ contributions to beneficiaries’ capacity building: brokering trust and creating spaces where beneficiaries develop an emergent collective action capacity. Alliances also enable beneficiaries to enact that capacity by building bridges, circulating capitals, and buffering relationships to protect people’s initiatives. Alliances and empowered collectives of beneficiaries produce systemic change using five mechanisms: brokering trust, creating spaces, building bridges, circulating capitals, and buffering relationships. Beneficiaries increased capacity for collective action is an outcome that becomes an alliance input, leading overtime to further benefits involving systemic change. (shrink)

New Materialisms brings into focus and explains the significance of the innovative materialist critiques that are emerging across the social sciences and humanities. By gathering essays that exemplify the new thinking about matter and processes of materialization, this important collection shows how scholars are reworking older materialist traditions, contemporary theoretical debates, and advances in scientific knowledge to address pressing ethical and political challenges. In the introduction, Diana Coole and Samantha Frost highlight common themes among the distinctive critical projects that (...) comprise the new materialisms. The continuities they discern include a posthumanist conception of matter as lively or exhibiting agency, and a reengagement with both the material realities of everyday life and broader geopolitical and socioeconomic structures. Coole and Frost argue that contemporary economic, environmental, geopolitical, and technological developments demand new accounts of nature, agency, and social and political relationships; modes of inquiry that privilege consciousness and subjectivity are not adequate to the task. New materialist philosophies are needed to do justice to the complexities of twenty-first-century biopolitics and political economy, because they raise fundamental questions about the place of embodied humans in a material world and the ways that we produce, reproduce, and consume our material environment. Contributors Sara Ahmed Jane Bennett Rosi Braidotti Pheng Cheah Rey Chow William E. Connolly Diana Coole Jason Edwards Samantha Frost Elizabeth Grosz Sonia Kruks Melissa A. Orlie. (shrink)

This paper examines the difficulties of dealing with child labour in the supply chain. It begins by identifying a number of the factors which make global supply chains so difficult to manage. It goes on to outline a framework of different approaches that can be taken to managing the supply chain with relation to child labour, moving from national and international regulation, through to the role of NGOs and the companies themselves. Focusing on an ‘engagement’ strategy for dealing with child (...) labour, the paper traces a case study of Adidas‐Salomon and its attempts to implement their ‘standards of engagement’ in this area with relation to one of their supplier factories in Vietnam. The research draws on the direct involvement of one of the authors who visited the site and was able to interview staff and observe the operation in practice. Her findings are supported by wider work on the implementation of corporate approaches to human rights at a range of companies interviewed by another of the authors. The paper aims to highlight the issues needing to be addressed for companies considering the ‘involvement’ approach to child labour. It also aims to develop theory on our understanding of different approaches to corporate rights. (shrink)

This paper discusses the nature of competitiveness and argues that being competitive does not essentially involve a strong desire to win or to outperform others. The appeal of the ‘desire-to-win’ analysis of competitiveness can be explained away provided we distinguish between virtuous and vicious competitiveness. It is conceivable that a virtuously competitive athlete lack a strong desire to win or to outperform others. Moreover, there is empirical evidence that virtuous competitiveness and vicious competitiveness are distinct character traits. If being virtuously (...) competitive does not require a strong desire to win, then being competitive simpliciter does not require this. Other recent accounts, e.g. Kretchmar 2012 and Russell 2014, may appear to support the desire-to-win analysis, but careful reflection reveals that this is not the case. (shrink)

Admiration is thought to have essential functions for social interaction: it inspires us to learn from excellent models, to become better people, and to praise others and create social bonds. In intergroup relations, admiration for other groups leads to greater intergroup contact, cooperation, and help. Given these implications, it is surprising that admiration has only been researched by a handful of authors. In this article we review the literature, focusing on the definition of admiration, links to related emotions, measurement, antecedents, (...) and associated behaviors. We propose a conceptual model of admiration that highlights admiration’s function for approaching and emulating successful models, thus contributing to social learning at the interpersonal level and to cultural transmission at the group and societal level. (shrink)

Explainable artificial intelligence (XAI) is an emerging, multidisciplinary field of research that seeks to develop methods and tools for making AI systems more explainable or interpretable. XAI researchers increasingly recognise explainability as a context-, audience- and purpose-sensitive phenomenon, rather than a single well-defined property that can be directly measured and optimised. However, since there is currently no overarching definition of explainability, this poses a risk of miscommunication between the many different researchers within this multidisciplinary space. This is the problem we (...) seek to address in this paper. We outline a framework, called Explanatory Pragmatism, which we argue has two attractive features. First, it allows us to conceptualise explainability in explicitly context-, audience- and purpose-relative terms, while retaining a unified underlying definition of explainability. Second, it makes visible any normative disagreements that may underpin conflicting claims about explainability regarding the purposes for which explanations are sought. Third, it allows us to distinguish several dimensions of AI explainability. We illustrate this framework by applying it to a case study involving a machine learning model for predicting whether patients suffering disorders of consciousness were likely to recover consciousness. (shrink)

For more than a decade, the United States has been fighting wars so far from the public eye as to risk being forgotten, the struggles and sacrifices of its volunteer soldiers almost ignored. Photographer and writer Ashley Gilbertson has been working to prevent that. His dramatic photographs of the Iraq war for the New York Times and his book Whiskey Tango Foxtrot took readers into the mayhem of Baghdad, Ramadi, Samarra, and Fallujah. But with Bedrooms of the Fallen, (...) class='Hi'>Gilbertson reminds us that the wars in Afghanistan and Iraq have also reached deep into homes far from the noise of battle, down quiet streets and country roads—the homes of family and friends who bear their grief out of view. The book’s wide-format black-and-white images depict the bedrooms of forty fallen soldiers—the equivalent of a single platoon—from the United States, Canada, and several European nations. Left intact by families of the deceased, the bedrooms are a heartbreaking reminder of lives cut short: we see high school diplomas and pictures from prom, sports medals and souvenirs, and markers of the idealism that carried them to war, like images of the Twin Towers and Osama Bin Laden. A moving essay by Gilbertson describes his encounters with the families who preserve these private memorials to their loved ones, and shares what he has learned from them about war and loss. Bedrooms of the Fallen is a masterpiece of documentary photography, and an unforgettable reckoning with the human cost of war. (shrink)

In this paper, I argue that Huw Price’s widely read “Truth as Convenient Friction” overstates the onerousness, and underrates the utility, of the ontological commitments involved in Charles S. Peirce’s version of the pragmatist account of truth. This argument comes in three parts. First, I briefly explain Peirce’s view of truth, and relate it to his account of assertion. Next, I articulate what I take Price’s grievance against Peirce’s view to be, and suggest that this criticism misses the target. Finally, (...) I argue that Peirce’s version of the pragmatist account of truth has greater explanatory power than the narrowly linguistic version put forward by Price, such that even the ontology-averse should accept it. (shrink)

El presente trabajo estudió la relación entre el derecho a la identidad en toda su esfera y la prohibición del anonimato de donantes de gametos en la aplicación de técnicas de reproducción humana asistida. La metodología se desarrolló desde un enfoque cualitativo, se utilizaron los métodos inductivo-deductivo, dogmático, histórico-lógico, comparativo y analítico-sintético, la técnica aplicada fue la revisión bibliográfica de ley, doctrina y jurisprudencia. Como conclusión se estableció la vulneración de derechos al inexistir una ley que regule el anonimato de (...) donantes. Adicionalmente se sugiere que, el Estado ecuatoriano cuente con una normativa completa, rígida y sobre todo garantista de los derechos de los intervinientes en las técnicas de reproducción humana asistida, de manera especial a las personas nacidas a través de gametos donados. (shrink)

Verbal communication leaves room for interpretative disputes. Speakers can argue about what they mean by their words and negotiate their commitments in conversation. This article examines the deniability of implicitly communicated contents and addresses the question of what makes an act of denial seem more or less plausible to the addressee. I argue that denials bring about a process of reconstruction of the context of interpretation of the speaker's utterance and I illustrate how considerations of cognitive utility are the key (...) determinant for distinguishing plausible from merely possible deniability. (shrink)

In April this year a Conference on Ethical Issues in Contemporary Human Resource Management was held at the Management School, Imperial College, London, and jointly sponsored by the British Universities Industrial Relations Association (BUIRA) and the UK Chapter of the European Business Ethics Network (EBEN‐UK). We are indebted to the organisers of the Conference, Dr Diana Winstanley, Lecturer in Human Resource Management at Imperial College Management School, Dr Jean Woodall, Reader in Human Resource Management at Kingston Business School, and (...) Professor Edmund Heery, Professor of Human Resource Management at Cardiff Business School, for the following overview of the ethics agenda emerging for modern HRM as this figured in contributions to the Imperial College Conference. All the papers delivered at the Conference are obtainable from Dr Diana Winstanley, Imperial College Management School, 53 Prince's Gate, Exhibition Road, London SW7 2PG, tel: (44)(0) 171‐594‐9114. (shrink)

This study utilized a multiple baseline design across two study skills to examine the impact of a self-monitoring checklist and follow-up performance feedback on the generalization of study skills for seven college students with disabilities. All training and follow-up support took place in a remedial college course. The accuracy of study skill use was analyzed to evaluate whether training gains occurred in a college level subject area different than the course in which the skills were taught in the absence of (...) teacher-guided stimuli and verbal prompts. Results provide evidence that relatively simple, classroom-based training and follow-up support markedly increased the accurate use of the notetaking and study guide skills immediately for three of the seven students. However, following a booster session, all but one student’s performance increased following intervention. Results were socially validated by students who indicated they were generally satisfied with the intervention and found it to be useful when studying for the college class. This type of training is critical because low retention rates in college programs are a likely outcome for students with disabilities when study skills are not used. (shrink)

An account of the author's experience in Iraq, presents photographs and commentary that convey the terror and exhilaration of photojournalism in an age of embedded reporting.

The “film as philosophy” (FAP) hypothesis turned into a field if its own right during the 2000s, after S. Mulhall’s On Film (2001). In this work, Mulhall defended that some films philosophize for themselves. This caused controversy. Around the same time of On Film’s release, B. Russell published the article “The philosophical limits of film” (2000). This article had one of the first attacks against FAP, posing some main objections based on metaphilosophical grounds, which were called the “generality” and the (...) “explicitness” objections. These objections made by Russell and by M. Smith are based on the idea that film and philosophy are too different in their purposes or ways of presentation, ideas that are grounded in implicit or explicit conceptions of philosophy. In this chapter, these will be analyzed, as well as some other metaphilosophically grounded objections, as a line of reasoning connecting to attempts of responding to them will be drawn. After doing so, it will be concluded that their metaphilosophical grounds are implausible, and, thus, they are not definite objections against FAP. (shrink)

A critical analysis of Diana Fuss's Essentially Speaking: Feminism, Nature, and Difference and Elizabeth Grosz's Sexual Subversions: Three French Feminists.

Diana Tietjens Meyers examines the political underpinnings of psychoanalytic feminism, analyzing the relation between the nature of the self and the structure of good societies. She argues that impartial reason--the approach to moral reflection which has dominated 20th-century Anglo-American philosophy--is inadequate for addressing real world injustices. ____Subjection and Subjectivity__ is central to feminist thought across a wide range of disciplines.

It appears that there is an inconsistency in combining epistemic contextualism with a plausible closure principle for knowledge and the view that knowledge is factive. I discuss the proposal that in order to avoid inconsistency the contextualist should reject closure and retain factivity. The proposal offers an alternative to closure and an argument that warrant fails to transmit through inference in the relevant cases. I criticize both accounts. The proposed alternative to closure is not well motivated and leaves unresolved the (...) question of why standard closure should not hold. The argument that warrant does not transmit is based on an inaccurate model of warrant transmission. An important lesson that emerges is that known propositions themselves can serve as warrant for further propositions, which may be known provided they are competently deduced from the former. Indeed it is arguably the factivity of knowledge that accounts for the fact that known propositions themselves serve as warrant. Thus, the strategy of rejecting closure while retaining factivity is a bad one not merely because the proposed alternatives to standard closure are inadequate and transmission failure in relevant cases would not imply closure failure, but because factivity ensures that warrant transmission worries in the relevant cases are unfounded. (shrink)

In our current social landscape, moral questions—about economic disparity, disadvantaging biases, and scarcity—are rightly receiving attention with a sense of urgency. This book argues that classical pragmatism offers a compelling and useful account of our engagement with moral life. The key arguments are first, that a broader reading of the pragmatist tradition than is usually attempted within the context of ethical theory is necessary; and second, that this broad reading offers resources that enable us to move forward in contemporary debates (...) about truth and principles in moral life. The first argument is made by demonstrating that there is an arc of theoretical unity that stretches from two key founders of pragmatism—Charles Sanders Peirce and William James—through the work of John Dewey and Clarence Irving Lewis. The second argument is made by engaging with contemporary debates concerning the truth-status of the judgments and assertions made in ordinary moral discourse, as well as the role and nature of moral principles. _Toward a Pragmatist Metaethics_ will be of interest to scholars of American philosophy, American intellectual history, and moral and political theorists, as well as anyone interested in the contours and demands of shared moral discourse. (shrink)

We are currently seeing a revival of interest in Aquinas's moral thought among Christian ethicists, both Protestant and Catholic. Although recent studies of his moral thought have touched on a number of topics, the majority of these have focused on his account of the virtues and their place in the Christian life. Probing the questions of the relation of virtue and law, the role of reason and will, and the place of the passions in Aquinas's moral theology, I will examine (...) recent studies by Diana Cates, Pamela Hall, Simon Harak, James Keenan, Daniel Nelson, Daniel Westberg, and Paul Waddell. In different ways these studies return us repeatedly to the vexed and unresolved question of the scope of human freedom. (shrink)

In this article we compare the experiences of women members of the board of directors of U.S. and Norwegian corporations. Based on the personal stories of two women directors from each country, we discuss similarities and differences in the role and characteristics of women corporate directors and the processes and behaviours they are involved in as directors within and outside the boardroom. We also investigate the role of gender-related dynamics in these two countries, focusing on board roles and processes, and (...) the visible and invisible board structures with which women corporate directors contend. (shrink)

Music-based interventions (MBI) have become increasingly widely adopted for dementia and related disorders. Previous research shows that music engages reward-related regions through functional connectivity with the auditory system, but evidence for the effectiveness of MBI is mixed in older adults with mild cognitive impairment (MCI) and Alzheimer’s disease (AD). This underscores the need for a unified mechanistic understanding to motivate MBIs. The main objective of the present study is to characterize the intrinsic connectivity of the auditory and reward systems in (...) healthy aging individuals with MCI, and those with AD. Using resting-state fMRI data from the Alzheimer’s Database Neuroimaging Initiative, we tested resting-state functional connectivity within and between auditory and reward systems in older adults with MCI, AD, and age-matched healthy controls (N = 105). Seed-based correlations were assessed from regions of interest (ROIs) in the auditory network (i.e., anterior superior temporal gyrus, posterior superior temporal gyrus, Heschl’s Gyrus), and the reward network (i.e., nucleus accumbens, caudate, putamen, and orbitofrontal cortex). AD individuals were lower in both within-network and between-network functional connectivity in the auditory network and reward networks compared to MCI and controls. Furthermore, graph theory analyses showed that the MCI group had higher clustering and local efficiency than both AD and control groups, whereas AD individuals had lo... (shrink)

In some cases where we are faced with a decision of whether to prioritize identified lives over statistical lives, we have no basis for assigning specific probabilities to possible outcomes. Is there any reason to prioritize either statistical or identified lives in such cases? The ‘uncertainty argument’ purports to show that, provided we embrace ex ante contractualism, we should prioritize saving identified lives in such cases. The argument faces two serious problems. First, it relies on the principle of indifference, and (...) as such it leads to inconsistent assignments of epistemic probability to possible outcomes. Moreover, even if the uncertainty argument can be reformulated in order to avoid reliance on the principle of indifference, the uncertainty in such cases still undermines any judgment of which course of action – saving a statistical, or rather an identified life – involves the greater burden. The indeterminacy involved in the statistical group might be thought to undermine the argument that application of the principle of indifference leads to inconsistency in this case, but the thought that it does rests on a misunderstanding of the relationship between indeterminacy and reference. (shrink)

What is sportsmanship? Following Keating, we may say that sportsmanship is conduct befitting a person involved in sports. This raises the question of what kind of activity exactly sport is. This is notoriously difficult to answer, but roughly speaking, sport is a rule-governed activity that is about excellence, an understanding of how to play the game, and, in competitive sports, winning. Accordingly, there are four elements of sportsmanship: fairness, equity, good form and the will to win. These four elements are (...) equally important and not reducible to one another. Yet, the will to win is in systematic conflict with the other three elements. Hence, sportsmanship is not only compromised of these four elements, but also requires that a balance be held between them. (shrink)

In Unruly Words, Diana Raffman advances a new theory of vagueness which, unlike previous accounts, is genuinely semantic while preserving bivalence. According to this new approach, called the multiple range theory, vagueness consists essentially in a term's being applicable in multiple arbitrarily different, but equally competent, ways, even when contextual factors are fixed.

Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also (...) examine the potential for levels of moral development to influence the effectiveness of the Code.We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed. (shrink)

Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also (...) examine the potential for levels of moral development to influence the effectiveness of the Code.We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed. (shrink)