Publicly available information indicates that the collapse of the high-profile corporations during the recent past were due to the unethical actions of a number of major players, including high level managers in those corporations. These examples of the ethical misdeeds of corporate actors have influenced accounting professional bodies and academic institutions around the globe to revisit the issue of ethical training of business and accounting students—the corporate managers of tomorrow. However, little is known about the ethical perceptions of business and (...) accounting students, and business academics are finding it challenging to develop and promote ethics-based accounting and business curricula. This study addresses the research gap. It explores the ethical perceptions of accounting and business students in two Australian universities using three paradigms, that is, whether there are differences between regional and metropolitan, male and female, older and younger accounting students with respect to their ethical perceptions. Empirical evidence provided in this study suggests that while there are no differences in ethical perceptions of the regional and metropolitan accounting and business students, female and older students are found to be more ethical compared to male and younger students. (shrink)

Background: Conscience is an important concept in ethics, having various meanings in different cultures. Because a growing number of healthcare professionals are of immigrant background, particularly within the care of older people, demanding multiple ethical positions, it is important to explore the meaning of conscience among care providers within different cultural contexts. Research objective: The study aimed to illuminate the meaning of conscience by enrolled nurses with an Iranian background working in residential care for Persian-speaking people with dementia. Research design: (...) A phenomenological hermeneutical method guided the study. Participants and research context: A total of 10 enrolled nurses with Iranian background, aged 33–46 years, participated in the study. All worked full time in residential care settings for Persian-speaking people with dementia in a large city, in Sweden. Ethical considerations: The study was approved by the Regional Ethical Review Board for ethical vetting of research involving humans. Participants were given verbal and written study information and assured that their participation was voluntary and confidential. Findings: Three themes were constructed including perception of conscience, clear conscience grounded in relations and striving to keep a clear conscience. The conscience was perceived as an inner guide grounded in feelings, which is dynamic and subject to changes throughout life. Having a clear conscience meant being able to form a bond with others, to respect them and to get their confirmation that one does well. To have a clear conscience demanded listening to the voice of the conscience. The enrolled nurses strived to keep their conscience clear by being generous in helping others, accomplishing daily tasks well and behaving nicely in the hope of being treated the same way one day. Conclusion: Cultural frameworks and the context of practice needed to be considered in interpreting the meaning of conscience and clear conscience. (shrink)

Background:Despite the growing importance of spiritual care, the delivery of spiritual care is still an area of disagreement among healthcare providers.Objective:To develop a grounded theory about spiritual care delivery based on Iranian nurses’ perceptions and experiences.A grounded theory approach:A qualitative study using the grounded theory approach.Participants and research context:Data were collected through holding 27 interviews with 25 participants. The study setting was the Imam Khomeini Hospital Complex. Sampling was started purposively and continued theoretically. Data analysis was performed by the method (...) proposed by Strauss and Corbin.Ethical consideration:The study was approved by the Ethics Committee of Tarbiat Modares University and the agreement of the administrators of the study setting was got before starting the study.Results:The core category of the study was “Trust building” which reflected the nature of spiritual care delivery by nurses. Trust building was the result of eight main categories or strategies including creating a positive mentality at hospital admission, understanding patients in care circumstances, having a caring presence, adhering to care ethics, developing meaningful relationships, promoting positive thinking and energy, establishing effective communication with patients, and attempting to create a safe therapeutic environment. Poor interprofessional coordination negatively affected this process while living toward developing greater cognizance of divinity and adhering to the principles of professional ethics facilitated it. The outcome of the process was to gain a sense of partial psychological security.Conclusion:The “Trust building” theory can be used as a guide for describing and expanding nurses’ roles in spiritual care delivery, developing care documentation systems and clinical guidelines, and planning educational programs for nursing students and staff nurses. (shrink)

An interdisciplinary examination of the epistemology of legal history, which deals with such basic concepts as the subject, object, limits, and internal structure of legal-historical cognizance. Section headings: The evolution of legal-historical cognizance. On the foundations and limits of the subject of legal-historical cognizance. Disciplinary space of legal-historical cognizance. Philosophical historical discourse in legal comprehension.

In this paper, I examine the deep theological faultline generated by divergent understandings of the divine attributes among two early antagonistic Muslim groups – the traditionalists (main...

The first colleges of the Society of Jesus, since the foundation of the one at Messina in 1548, chose to follow the notably participative pedagogy of the University of Paris. The article shows why and how the option for the modus parisiensis was made. The University of Paris, which the first companions knew through having studied there, had an academic structure more centred on the professor's authority than at the other European universities. This, however, did not prevent numerous contacts between (...) the students and the teaching body, with each group having its precise rules. Parisian teaching was progressive and systematic, very open to the culture of the Renaissance, and to ancient languages and authors. The influence of the «Brothers of the Common Life» is clear, especially regards their attention to the human and spiritual formation of the students. (shrink)

The growing significance of social media in research demands new ethical standards and practices. Although a substantial body of literature on social media ethics exists, studies on the ethics of conducting research using social media are scarce. The emergence of new evidence sources, like social media, requires innovative methods and renewed consideration of research ethics. Therefore, we pose the following question: What are the defining characteristics of ethics papers on social media research? Following a modified version of the Preferred Reporting (...) Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol, we analyzed 34 publications based on ten variables: author gender, publication year, region, academic discipline, type, design, methodology, social media platform in focus, positionality statement, and ethical issues. Our findings suggest contemporary social media research ethics primarily reflects the ethical ideals of the Global North, with limited representation from the Global South. Women authors have published more papers than men authors. Previous studies have prioritized ethical concerns such as privacy, informed consent, and anonymity while overlooking researchers’ risks and the ethics of social media sites. We particularly emphasized the lack of researchers’ positionality statements in research. Our findings will pave the way to understanding social media ethics better, especially with the rapid growth of social media research in global scholarship. (shrink)

Anchored in stakeholder theory, the study aimed at examining the extent of voluntary human capital disclosures in annual reports of top 20 Bangladeshi and Indian listed companies. In addition to qualitative content analysis of the annual reports for the year 2010–2011, this study also conducted a series of in-depth interviews with a range of stakeholders of the companies of both the countries to understand their views on voluntary HC disclosures in corporate annual reports. It was found that the level of (...) voluntary HC disclosures was very low in case of the companies of both the countries. Moreover, it was observed that HC disclosures of companies mostly composed of positive information. From the views of stakeholders, it was evident that stakeholders unanimously recognized the necessity of credible HC disclosures in corporate annual reports. The HC disclosure index framed in this study may be useful in developing a South Asian model of corporate HC disclosures. This study contributes to the existing literature on HC disclosures where there has been a distinct lack of engagement-based research works. (shrink)

Religion has been in general neglected or even seen as a taboo subject in organizational research and management practice. This is a glaring omission in the business and society and business ethics literatures. As a source of moral norms and beliefs, religion has historically played a significant role in the vast majority of societies and continues to remain relevant in almost every society. More broadly, expectations for responsible business behavior are informed by regional, national, or indigenous cultures, which in many (...) parts of the world are heavily influenced by religious belief systems and religious institutions. In this essay, we discuss examples of how religion has functioned as a macro social force affecting business and society, discuss some of the key questions and issues related to research in this domain, offer some observations about why religion may be problematic with regard to its effects on business, and conclude by summarizing the articles contained in the special issue. (shrink)

Background: Compassion fatigue and professional quality of life are important in health and professional ethics. Aim: This study aimed to determine the relationship between compassion satisfaction, compassion fatigue, secondary traumatic stress, and moral injury in nurses. Research design: This research is a cross-sectional descriptive-analytical study. The research community of this research was all the nurses of the teaching hospitals of Ardabil city. Three questionnaires on demographic characteristics, the Professional Quality of Life Scale (ProQOL), and the Moral Injury Events Scale were (...) used to collect data. SPSS (version 22) software was used for data analysis. Participants and research context: The study recruited 297 nurses randomly selected from five teaching hospitals in Ardabil city. Ethical considerations: Ethical approval was obtained from the Ardabil University of Medical Sciences ethics committee (with the code of ethics IR.ARUMS.REC.1401.198). Informed consent was obtained from the participants. Results: The results showed that the mean compassion satisfaction score of this study’s participants was 37.61 ± 8.86, the mean compassion fatigue score of this study’s participants was 28.73 ± 7.04, and the mean secondary traumatic stress score of this study’s participants was 29.95 ± 7.84. The mean score of moral injury among nurses was 31.19 ± 8.54. The results showed a negative significant relationship between compassion satisfaction and moral injury ( p < 0.001). Also, there is a positive significant relationship between compassion fatigue and secondary traumatic stress with moral injury ( p < 0.001). Conclusion: The results of this study show a negative relationship between compassion satisfaction and moral injury. According to the results of the present study, nurse managers should implement educational interventions, create ethical processes, and clear ethical guidelines to reduce moral injury and increase compassion satisfaction. (shrink)

“The journey (the [filmic] narrative) is made by the traveler (the viewer) step by step, pebble by pebble, cue by cue.”Flashbacks in Film: A Cognitive and Multimodal Analysis is devoted to explaini...

Firms are central to wealth creation and distribution, but their role in economic inequality in a society remains poorly studied. In this essay, we define and distinguish value distribution from value creation and value appropriation. We identify four value distribution mechanisms that firms engage in and argue that shareholder wealth maximization approach skews the value distribution toward shareholders and top executives, which in turn contributes to rising economic inequalities around the world. We call on organizational scholars to study the value (...) distribution role of firms and its consequences for society, and introduce the articles in this volume of the special issue on economic inequality, business, and society. (shrink)

The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling (...) to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research. (shrink)

In theory, a commercial market for kidneys could increase the scarce supply of transplantable organs and give impoverished people a new way to lift themselves out of poverty. In‐depth sociological work on those who opt to sell their kidneys reveals a different set of realities. Around the town of Sarghoda, Pakistan, the negative social and psychological ramifications of selling a kidney affect not only the vendors themselves, but also their families, communities, and even the country as a whole.

Community technology design has been deeply affected by paradigm shifts and dominant discourses of its seminal disciplines, such as Human Computer Interaction, Cultural and Design theories, and Community Development as reflected in Community Narratives. A particular distinction of community technology design endeavours has been their cultural stance, which directs the agendas, interactions, and outcomes of the collaboration. Applying different cultural lenses to community technology design, shifts not only practices but also directs the levels of awareness, thereby unfolding fundamentally distinct cultural (...) engagement approaches. Previous community technology design research indulged in cross-, inter-, and multicultural approaches to community engagement; it was occupied with meticulously deconstructing and reconstructing perspectives, interactions, roles, and agendas. We argue that when deeply immersed in joint design activities in long-term collaborations, we look beyond individual cultures and enter a transcultural mode of engagement. A transcultural community technology design endeavour supports a continuous creation and re-creation of new meanings, originating from individual entities yet being diffused and continuously reflected within the existing design space. We suggest that within community technology design, a context with abundant cultural diversity, a heightened awareness becomes a necessity. We exemplify different instantiations of the cultural engagement approaches within our long-term collaborations and technology design projects with indigenous communities in Malaysian Borneo and Namibia. A transcultural approach to indigenous knowledge preservation and digitisation efforts with indigenous communities opens up a controversial debate about protecting versus integrating local epistemologies. (shrink)

In perturbative quantum gravity, the sum of the classical Lagrangian density, a gauge fixing term and a ghost term is invariant under two sets of supersymmetric transformations called the BRST and the anti-BRST transformations. In this paper we will analyse the BRST and the anti-BRST symmetries of perturbative quantum gravity in curved spacetime, in linear as well as non-linear gauges. We will show that even though the sum of ghost term and the gauge fixing term can always be expressed as (...) a total BRST or a total anti-BRST variation, we can express it as a combination of both of them only in certain special gauges. We will also analyse the violation of nilpotency of the BRST and the anti-BRST transformations by introduction of a bare mass term, in the massive Curci-Ferrari gauge. (shrink)

In this paper, we will analyse the superloop space formalism for a four dimensional supersymmetric Yang–Mills theory in deformed superspace. We will deform the \ superspace by imposing imposing non-anticommutativity. This non-anticommutative deformation of the superspace will break half the supersymmetry of the original theory. So, this theory will have \ supersymmetry. We will analyse the superloop space duality for this deformed supersymmetric Yang–Mills theory using the \ superspace formalism. We will demonstrate that the sources in the original theory will (...) become monopoles in the dual theory, and the monopoles in the original theory will become sources in the dual theory. (shrink)

This paper discusses translation practices from a historicist viewpoint, contextualizing them in their emerging “episode.” The latter is a concept drawn from sociology of literature and accounts for the rise of certain discourses and ideologies in a society. On the basis of the argument that translation practices are informed by the general literary and socio-cultural milieu in which they are produced and consumed, the paper studies the translators’ prefaces to three translations published between 1953 and 1978—a period dominated by Leftist (...) and Marxist discourse in Iran. Drawing on a historically oriented model which holds that the translator’s ideology is revealed at the moment in which he/she chooses a text, and continues through the discourse he/she develops to translate that text, the research embarks on studying translation practices on two levels of choice mechanism and prefaces. Prefaces are discussed in the light of the dominant ideology of representation that is characterized by a revolutionary discourse. The research demonstrates that these translators opted for a strategy that incorporates the translations in the Persian cultural setting with minor changes in a way that politicizes the foreign literature. (shrink)

The study of Islamic education has hitherto remained a tangential inquiry in the broader focus of Islamic Studies. In the wake of this neglect, a renaissance of sorts has occurred in recent years, reconfiguring the importance of Islam’s attitudes to knowledge, learning and education as paramount in the study and appreciation of Islamic civilization. _Philosophies of Islamic Education_, stands in tandem to this call and takes a pioneering step in establishing the importance of its study for the educationalist, academic and (...) student alike. Broken into four sections, it deals with theological, pedagogic, institutional and contemporary issues reflecting the diverse and often competing notions and practices of Islamic education. As a unique international collaboration bringing into conversation theologians, historians, philosophers, teachers and sociologists of education _Philosophies of Islamic Education_ intends to provide fresh means for conversing with contemporary debates in ethics, secularization theory, child psychology, multiculturalism, interfaith dialogue and moral education. In doing so, it hopes to offer an important and timely contribution to educational studies as well as give new insight for academia in terms of conceiving learning and education. (shrink)

Polanyi's book, The Great Transformation, provides an analysis of the emergence and significance of capitalist economic structures which differs radically from those currently universally taught in economic textbooks. This analysis is based on a methodological approach which is also radically different from existing methodologies for economics, and more generally social science. This methodology is used by Polanyi without explicit articulation. Our goal in this article is to articulate the methodology used in this book to bring out the several dimensions on (...) which it differs from current approaches to social science. Among the key differences Polanyi provides substantial scope for human agency and capability to change the course of history. He also shows that the social, political and economic spheres of human existence are deeply interlinked and cannot be analysed in isolation, as current approaches assume. (shrink)

Companies are expected to monitor sustainable behaviour to help improve performance, enhance reputation and increase chances of survival. This paper examines the relationship between sustainability committees and independent external assurance on the inclusion of sustainability-related targets in CEO compensation contracts. Using a sample of UK FTSE350 companies for 2011–2015 and controlling for governance and firm characteristics, we find both board-level sustainability committees and sustainability reporting assurance have a positive and significant association with the inclusion of sustainability terms in compensation contracts. (...) However, there is no joint impact between the voluntary use of independent external assurance and the role of sustainability committees on CEO compensation contracts. Sustainability-related terms in compensation contracts are more likely to be included, and higher compensation is likely to be paid, when assurance is provided by a Big4 firm and when a company operates in a sustainability-sensitive industry. Our findings highlight the potential of assured sustainability reports in assessing CEO performance in sustainability-related tasks, especially when sustainability metrics are included in CEO compensation contracts. Overall, our results suggest companies that invest in voluntary assurance are more likely to monitor management’s behaviour and be concerned about the achievement of sustainability goals. (shrink)