This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...) results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors'' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones'' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. (shrink)

The Mahāyāna Buddhist term dhāraṇī has been understood to be problematic since the mid-nineteenth century, when it was often translated as “magical phrase” or “magical formula” and was considered to be emblematic of tantric Buddhism. The situation improved in contributions by Bernhard, Lamotte and Braarvig, and the latter two suggested the translation be “memory,” but this remained difficult in many environments. This paper argues that dhāraṇī is a function term denoting “codes/coding,” so that the category dhāraṇī is polysemic and context-sensitive. (...) After reviewing Western scholarship, the article discusses dhāraṇī semantic values and issues of synonymy, the early applications of mantras, the sonic/graphic background of coding in India extended into Buddhist applications, and the soteriological ideology of dhāraṇīs along with some of its many varieties. (shrink)