Despite the pervasive use of ethics training by companies, research in management accounting has not considered the effectiveness of such training in curtailing managers’ misreporting. This study examines the effect of ethics training on misreporting as a reminder to raise the awareness of employees’ ethical commitment. Furthermore, this study investigates the extent to which reciprocity in the workplace affects managers’ misreporting. The results from an experiment involving 124 managers show that in the absence of an ethical commitment reminder, managers are (...) more likely to engage in misreporting than when an ethical commitment reminder is present. The results suggest that ethical commitment reminder interacts with reciprocity in the workplace, affecting managers’ misreporting. Specifically, the results reveal that managers are more likely to engage in misreporting under the reciprocity in the workplace condition when the ethical commitment reminder is absent. The theoretical and practical implications of these findings are discussed. (shrink)

“On the Subject Matter of Phenomenological Psychopathology” provides a framework for the phenomenological study of mental disorders. The framework relies on a distinction between (ontological) existentials and (ontic) modes. Existentials are the categorial structures of human existence, such as intentionality, temporality, selfhood, and affective situatedness. Modes are the particular, concrete phenomena that belong to these categorial structures, with each existential having its own set of modes. In the first section, we articulate this distinction by drawing primarily on the work of (...) Martin Heidegger—especially his study of the ontological structure of affective situatedness (Befindlichkeit) and its particular, ontic modes, which he calls moods (Stimmungen). In the second section, we draw on a study of grief to demonstrate how this framework can be used when conducting phenomenological interviews and analyses. In the concluding section, we explain how this framework can be guide phenomenological studies across a broad range of existential structures. (shrink)

In recent years, society has come to recognize that the work performed by scientists, like that of journalists and politicians, may be influenced by the interests they serve. As a result, scientists' research is increasingly contested as a source of reliable knowledge. Such has been the case in issues concerning the climate debate, for example, where research results are at times perceived to comfortably fit in with the viewpoints of interested parties outside science. In medicine, governmental as well as commercial (...) organizations influence the public health research agenda (McGarity and Wagner 2008). Also, studies sponsored by pharmaceutical companies, for example, often yield biased, favorable results for .. (shrink)

This article examines Constant's analysis of character during the French Revolution. During the late-1790s, Constant declared himself a “democrat”, but he worried that the Revolution was reinforcing character traits in France that would undermine stable liberal politics. He was especially concerned that the “revolutionary torrent” [his phrase] had unleashed violent passions that led to fanaticism, rebelliousness, and the search for vengeance. And, he was disturbed to see that, at the other extreme, the chaos of revolutionary violence had led others to (...) resignation, isolation, and a focus on narrow self-interest. In his search for a path between vengeance and fatigue, he encouraged sentiments like self-respect, compassion, and enthusiasm. (shrink)

David Wootton has written an engaging book about the emergence of the theory that all human action is self-interested and that believes societies should be structured in ways that satisfy our “insa...

Raymond Aron is best known for his intellectual sparring with Jean-Paul Sartre and for his stature as the pre-eminent Cold War liberal in France. He is credited with establishing an aut...

Revolutionary Thought after the Paris Commune, 1871–1885 by Julia Nicholls is an ambitious book about the thought of the revolutionary Left in France during the fifteen years after the defeat of th...

Structuralism and dependency theories emerged when the World Wars and the Great Depression revealed to Latin American thinkers the peculiar vulnerabilities of their national economies. These theori...

덜그럭 덜그럭 소란한 우리네 마음 살림살이를 깨끗하게 청소해주는 산중 큰스님을 만나다 “쩔쩔 맬 것 없이, 집착할 것도 없이, 한세상 훨훨 살아라!” ‘집안 살림’이 아무리 풍족해도 ‘마음 살림’ 부족하면 다 헛인생이다. 진짜 잘사는 사람은 쩔쩔 맬 일도 없이, 집착할 것도 없이 트인 마음으로 훨훨 살아가는 사람이 아닐까? 그런 길로 안내하는 스물일곱 산중 선승들을 만났다.“우리는 누구인가”, “어떻게 살아야 하는가”, “마음과 몸이 힘들고 어려울 때는 어떻게 해야 할까”. 저자는 오래전부터 팍팍한 세상에 필요한 ‘마음 살림살이’를 탁발하러 선승들을 찾아다녔다. 때로는 시대와 역사와 사회에 대한 촌철의 (...) 말씀을 청했고, 때로는 노스님의 살아온 이야기를 듣고 일상을 엿보기도 했다. 모든 스님들이 무더운 여름날 한줄기 시원한 소나기였다. 이 책에는 ‘염화실의 향기’라는 이름으로 경향신문에 연재한 글을 보완해 다시 쓴 것과 이후 만난 큰스님까지 모두 스물일곱 분의 이야기를 담았다. 그사이 이 세상을 떠나가신 큰스님들은 2부에 따로 모셨다. 스님들 몸은 산중에 있어서도 그 말씀은 속세를 떠나지 않았다. 어지럽고 어려운 이 세상을 향한 한 말씀 한 말씀은 송곳처럼 정곡을 찌르며 우리네 눈과 귀, 마음을 환하게 밝혀준다. 깨끗하게 비질 된 큰스님들의 ‘마음 마당’을 거닐다보면, 누구나 잃었던 마음의 본래 밝음을 되찾고, 저마다 ‘마음을 살리는 화두’ 하나씩 가슴에 품게 된다. (shrink)