This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

Part I distinguishes epistemic and choice democracy, attributing the first to the Rawls of A Theory of Justice but arguing that the second is more justifiable. Part II argues that in comparison with the difference principle, three principles — equal participation in choice democracy, no subordinating purpose, and a just wants guarantee — constitute a more rational choice in the original position; and that they better provide all the benefits claimed for the difference principle in its comparison with either average (...) utilitarianism or restricted average utilitarianism (the mixed conception). Part III, despite noting that my conclusions in Part II can all be reached within the Rawlsian framework, suggests that finding the basis of equality in the presuppositions of communicative action rather than in the existence of the two basic moral powers is more conducive to the affirmative conclusions of Parts I and II. It argues that Rawls' conclusions represented in part his not fully carrying out the break with Kant that he identified himself as making. (shrink)

My thesis is simple. The right of informational privacy, the great modern achievement often attributed to the classic Samuel Warren and Louis Brandeis article, “The Right to Privacy” , asserts an individual's right not to have private personal information circulated. Warren and Brandeis claimed that individual dignity in a modern society requires that people be able to keep their private lives to themselves and proposed that the common law should be understood to protect this dignity by making dissemination of private (...) information a tort. As broadly stated, this right not to have private information distributed directly conflicts with a broadly conceived freedom of speech and of the press. My claim is that, in cases of conflict, the law should reject the Warren and Brandeis innovation. Speech and press freedom should prevail; the privacy tort should be ignored. This conclusion requires a normative argument concerning the appropriate basis and status of speech freedom that this essay will not really provide but for which I have argued elsewhere. Here, instead, I will describe that theory of speech freedom, explore its implications for informational privacy, and finally suggest some reasons to think that rejection of the privacy tort should not be so troubling and is, in fact, pragmatically desirable. (shrink)

Research focusing on the relationship between measures of Corporate Social Responsibility and company financial performance has led to mixed results in the North American context. In addition, the ethical attitudes and approaches toward CSR investments of both companies and rating agencies are not necessarily the same in Europe and the United States. In this study, we use CSR ratings issued by a major European CSR ratings agency to examine in a bi-directional manner the relationships between CSR ratings and financial performance (...) in the European context. By bi-directional, we mean an examination of the relationship between prior CSR ratings and subsequent accounting and financial performance and reciprocally, the impact of accounting and financial performance of year N − 1 on CSR ratings of year N. Our principal findings are: the greater the market capitalization of a company, the higher the Vigeo rating, the higher the risk of the company, the lower the Vigeo rating, and the greater the stock market return of a company, the lower the Vigeo rating. Based on these findings, we propose a concept of “political visibility” pursuant to which enterprises of a greater size are exposed to greater pressure to conform to norms of socially acceptable behavior, a concept of “priorities” in which enterprises that have resolved their most urgent financial needs have a greater ability to invest in CSR, a concept of “rating downgrading” which reveals the sanctioning role of the rating agency from an ethical standpoint. (shrink)

Our best scientific theories explain a wide range of empirical phenomena, make accurate predictions, and are widely believed. Since many of these theories make ample use of mathematics, it is natural to see them as confirming its truth. Perhaps the use of mathematics in science even gives us reason to believe in the existence of abstract mathematical objects such as numbers and sets. These issues lie at the heart of the Indispensability Argument, to which this Element is devoted. The Element's (...) first half traces the evolution of the Indispensability Argument from its origins in Quine and Putnam's works, taking in naturalism, confirmational holism, Field's program, and the use of idealisations in science along the way. Its second half examines the explanatory version of the Indispensability Argument, and focuses on several more recent versions of easy-road and hard-road fictionalism respectively. (shrink)

The article focuses on stories and storytelling practices as explanatory resources in standardization processes. It draws upon an ethnographic study of the development of a technical standard for data sharing in an ecological research community, where participants struggle to articulate the difficulties encountered in implementing the standard. Building from C. Wright Mills’ classic distinction between private troubles and public issues, the authors follow the development of a story as it comes to assist in transforming individual troubles in standard implementation into (...) an institutional issue for the ecological scientific community. The authors present the “hands-on” social science collaboration in this study as an example of a mechanism for supporting institutionalization of issues. Finally, the authors argue that narratives can serve as effective organizing principles within institutional settings, thereby providing an approach to understand the practical, substantive difficulties that occur in work with data in the sciences. (shrink)

In this book, leading Christian political thinkers and practitioners critique the Rawlsian concepts of “justice as fairness” and “public reason” from the perspective of Christian political theory and practice. It provides a new level of analysis from Christian perspectives, including implications for such hot topics as the culture war.

Do human beings share a common morality? Natural Law: A Lutheran Reappraisal presents engaging essays from contemporary Lutheran scholars, teachers, and pastors, each offering a fresh reappraisal of natural law within the context of historic Lutheran teaching and practice. Thought provoking questions following each essay will help readers apply key Bible texts associated with natural law to their daily lives.

This book has been written in the hopes of equipping teachers-in-training—that is, teacher candidates—with the skills needed for action research: a process that leads to focused, effective, and responsive strategies that help students succeed.

This chapter examines two different views of universal grammar. Most linguists assume that universal grammar is underspecified — providing us with an incomplete grammar to be elaborated by learning. But the alternative is that it is overspecified — providing us with a full range of possible grammars from which we select one on the basis of environmental input. Underspecification is now the dominant view in the developmental sciences, and is often treated as the null hypothesis on grounds of greater possibility, (...) parsimony, and simplicity. The chapter questions whether the underspecification view is really feasible and whether it is more parsimonious than the overspecification view, drawing on examples from certain African languages. It also shows that the perplexity evoked by overspecification theories disappears if language has a concealing purpose as well as a communicating purpose, similar to a code. (shrink)

Background To describe the preferences for disclosure of individual biomarker results among mothers participating in a longitudinal birth cohort. Methods We surveyed 343 mothers that participated in the Health Outcomes and Measures of the Environment Study about their biomarker disclosure preferences. Participants were told that the study was measuring pesticide metabolites in their biological specimens, and that the health effects of these low levels of exposure are unknown. Participants were asked whether they wanted to receive their results and their child's (...) results. In addition, they were asked about their preferred method (letter vs in person) and format (more complex vs less complex) for disclosure of results. Results Almost all of the study participants wanted to receive their individual results (340/343) as well as their child's results (342/343). However, preferences for receiving results differed by education level. Mothers with less than a college degree preferred in-person disclosure of results more often than mothers with some college education or a college degree (34.3% vs 17.4% vs 7.9%, p<0.001). Similarly, mothers with less than a college education preferred a less complex disclosure format than mothers with some college education or a college degree (59.7% vs 79.1% vs 86.3%, p<0.0001). Conclusion While almost all study participants preferred to receive results of their individual biomarker tests, level of education was a key factor in predicting preferences for disclosure of biomarker results. To ensure effective communication of this information, disclosure of biomarker results should be tailored to the education level of the study participants. (shrink)

Analysis of the mechanisms underlying sex determination and sex differentiation in Drosophila has provided evidence for a complex but comprehensible regulatory hierarchy governing these developmental decisions. It is suggested here that the pattern of sexual differentiation and dosage compensation characteristic of the male is a default regulatory state. Recent results have provided, in addition, some surprising and intriguing conclusions: (1) that several of the critical controlling genes produce more transcripts than was predicted from the genetic analyses; (2) that setting of (...) the alternative sex‐specific states of the doublesex (dsx) locus involves differential transcript processing; and (3) that some aspects of sexual differentation require the prolonged action of certain elements of the regulatory hierarchy. These findings are discussed in connection with the current model of sex determination in Drosophila. (shrink)

Plural pronouns create the possibility of overlapping reference, which does not not fit naturally into the classical GB theory of anaphora, where each NP has a single integer as its referential index. Thus, one must either complicate the indexing system used in syntax or complicate the semantic interpretation of indices. This paper argues for the former approach based on the properties of a particular comitative-like construction found in Mohawk and certain other languages. This construction is analyzed as a type of (...) Left Dislocation where the dislocated NP forms a syntactic chain with a pronoun that it overlaps in reference with. Several unusual characteristics of such chains can be accounted for if plural pronouns have sets of integers as their indices—characteristics involving bound anaphora, ellipsis interpretation, and connectivity effects. Certain implications for the theory of chains are also discussed. (shrink)

I present the so-called Verb-Object Constraint as a serious proposal for a true linguistic universal. It provides an example of the kind of abstraction in linguistic analysis that seems warranted, of how different languages can confirm such a universal in different ways, and why approaches that avoid all abstractness miss important linguistic generalizations.