Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based on (...) the gender of the employee. In this study, we examine the “glass ceiling” within the context of the accounting profession. While advances have been made within the accounting profession to address the glass ceiling, the continued existence—and perceptions about the continued existence—of the issue exert adverse effects upon the available talent pool and may create long-term problems for the profession. In this study, we investigate glass ceiling perceptions among a large sample of female accounting professionals employed in accounting; the sample includes both public accountants, and those employed in industry accounting. Our study yields the finding of beliefs in bias-driven effects, structural effects, and cultural effects among these accounting professionals. Glass ceiling perceptions are also influenced by several demographic factors. Furthermore, accounting professionals employed by industry are more likely to report a glass ceiling within their firms than accounting professionals employed by public accounting firms. The findings are of interest to researchers who explore gender-related issues in professional service firms such as the field of accounting, and to senior members of practice who are tasked with ensuring the integrity and quality of the talent pool and the equitable distribution of rewards to employees. (shrink)

This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...) resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (shrink)

As Post observes, accounting firms are unique among multinationals. They are more likely than firms in almost any other category to go abroad. They also have less choice in location as their expansion is determined largely by the desired locations of their clients. Given the widespread global presence of such firms, it can be argued that the global audit firm is uniquely at risk from variations in ethical perceptions across nations. This study extends the U.S. accounting literature on determinants of (...) cheating among accounting students to the U.K. Based on the work of Cohen et al. it develops a model that suggests that students in lower "uncertainty avoidance" countries will be both less likely to cheat, and when they do cheat, will be driven by internal rather than external mode. Our results supported the model as proposed as our results indicated that U.S. students were more likely to cheat and were more responsive to external stimuli than were the U.K. students. (shrink)

A question dating to Mardešić and Prasolov’s 1988 work [S. Mardešić and A. V. Prasolov, Strong homology is not additive, Trans. Amer. Math. Soc. 307(2) (1988) 725–744], and motivating a considerable amount of set theoretic work in the years since, is that of whether it is consistent with the ZFC axioms for the higher derived limits [Formula: see text] [Formula: see text] of a certain inverse system [Formula: see text] indexed by [Formula: see text] to simultaneously vanish. An equivalent formulation (...) of this question is that of whether it is consistent for all [Formula: see text]-coherent families of functions indexed by [Formula: see text] to be trivial. In this paper, we prove that, in any forcing extension given by adjoining [Formula: see text]-many Cohen reals, [Formula: see text] vanishes for all [Formula: see text]. Our proof involves a detailed combinatorial analysis of the forcing extension and repeated applications of higher-dimensional [Formula: see text]-system lemmas. This work removes all large cardinal hypotheses from the main result of [J. Bergfalk and C. Lambie-Hanson, Simultaneously vanishing higher derived limits, Forum Math. Pi 9 (2021) e4] and substantially reduces the least value of the continuum known to be compatible with the simultaneous vanishing of [Formula: see text] for all [Formula: see text]. (shrink)

This volume is dedicated to Mario Bunge in honor of his sixtieth birthday. Mario Bunge is a philosopher of great repute, whose enormous output includes dozens of books in several languages, which will culminate with his Treatise on Basic Philosophy projected in seven volumes, four of which have already appeared [Reidel, I 974ff. ]. He is known for his works on research methods, the foundations of physics, biology, the social sciences, the diverse applications of mathematical methods and of systems analysis, (...) and more. Bunge stands for exact philosophy, classical liberal social philosophy, rationalism and enlightenment. He is brave, even relentless, in his attacks on subjectivism, mentalism, and spiritualism, as well as on positivism, mechanism, and dialectics. He believes in logic and clarity, in science and open-mindedness - not as the philosopher's equivalent to the poli tician's rhetoric of motherhood and apple pie, but as a matter of everyday practice, as qualities to cultivate daily in our pursuit of the life worth living. Bunge's philosophy often has the quality of Columbus's egg, and he is prone to come to swift and decisive conclusions on the basis of argu ments which seem to him valid; he will not be perturbed by the fact that most of the advanced thinkers in the field hold different views. (shrink)

The comprehension of anaphoric relations may be guided not only by discourse, but also syntactic information. In the literature on online processing, however, the focus has been on audible pronouns and descriptions whose reference is resolved mainly on the former. This paper examines one relation that both lacks overt exponence, and relies almost exclusively on syntax for its resolution: adjunct control, or the dependency between the null subject of a non-finite adjunct and its antecedent in sentences such as Mickey talked (...) to Minnie before ___ eating. Using visual world eyetracking, we compare the time course of interpreting this null subject and overt pronouns (Mickey talked to Minnie before he ate). We show that when control structures are highly frequent, listeners are just as quick to resolve reference in either case. When control structures are less frequent, reference resolution based on structural information still occurs upon hearing the non-finite verb, but more slowly, especially when unaided by structural and referential predictions. This may be due to increased difficulty in recognizing that a referential dependency is necessary. These results indicate that in at least some contexts, referential expressions whose resolution depends on very different sources of information can be resolved approximately equally rapidly, and that the speed of interpretation is largely independent of whether or not the dependency is cued by an overt referring expression. (shrink)

This article places the concept of "right to know," which is normally associated with law, in a moral framework. It outlines multiple meanings of the concept, emphasizing the institutional nature of "right to know." Then the article imbeds this understanding in moral thinking, including a discussion of the moral elements of rights, and applies that understanding in specific journalistic situations.

To advance the philosophical debate of advertising's role in society, in this article I situate the natural tendencies of individuals that manifest themselves in economic relationships within the broader context of natural-law theory. I propose that a natural tendency to exchange goods underscores the classical liberal economic model. As a result, individuals have a natural inclination toward the use of persuasive rhetoric. In addition, as animale symbolicum, individuals have a natural tendency toward symbol use and creation, which in turn affects (...) the production and consumption of persuasive discourse. In light of these particular natural inclinations, I suggest that natural law can justify the institution of advertising. (shrink)

Thelen et al. not only offer an important new theoretical account of the Stage 4 object permanence error but provide the foundation of a new theory of cognitive development that is grounded in action. The success of dynamic field theory as a more general account of cognitive functioning, however, will depend on the degree to which it can model more generative capacities that are not limited to simple choice situations. Imitation and problem solving are suggested as two capacities that might (...) be productively modeled within their approach. (shrink)

In this paper I argue that, according to Plato’s Statesman, true statesmen directly control, administer, or govern none of the affairs of the city. Rather, administration and governance belong entirely to the citizens. Instead of governing the city, the task of the statesman is to facilitate the citizens’ successful self-governance or self-rule. And true statesmen do this through legislation, by means of which they inculcate in the citizens true opinions about the just, the good, the fine, and the opposites of (...) these. (shrink)

While Aristotle is often lauded, especially by virtue ethicists, for his focus on and insight into virtue, a central aspect of his conception of virtue—the doctrine of the mean—is often derided as false if not indeed absurd. The reason for this disparity in reaction to Aristotle is that the doctrine of the mean has been severely misinterpreted as stating that there are a variety of parameters in which one must achieve a mean. Such a doctrine is false, but it is (...) not Aristotle’s. In this paper, the author gives a more accurate account of the doctrine of the mean than has heretofore been given. According to this account, the doctrine simply states that virtue disposes one to feel one’s passions with an appropriate intensity. The author closes by considering Hursthouse’s famous criticisms of the doctrine of the mean, and he shows that they fail to be reasons for rejecting the doctrine. (shrink)

What would happen if we reimagined the humanities as the superhumanities? If we acknowledged and celebrated the undercurrent of the fantastic within our humanistic disciplines, entirely new cultural worlds and meanings would become possible. That is Jeffrey J. Kripal's vision for the future-to revive the suppressed dimension of the superhumanities, which consists of rare but real altered states of knowledge that have driven the creative processes of many of our most revered authors, artists, and activists. In Kripal's telling, the (...) history of the humanities is filled with superhumanist thought, possession states, and out-of-body experiences. The basic idea of the superhuman, for Kripal, is at the core of who and what the human species has tried to become over millennia and around the planet. After diagnosing the basic malaise of the humanities-that the truth must be depressing-Kripal shows how it can all be done differently. He argues that we have to decolonize reality itself if we are going to take human diversity seriously. Toward this pluralist end, he engages psychoanalytic, Black critical, feminist, postcolonial, queer, and ecocritical theory. He works through objections to the superhumanities while also recognizing the new realities represented by the contemporary sciences. In doing so, he tries to move beyond naysaying practices of critique toward a future that can embrace those critiques within a more holistic view-a view that recognizes the human being as both a social-political animal as well as an evolved cosmic species that understands and experiences itself as something super. (shrink)

In this commentary on Osiurak and Reynaud's target article, we argue that action is largely missing in their account of the ascendance of human technological culture. We propose that an action-based developmental account can help to bridge the cognitive-sociocultural divide in explanations of the discovery, production, and cultural transmission of human tool use.

. Although the pages of Journal of Business Ethics have hosted an ongoing dialogue on the ethics of rhetoric and persuasion, the debates have been unable to account for the underlying morality of the human propensity to engage in rhetorical discourse as a part of living in society. In this paper, I offer natural-law ethical theory as a moral paradigm in which to examine rhetoric. In this context, I assert that rhetoric services reason, which in turn services our dispositions or (...) inclinations that are one ideological foundation of natural-law theory. As rhetoric affects the apprehension of these dispositions it subsumes a related morality in which rhetorical endeavors can be seen as “natural”. So endowed, I believe that this conception of rhetoric offers a number of philosophical and practical implications, one of which is a new way to assess the morality of commercial manifestations of rhetoric such as spin and the use of puffery in advertising. (shrink)

Jeffrey J. Maciejewski’s Thomas Aquinas on Persuasion: Action, Ends, and Natural Rhetoric reveals why human nature is dependent on an internally constituted form of persuasive discourse to bring about human action. This book puts forth that use of rhetorical discourse is natural to the human person and makes possible the fullest apprehension of human goods.

This article presents empirical evidence to address how some visitors build relationships with a wildland place over time. Insights are drawn from qualitative interviews of recreation visitors to the backcountry at Rocky Mountain National Park in Colorado. The article describes relationship to place as the active construction and accumulation of place meanings. The analysis is organized around three themes that describe how people develop relationships to place: time and experience accrued in place, social and physical interactions in and with the (...) setting, and an active reflective process of regulating sense of identity to affirm commitment to place. (shrink)

A few months ago, I was busy scrolling through one of my favorite automotive Web sites, reading about a concept carintroduced at an international auto show, when a hyperlink embedded in the text of...

Observers, including the Catholic Church, have consistently demonstrated a keen ability to identify instances of rhetoric, such as advertising, that are distasteful or offensive. Although they have not necessarily characterized such endeavors as immoral, I submit that a developing notion of “natural rhetoric” may permit such criticism by contextualizing rhetoric as natural, unnatural or even perverse. Following this approach I assert that natural rhetoric, in service to reason, makes possible the apprehension of the basic good of societas. Consequently, rhetoric of (...) the unnatural variety undermines this teleological purpose; when conceived as a perversion it might not only undermine the mission of natural rhetoric, but it might do so in such a way that it harms one or more individuals. After articulating and testing this exploratory thesis with two exemplars, I offer implications for Thomistic natural law and for those who formulate the Catholic Church’s positions on social communications. (shrink)

Although rhetoric might be thought of as nothing more than an archaic art of manipulation, its ability to bring about action—particularly as the intellect and will engage in acts of persuasion amid the operations of the practical intellect—is a possibility that has gone largely unnoticed among philosophers of human nature. In this paper I explore the possibility that natural rhetoric, much as it serves the practical intellect in precipitating action, serves the speculative intellect as it stimulates acts of cognizing and (...) understanding, thus leading to the acquisition of knowledge. (shrink)

Despite traditional viewpoints that see rhetoric as nothing more than a techné or bios, rhetoric may be viewed as being capable of instantiating basic human goods. This paper proposes that rhetoric motivates our capacities for action and brings the processes involved in action – including the bearing of practical reason on them – into accord with virtue, enabling us to exercise practical wisdom in and through prudential judgments so that when these judgments have a direct bearing on others we may (...) say that they are just. (shrink)