Giving Voice To Values (GVV) serves as a framework to teach individuals methods to speak up when they witness actions that are contrary to their professional and personal values. This essay illustrates how GVV serves as a catalyst to advance both research and teaching activities.

Herding behavior occurs when security analysts ignore their private opinions and issue public forecasts that mimic the earnings forecasts of others. Joining the consensus provides cover for analysts' reputations. We question the ethics of this practice when the motive to protect one's reputation takes precedence over the forecase accuracy motive. While seemingly predictable behavior from a self interested perspective, herding behavior has subtle but long term ramifications for the efficient pricing of securities and the preservation of the public trust in (...) the financial services profession. We call upon each individual analyst as well as the profession to exercise the moral courage necessary to cultivate a climate of personal and public integrity. Personal resistance and pro-active policies are prescribed as actions to assist analysts to become more cognizant of their motivations, as well as to promote a more ethical professional context. (shrink)

While there is considerable support for integrating ethics education in accounting curricula, research presents conflicting evidence on how best to incorporate it. A review of accounting ethics scholarship highlights criticisms of the literature, including limited research into actual behavior and a lack of theory. We report the results of a study that is theory based, captures behaviors rather than attitudes, and explores the effect of repeated practice to develop voice efficacy. We examine the impact of two types of ethics instructions. (...) Across four classes in an accounting curriculum, one student cohort participated in traditional ethics instruction, while the other cohort participated in Giving Voice To Values instruction. We collected student responses to an ethical challenge and conduct a between-subject analysis. The results reveal consistent unethical behavior in the traditional cohort but not in the GVV cohort, indicating that faculty should consider the use of this pedagogy in accounting ethics education. (shrink)

Numerous researchers have investigated accounting students’ levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment :1–26, 2010). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of (...) the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use meta-analysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables but not others. Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research. (shrink)

In this article the logistic regression results in Table 4 Logistic regression results were unfortunately misinterpreted with respect to one hypothesis. The original article states that H5 Levels of observed unethical behavior by accounting students are lower for students who self-identify as politically liberal, than for students who self-identify as politically conservative. While the variable “Self-identified Political Ideology” is statistically significant, the negative sign on the coefficient indicates the result is hypothesized in the opposite direction. Thus the correct interpretation is (...) that accounting students who self-identify as conservative have lower levels of observed unethical behavior than accounting students who self-identify as politically liberal. We regret any inconveniences this may have caused. (shrink)

In _Vibrant Matter_ the political theorist Jane Bennett, renowned for her work on nature, ethics, and affect, shifts her focus from the human experience of things to things themselves. Bennett argues that political theory needs to do a better job of recognizing the active participation of nonhuman forces in events. Toward that end, she theorizes a “vital materiality” that runs through and across bodies, both human and nonhuman. Bennett explores how political analyses of public events might change were we (...) to acknowledge that agency always emerges as the_ _effect of ad hoc configurations of human and nonhuman forces. She suggests that recognizing that agency is distributed this way, and is not solely the province of humans, might spur the cultivation of a more responsible, ecologically sound politics: a politics less devoted to blaming and condemning individuals than to discerning the web of forces affecting situations and events. Bennett examines the political and theoretical implications of vital materialism through extended discussions of commonplace things and physical phenomena including stem cells, fish oils, electricity, metal, and trash. She reflects on the vital power of material formations such as landfills, which generate lively streams of chemicals, and omega-3 fatty acids, which can transform brain chemistry and mood. Along the way, she engages with the concepts and claims of Spinoza, Nietzsche, Thoreau, Darwin, Adorno, and Deleuze, disclosing a long history of thinking about vibrant matter in Western philosophy, including attempts by Kant, Bergson, and the embryologist Hans Driesch to name the “vital force” inherent in material forms. Bennett concludes by sketching the contours of a “green materialist” ecophilosophy. (shrink)

"It is well to remind ourselves, from time to time, that "Ethics" is but another word for "righteousness," that for which many men and women of every generation have hungered and thirsted, and without which life becomes meaningless. Certain forms of personal righteousness have become to a majority of the community almost automatic. But we all know that each generation has its own test, the contemporaneous and current standard by which alone it can adequately judge of its own moral achievements. (...) To attain individual morality in an age demanding social morality, to pride one's self on the results of personal effort when the time demands social adjustment, is utterly to fail to apprehend the situation. This book is a study of various types and groups who are being impelled by the newer conception of Democracy to an acceptance of social obligations involving in each instance a new line of conduct."--. (shrink)

An analysis of the physical implications of abstractness reveals the reality of three interconnected modes of existence: abstract, virtual and concrete, corresponding in physics to information, energy and matter. This triple-aspect monism clarifies the ontological status of subatomic quantum particles. It also provides a non-spooky solution to the weirdness of quantum physics and a new outlook for the mind-body problem. The ontological implications are profound for both physics and philosophy.

With aims to both increase organ supply and better reflect individual donation preferences, many nations worldwide have shifted from ‘opt‐in’ to ‘opt‐out’ systems for post‐mortem organ donation (PMOD). In such countries, while a prospective donor's willingness to donate their organs/tissues for PMOD was previously ascertained—at least partially—by their having recorded positive donation preferences on an official register prior to death, this willingness is now presumed or inferred—at least partially—from their not having recorded an objection to PMOD—on an official organ donation (...) register. Using evidence regarding the presence and prevalence of selective donation preferences, and via exploration of how appeals to donation preferences are used to both motivate and legitimate shifts to opt‐out frameworks, this paper draws attention to a set of previously unexplored problems for opt‐out organ donation arising in contexts where: (a) individuals demonstrate selective post‐mortem organ/tissue donation preferences, (b) legislation provides prospective donors with the opportunity to selectively permit/refuse the donation of certain organs/tissues in line with these preferences. While selective preferences pose few problems for opt‐in systems where a selective occasion is built into the process of signing the donor register, this is not the case for opt‐out systems. The loss of this selective occasion can cause significant problems where appeals to preferences motivate/legitimate shifts to opt‐out but evidence regarding variable preferences does not feed into determinations regarding organ/tissue exclusions. The nature of these problems depends on how the authorization aspect of ‘opt‐out’ systems is framed (e.g. as presumed consent, deemed consent or, given the role of familial consent in many jurisdictions as consent in name only). (shrink)

Firms and industries increasingly subscribe to voluntary codes of conduct. These self-regulatory governance systems can be effective in establishing a more sustainable and inclusive global economy. However, these codes can also be largely symbolic, reactive measures to quell public criticism. Cross-sector alliances (between for-profit and nonprofit actors) present a learning platform for infusing participants with greater incentives to be socially responsible. They can provide multinationals new capabilities that allow them to more closely ally social responsibility with economic performance. This paper (...) examines learning facilitators in cross-sector alliances that enrich corporate understanding of stakeholder concerns. It suggests that these organizational learning experiments can translate into globally responsible practices and processes that improve the content and effectiveness of voluntary corporate codes. (shrink)

"It is well to remind ourselves, from time to time, that "Ethics" is but another word for "righteousness," that for which many men and women of every generation have hungered and thirsted, and without which life becomes meaningless. Certain forms of personal righteousness have become to a majority of the community almost automatic. But we all know that each generation has its own test, the contemporaneous and current standard by which alone it can adequately judge of its own moral achievements. (...) To attain individual morality in an age demanding social morality, to pride one's self on the results of personal effort when the time demands social adjustment, is utterly to fail to apprehend the situation. This book is a study of various types and groups who are being impelled by the newer conception of Democracy to an acceptance of social obligations involving in each instance a new line of conduct."--. (shrink)

The abortion debate rages on. Yet the two most popular positions seem to be clearly mistaken. Conservatives maintain that a human life begins at conception and that therefore abortion must be wrong because it is murder. But not all killings of humans are murders. Most notably, self defense may justify even the killing of an innocent person.Liberals, on the other hand, are just as mistaken in their argument that since a fetus does not become a person until birth, a woman (...) may do whatever she pleases in and to her own body. First, you cannot do as you please with your own body if it affects other people adversely. Second, if a fetus is not a person, that does not imply that you can do to it anything you wish. Animals, for example, are not persons, yet to kill or torture them for no reason at all is wrong. (shrink)

A paradigm for peace discovered in the cosmopolitan neighborhoods of poor urban immigrants.

This is part of a complete set of Jane Austen's novels collating the editions published during the author's lifetime and previously unpublished manuscripts. The books are illustrated with 19th century plates and incorporate revisions by experts in the light of subsequent research.

This paper seeks to highlight the benefits of prioritizing moderate African communitarian principles as partly demonstrated in the HIV prevention strategies implemented in Uganda in the late 1980s. Pertinent lessons could be drawn so as to achieve the HIV prevention targets envisioned in the post-2015 development era. Communitarianism emphasizes the importance of communities as part of healthy human existence. Its core ethical values include the virtues of generosity, compassion, and solidarity. Persuasion through communication, consensus through dialogue, and the awareness and (...) commitment to responsibilities towards other members of the community, are chief practices relied upon to achieve appropriate social behaviour. All these elements signify individual rootedness in communities and contribute to the healthy existence of its members. Communitarianism is usually classified as either authoritarian/radical or responsive/moderate, depending on the primacy given to either community interests or the individual will and rights. Moderate communitarianism recognizes the individual's capacity for moral reasoning, virtue and free choice. The ensuing form of society is deemed more ethical as it relies on education in the virtues, moral persuasion and informal social controls, without stifling individual identity, agency, and capacity for self-determination. If moderate African communitarianism, in particular, can to a certain extent be associated with the significant aspects of Uganda's HIV prevention strategies in the stated period, then its present-day relevance for HIV prevention and other public health interventions may be emphasized accordingly. This applies especially in view of the ongoing efforts to achieve a balance between individual and collective interests in bioethics. (shrink)

A longstanding problem in the teacher workforce, internationally and in the UK, is the continuing and substantial numbers of qualified teachers who leave the profession within five years. This paper uses data collected from a survey to the last five years of teacher education graduates of UCL Institute of Education (IOE) in London, to explore what originally motivated them to teach, and the reasons why they have left or may consider leaving in the future. We discovered that despite claiming to (...) be aware of the challenges of workload before entering teaching, workload was the most frequently cited reason for having left, or for leaving in the future. The data spoke to the reality of teaching being worse than expected, and the nature (rather than the quantity) of the workload, linked to notions of performativity and accountability, being a crucial factor. This paper draws on a substantial new source of data and explores reasons for leaving in the context of reported initial motivation of individuals who have left teaching, individuals who are planning to leave and individuals who are planning to stay in teaching. (shrink)

The dictate in feminist intersectional theory to not “count oppressions” is difficult to reconcile with the experience of many lesbians of color that “not all differences are created equal” inside social movement organizations. Meso-level factors, such as organizational structure and sociopolitical environment, may result in the perception of individuals or groups that one form of structural inequality is more oppressive than others. The author focuses on the experiences of lesbian staff and clients at Bienestar, a large Latino health organization in (...) Los Angeles focusing primarily on HIV/aids prevention and education. This study demonstrates that oppression can be experienced as additive and that counting and ranking oppressions may remain a common practice and important political strategy in the context of some social movement organizations. This article also responds to the need for more research that builds on the gendered organizations approach by examining some of the factors that contribute to change in organizational gender ideology and practices. (shrink)

It is a commonplace that the modern world cannot be experienced as enchanted--that the very concept of enchantment belongs to past ages of superstition. Jane Bennett challenges that view. She seeks to rehabilitate enchantment, showing not only how it is still possible to experience genuine wonder, but how such experience is crucial to motivating ethical behavior. A creative blend of political theory, philosophy, and literary studies, this book is a powerful and innovative contribution to an emerging interdisciplinary conversation about (...) the deep connections between ethics, aesthetics, and politics. As Bennett describes it, enchantment is a sense of openness to the unusual, the captivating, and the disturbing in everyday life. She guides us through a wide and often surprising range of sources of enchantment, showing that we can still find enchantment in nature, for example, but also in such unexpected places as modern technology, advertising, and even bureaucracy. She then explains how everyday moments of enchantment can be cultivated to build an ethics of generosity, stimulating the emotional energy and honing the perceptual refinement necessary to follow moral codes. Throughout, Bennett draws on thinkers and writers as diverse as Kant, Schiller, Thoreau, Kafka, Marx, Weber, Adorno, and Deleuze. With its range and daring, The Enchantment of Modern Life is a provocative challenge to the centuries-old ''narrative of disenchantment,'' one that presents a new ''alter-tale'' that discloses our profound attachment to the human and nonhuman world. (shrink)

In this paper we investigate the locus of believability effects in syllogistic reasoning. We identify three points in the reasoning process at which such effects could occur: the initial interpretation of premises, the examination of alternative representations of them (in all of which any valid conclusion must be true), and the “filtering” of putative conclusions. The effect of beliefs at the first of these loci is well established. In this paper we report three experiments that examine whether beliefs have an (...) effect at the other two loci. In experiments 1 and 2 subjects drew their own conclusions from syllogisms that suggested believable or unbelievable ones. In the third experiment they evaluated conclusions that were presented to them. The data show that beliefs both affect the examination of alternative models and act as a filter on putative conclusions. We conclude by showing how some types of problem and some problem contents make the existence of alternative models more obvious than others. (shrink)

Philosophers and psychologists have often maintained that in order to attribute mental states to other people one must have a ‘theory of mind’. This theory facilitates our grasp of other people’s mental states. Debate has then focussed on the form this theory should take. Recently a new approach has been suggested, which I call the ‘Direct Perception approach to social cognition’. This approach maintains that we can directly perceive other people’s mental states. It opposes traditional views on two counts: by (...) claiming that mental states are observable and by claiming that we can attribute them to others without the need for a theory of mind. This paper argues that there are two readings of the direct perception claims: a strong and a weak one. The Theory-theory is compatible with the weak version but not the strong one. The paper argues that the strong version of direct perception is untenable, drawing on evidence from the mirror neuron literature and arguments from the philosophy of science and perception to support this claim. It suggests that one traditional ‘theory of mind’ view, the ‘Theory-theory’ view, is compatible with the claim that mental states are observable, and concludes that direct perception views do not offer a viable alternative to theory of mind approaches to social cognition. (shrink)

Clicks, comments, transactions, and physical movements are being increasingly recorded and analyzed by Big Data processors who use this information to trace the sentiment and activities of markets and voters. While the benefits of Big Data have received considerable attention, it is the potential social costs of practices associated with Big Data that are of interest to us in this paper. Prior research has investigated the impact of Big Data on individual privacy rights, however, there is also growing recognition of (...) its capacity to be mobilized for surveillance purposes. Our paper delineates the underlying issues of privacy and surveillance and presents them as in tension with one another. We postulate that efforts at controlling Big Data may create a trade-off of risks rather than an overall improvement in data protection. We explore this idea in relation to the principles of the European Union’s General Data Protection Regulation as it arguably embodies the new ‘gold standard’ of cyber-laws. We posit that safeguards advocated by the law, anonymization and pseudonymization, while representing effective counter measures to privacy concerns, also incentivize the use, collection, and trade of behavioral and other forms of de-identified data. We consider the legal status of these ownerless forms of data, arguing that data protection techniques such as anonymization and pseudonymization raise significant concerns over the ownership of behavioral data and its potential use in the large-scale modification of activities and choices made both on and offline. (shrink)

Effective corporate social responsibility policies are a requirement for today's companies. Policies have not only to be formulated, they also have to be delivered by corporate employees. This paper uses existing research findings to identify two types of factors that may impact on employee motivation and commitment to CSR ‘buy-in’. The first of these is contextual: employee attitudes and behaviours will be affected by organizational culture and climate, by whether CSR policies are couched in terms of compliance or in terms (...) of values, and by whether such policies are integrated into business processes or simply an ‘add-on’ that serves as window-dressing. The second set of factors is perceptual. Motivation and commitment will be affected by the extent to which they can align personal identity and image with that of the organization, by their perceptions of justice and fairness both in general and in terms of how CSR performance is rewarded, and by their impressions concerning the attitude of top management to CSR issues and performance. (shrink)

The tales they shared with Addams in the wake of the Devil Baby were more personal and revealing than any they had previously told her: stories of abusive mates ...

This paper considers the justifications for adhering to a principle of confidentiality within medical practice. These are found to derive chiefly from respect for individual autonomy, the doctor/patient contract, and social utility. It is suggested that these will benefit more certainly if secrecy is rejected and the principle of confidentiality is removed from the area of health care.

Effective corporate social responsibility policies are a requirement for today's companies. Policies have not only to be formulated, they also have to be delivered by corporate employees. This paper uses existing research findings to identify two types of factors that may impact on employee motivation and commitment to CSR ‘buy-in’. The first of these is contextual: employee attitudes and behaviours will be affected by organizational culture and climate, by whether CSR policies are couched in terms of compliance or in terms (...) of values, and by whether such policies are integrated into business processes or simply an ‘add-on’ that serves as window-dressing. The second set of factors is perceptual. Motivation and commitment will be affected by the extent to which they can align personal identity and image with that of the organization, by their perceptions of justice and fairness both in general and in terms of how CSR performance is rewarded, and by their impressions concerning the attitude of top management to CSR issues and performance. (shrink)

The Body as Gift, Resource, and Commodity, edited by Martin Gunnarson and Fredrik Svenaeus, is a volume containing 11 research pieces about organ transplants and organ trade in current times, and is the outcome of a research project at the Centre for Studies in Practical Knowledge, Södertörns University in Stockholm. The main contributors include a philosopher, a historian, and three ethnologists, assisted by medical researchers and physicians and other scholars from the Baltic region. As such, the range of focus is (...) generally limited to the prevailing practices in that region, although their connections with practices in other parts of the world are discussed where directly relevant.The authors’ aim, as mentioned in the introduction of the book, is to add to the growth of knowledge and reflection in the field of reference and thus help to build sound political judgment and policies on organ, tissue, and cell donation, both in view of the need to save lives and their impac .. (shrink)

A comforting, gentle introduction to the concept of God for young children.