College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student's negative view of the value and importance of intellectual pursuits and critical thinking. Academic selfefficacy refers to a student's belief in one's ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)

Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative (...) relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. (shrink)

The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)

Significant research has found that corporations have a social responsibility beyond maximizing shareholders' value. This study examines the effect of high-profile corporate bankruptcies on perception of corporate social responsibility. Undergraduate and graduate business students rated the importance of corporate social responsibility on profitability, long-term success and short-term success, before and after high-profile bankruptcies. The results indicated that students in general perceived corporate social responsibility to be more important to profitability and long-term success of the firm and less important to short-term (...) success after media publicity of corporate scandals. Several demographic factors such as gender, age and college major played a role in this perception. These findings have important implications for business education, especially as it relates to corporate social responsibility. (shrink)

College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student’s negative view of the value and importance of intellectual pursuits and critical thinking. Academic self-efficacy refers to a student’s belief in one’s ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)

The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)

Here we develop a view of language as a form of material engagement, one that foregrounds its embodied and ecological character. Achieving such a view, however, requires disabusing ourselves of certain received and deeply entrenched notions. We present a thought experiment meant to illuminate the materiality of language, as a technological activity on par with the construction and manipulation of artifacts. We explore its implications, justifying the comparison with actual languages while emphasizing revealing differences. Ultimately, we hope to expose the (...) embodied and enactive nature of language, offering a view of language as continuous with our engagement with the environment, as opposed to a picture of language as an essentially symbolic system or code. (shrink)

At the same time that social justice concerns are on the rise on college campuses, empathy levels among US college students are falling. Social injustice resulting from organizational decisions and actions causes profound and unnecessary human suffering, and research to understand antecedents to these decisions and actions lacks attention. Empathy represents a potential tool and critical skill for organizational decision-makers, with empirical evidence linking empathy to moral recognition of ethical situations and greater breadth of understanding of stakeholder impact and improved (...) financial success. This study explores the potential relationship between empathy and social justice, using a multifaceted operationalization of social justice, which includes management actions and social sympathies. Results broadly support the positive empathy and social justice relationship and suggest higher education interventions to develop empathy in college business students. (shrink)

Real-world information is imperfect and is usually described in natural language (NL). Moreover, this information is often partially reliable and a degree of reliability is also expressed in NL. In view of this, the concept of a Z-number is a more adequate concept for the description of real-world information. The main critical problem that naturally arises in processing Z-numbers-based information is the computation with Z-numbers. Nowadays, there is no arithmetic of Z-numbers suggested in existing literature. This book is the first (...) to present a comprehensive and self-contained theory of Z-arithmetic and its applications. Many of the concepts and techniques described in the book, with carefully worked-out examples, are original and appear in the literature for the first time. The book will be helpful for professionals, academics, managers and graduate students in fuzzy logic, decision sciences, artificial intelligence, mathematical economics, and computational economics. (shrink)

Involuntary commitment links the healthcare, public health, and legislative systems to act as a “carceral health-service.” While masquerading as more humane and medicalized, such coercive modalities nevertheless further reinforce the systems, structures, practices, and policies of structural oppression and white supremacy. We argue that due to involuntary commitment’s inextricable connection to the carceral system, and a longer history of violent social control, this legal framework cannot and must not be held out as a viable alternative to the criminal legal system (...) responses to behavioral and mental health challenges. Instead, this article proposes true alternatives to incarceration that are centered on liberation that seeks to shrink the carceral system’s grasp on individuals’ and communities’ lives. In this, we draw inspiration from street-level praxis and action theory emanating from grassroots organizations and community organizers across the country under a Public Health Abolition framework. (shrink)

This book addresses Muslim business community members who have to deal with ethical situations on a day-to-day basis. It gives key principles of management from an Islamic point of view. Its goal is to help Muslims engaged in business to act in accordance with the Islamic system of ethics. The writer’s experience with different Islamic activities give him a practical background that supports and enlightens his academic knowledge in the vital fields of business management and administration.

On the dominant contemporary accounts of how practical considerations affect what we ought to believe, practical considerations either encroach on epistemic rationality by affecting whether a belief is epistemically justified, or constitute distinctively practical reasons for belief which can only affect what we ought to believe by conflicting with epistemic rationality. This paper argues that Søren Kierkegaard offers a promising alternative view on which practical considerations can affect what we ought to believe without either encroaching on or (necessarily) conflicting with (...) epistemic rationality by determining which among the epistemically permitted outright doxastic attitudes one should all‐things‐considered adopt. (shrink)

A look at the nature of the universe, God, and our place within it explores the transformational role of consciousness in all human enterprise, offering inspirational insights into questions about religion, human existence, and good and evil.

In spite of a renewed interest in the relationship between spirituality and managerial thinking, the literature covering the link between Islam and management has been sparse – especially in the area of ethics. One potential reason may be the cultural diversity of nearly 1.3 billion Muslims globally. Yet, one common element binding Muslim individuals and countries is normative Islam. Using all four sources of this religion’s teachings, we outline the parameters of an Islamic model of normative business ethics. We explain (...) how this ethics model seeks to balance the needs of multiple stakeholders, and discuss its enforcement mechanisms. This Islamic approach to business ethics is centered around criteria that are in common with stakeholder theory such as justice and balance, and includes unique additional criteria such as trust and benevolence. (shrink)

Beekun and Badawi, both professors of management and strategy, have written this primer on leadership integrating contemporary business techniques with traditional Islamic knowledge. The leadership paradigm is changing, and a leadership model based on ethical principles is finally emerging-a position that Islam has taken from the start. The synthesis of the authors results in a highly practical and inspiring manual for developing leadership skills.

"Dans ce second volume de l'Histoire de la philosophie islamique, nous allons expliquer qu'après un succès notable de conciliation entre la raison et la foi dans l'histoire de l'Islam, les théologiens acharites et hanbalites ont remis en cause cet héritage. L'acteur principal de cette lutte a été Al-Ghazâli. Avec lui, le monde musulman a perdu la bataille de la conciliation entre la raison et la foi. Avant de perdre cet héritage, le monde musulman l'a transmis à l'Occident grâce à des (...) penseurs comme Saint-Thomas d'Aquin qui a influencé Descartes, Spinoza et Leibniz. Cette philosophie a été ensuite critiquée et reniée à l'époque moderne par les philosophes Kant, Hegel et Nietzche qui ont proclamé l'émancipation de la raison de tout ordre transcendantal divin. Depuis cette rupture entre la transcendance et la philosophie, l'humanité assiste à une crise de la pensée. Pour sortir de cette crise de la pensée, l'auteur propose de rétablir la conciliation entre la raison et la foi dans un retour à l'héritage de conciliation qui remonte aux Grecs et aux philosophes musulmans avant de passer à l'Occident durant le Moyen Âge et la Renaissance."--Page 4 of cover. (shrink)

"Ce livre propose en deux volumes une vue d'ensemble de l'histoire de la philosophie islamique depuis ses origines au ville siècle jusqu'à son déclin au IIIe siècle. Sa principale idée est que la force de la philosophie islamique à ses débuts a été la conciliation entre la raison et la foi, entre la philosophie d'Aristote et la révélation coranique grâce aux Mutazilites et aux philosophes, Al-Kindi et Al-Fârâbî. Dans ce premier livre, nous racontons la genèse de la philosophie islamique grâce (...) aux sources antiques de la Perse et de la Grèce et à la culture latine qui ont été associées à la révélation coranique. Le mutazilisme qui a été la première théologie dans l'histoire de l'Islam, a été éminemment rationnel et conciliateur. Mais le monde musulman a perdu cet héritage suite à une réaction forte des Acharites et des Hanbalites qui ont évincé les Mutazilites. Pourtant, il resta au monde musulman, la philosophie d'obédience grecque qui a parcouru un long chemin avec Al-Kindi et Al-Fârâbî. Or, celle-ci a été à son tour oubliée par les musulmans en raison d'une nouvelle orientation de la philosophie par Ibn-Rûshd et par ibn-Sina qui a abouti à son déclin."--Page 4 of cover. (shrink)

Confidentiality is a central bioethical principle governing the provider–patient relationship. Dating back to Hippocrates, new laws have interpreted it for the age of precision medicine and electronic medical records. This is where the discussion of privacy and technology often ends in the scientific health literature when Internet-related technologies have made privacy a much more complex challenge with broad psychological and clinical implications. Beyond the recognised moral duty to protect patients’ health information, clinicians should now advocate a basic right to privacy (...) as a means to safeguard psychological health. The article reviews empirical research into the functions of privacy, the implications for psychological development and the resigned sentiment taking hold regarding the ability to control personal data. The article concludes with a call for legislative, educational and research steps to readjust the equilibrium between the individual and ‘Big Data’. (shrink)

In this comparative survey of 191 Egyptian and 92 U.S. executives, we explore the relationship between national culture and ethical decision-making within the context of business. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examine how differences on two of Hofstede’s national culture dimensions, individualism/collectivism, and power distance, are related to the manner in which business practitioners make ethical decisions. Egypt and the U.S. provide an interesting comparison because of the extreme differences in their economies and related business development. (...) Our results indicate that respondents from the U.S, individualistic and low in power distance, were likely to view the decision making outcome in ethics scenarios as more unethical than the more collectivistic and high power distance Egyptians, when applying ethical criteria based on justice, utilitarianism, relativism, and (contrary to our predictions) egoism. However, we also found that both Egyptians and Americans rely on justice, utilitarianism, and relativism in predicting their intentions to behave ethically, and that Americans substitute egoism for justice, when the behavioral intentions of peers are examined. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

Cause and effect relationships play a central role in how we perceive and make sense of the world around us, how we act upon it, and ultimately, how we understand ourselves. Almost two decades ago, computer scientist Judea Pearl made a breakthrough in understanding causality by discovering and systematically studying the “Ladder of Causation” [Pearl and Mackenzie 2018], a framework that highlights the distinct roles of seeing, doing, and imagining. In honor of this landmark discovery, we name this the Pearl (...) Causal Hierarchy (PCH). In this chapter, we develop a novel and comprehensive treatment of the PCH through two complementary lenses, one logical-probabilistic and another inferential-graphical. Following Pearl’s own presentation of the hierarchy, we begin by showing how the PCH organically emerges from a well-specified collection of causal mechanisms (a structural causal model, or SCM). We then turn to the logical lens. Our first result, the Causal Hierarchy Theorem (CHT), demonstrates that the three layers of the hierarchy almost always separate in a measure theoretic sense. Roughly speaking, the CHT says that data at one layer virtually always underdetermines information at higher layers. Since in most practical settings the scientist does not have access to the precise form of the underlying causal mechanisms – only to data generated by them with respect to some of PCH’s layers – this motivates us to study inferences within the PCH through the graphical lens. Specifically, we explore a set of methods known as causal inference that enable inferences bridging PCH’s layers given a partial specification of the SCM. For instance, one may want to infer what would happen had an intervention been performed in the environment (second-layer statement) when only passive observations (first-layer data) are available. We introduce a family of graphical models that allows the scientist to represent such a partial specification of the SCM in a cognitively meaningful and parsimonious way. Finally, we investigate an inferential system known as docalculus, showing how it can be sufficient, and in many cases necessary, to allow inferences across PCH’s layers. We believe that connecting with the essential dimensions of human experience as delineated by the PCH is a critical step towards creating the next generation of AI systems that will be safe, robust, human-compatible, and aligned with the social good. (shrink)

Using Reidenbach and Robin‘s ( Journal of Business Ethics 7, 871–879, 1988) multi-criteria ethics instrument, we carried out the first empirical test of Robertson and Crittenden‘s (Strategic Management Journal 24, 385–392, 2003) cross-cultural map of moral philosophies to examine what ethical criteria guide business people in Russia and the U.S. in their intention to behave. Competing divergence and convergence hypotheses were advanced. Our results support a convergence hypothesis, and reveal a common emphasis on relativism. Americans are also influenced by the (...) justice criterion while Russians tend to emphasize utilitarianism. (shrink)

We investigated the ethical behavior of Turkish university students to compare the difference in ethical behavior between business students and non-business students, examine the impact of key contingency variables on how they make decisions when confronted with an ethical dilemma, and investigate the process underlying the ethical behavior of Turkish students. Data were collected from business students at a major private university in Western Turkey. The results indicate that a Turkish student’s peers, marital status, and education level exert a significant (...) effect on their ethical behavior. Further, business students specifically differed from non-business students in their enhanced use of egoism when confronted with an ethical dilemma. The results of this research may have important educational policy implications for business ethics in Turkey. (shrink)

Desde la tradición de los estudios de gubernamentalidad y sus resonancias en las sociologías políticas y de la educación, en este artículo se recuperan los debates vigentes en torno a las nociones de gubernamentalidad, gobierno y biopolítica desarrolladas en la vasta obra de Michel Foucault y sus continuadoras/es para enlazarlas con las discusiones sobre el objeto de estudio y el campo teórico de la política educativa, enfatizando el potencial analítico que ofrece su grilla de inteligibilidad para los fenómenos educativos propios (...) de las sociedades posdisciplinares. En esa dirección, este trabajo esboza una serie de propuestas epistemológicas, teóricas y metodológicas producidas a partir de una investigación empírica recientemente finalizada (Aguirre, 2022), de corte descriptivo y de carácter cualitativo. En vistas a estos propósitos, se producen diálogos interdisciplinares a la vez que se tensionan y discuten algunos supuestos clásicos y tradicionales de la política educativa, para incitar una renovación analítica que posibilite el estudio de las relaciones sociales de autogobierno y gobierno de las/os otras/os en tanto articulaciones históricas entre el saber, el poder y la subjetividad. Finalmente, se exponen algunos indicios y propuestas para el abordaje sociológico de los fenómenos educativos contemporáneos, que convocan y promueven la necesidad de producir ciertos desplazamientos epistemológicos en el campo teórico de la política educativa, así como invitan a la reconfiguración de sus objetos de estudio en el marco de la adscripción a un enfoque posestructuralista. (shrink)

Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to (...) behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance. (shrink)

The concept of truth arguably plays a central role in many areas of philosophical theorizing. Yet, what seems to be one of the most fundamental principles governing that concept, i.e. the equivalence between P and , is inconsistent in full classical logic, as shown by the semantic paradoxes. I propose a new solution to those paradoxes, based on a principled revision of classical logic. Technically, the key idea consists in the rejection of the unrestricted validity of the structural principle of (...) contraction. I first motivate philosophically this idea with the metaphysical picture of the states-of-affairs expressed by paradoxical sentences as being distinctively . I then proceed to demonstrate that the theory of truth resulting from this metaphysical picture is, in many philosophically interesting respects, surprisingly stronger than most other theories of truth endorsing the equivalence between P and (for example, the theory vindicates the validity of the traditional laws of excluded middle and of non-contradiction, and also vindicates the traditional constraint of truth preservation on logical consequence). I conclude by proving a cutelimination theorem that shows the consistency of the theory. (shrink)

In 1817, in the preface to his Rein analytischer Beweis, Bernard Bolzano revealed that he had decided to postpone the publication of any subsequent instalment of his Beyträge zu einer begründeteren Darstellung der Mathematik because of the few and ‘superficial’ reviews of its first instalment, published in 1810. Bolzano’s transcriptions of the only two known reviews of this book are conserved at the Literární archiv Památníku národního písemnictví / Muzea literatury, in Prague, together with another manuscript on his Beyträge, the (...) provenance of which was unknown to Bolzano’s scholars until recently. In this paper it is shown that this latter manuscript is a draft of an announcement that was published at the time and that was indeed written at least to some extent by Bolzano himself. This hitherto unknown announcement of Bolzano’s Beyträge not only solves the mystery surrounding that manuscript, but also helps to date the publication of this book more precisely and provides an unusual insight into what we must take Bolzano himself to have considered most noteworthy about his work, namely his study on logic. The paper includes a transcription of the manuscript and an English translation of the announcement. (shrink)

Supervenience is one of the 'hot discoveries' of analytic philosophy, and this collection of essays on the topic represents an examination of it and its application to major areas of philosophy. The interest in supervenience has much to do with the flexibility of the concept. To say that x supervenes on y indicates a degree of dependence without committing one to the view that x can be reduced to y. Thus supervenience is a relationship that has the potential of replacing (...) the traditional notion of dependence, while performing at least part of the function reductive relationships were supposed to fulfil. Moreover, since it is a topic-neutral concept, supervenience has a wide range of applicability. (shrink)

This study focuses on the cultural context of ethical decision making by considering the relationship between power distance and ethical judgment. Specifically, we propose that this relationship exists because of the influence of peers on ethical judgment and perceptions of justice. Considering the importance of peers in stage three of Kohlberg's model of moral development, we argue that peers are the basis for social comparisons, social cues and social identification and, hence, are critical to an individual's beliefs about justice. Using (...) scenarios developed by Reidenbach and Robin, data were collected from German and Italian graduate business students. Germany and Italy differ substantially in power distance, but not in the three other cultural dimensions of Hofstede. Results show that the ethical assessment of the respondents from the two countries differs when justice criteria are used. Theoretical and practical implications of the results are discussed. (shrink)

This study focuses on the cultural context of ethical decision making by considering the relationship between power distance and ethical judgment. Specifically, we propose that this relationship exists because of the influence of peers on ethical judgment and perceptions of justice. Considering the importance of peers in stage three of Kohlberg's model of moral development, we argue that peers are the basis for social comparisons, social cues and social identification and, hence, are critical to an individual's beliefs about justice. Using (...) scenarios developed by Reidenbach and Robin, data were collected from German and Italian graduate business students. Germany and Italy differ substantially in power distance, but not in the three other cultural dimensions of Hofstede. Results show that the ethical assessment of the respondents from the two countries differs when justice criteria are used. Theoretical and practical implications of the results are discussed. (shrink)

The article comments on the view of authors Johannes Fabian and Emmanuel Levinas on the Africanist research and social praxis in Africa. Fabian determined his ideas within anthropology, while Levinas used philosophy and ethics. The author emphasized that their reflections articulate the need for a dialogical approach in Africanist scholarship. He argued that coevalness is not enough to redress the effects of colonial and postcolonial objectification of human existence in the country.

The Consistent Histories (CH) formalism aims at a quantum mechanical framework which could be applied even to the universe as a whole. CH stresses the importance of histories for quantum mechanics, as opposed to measurements, and maintains that a satisfactory formulation of quantum mechanics allows one to assign probabilities to alternative histories of a quantum system. It further proposes that each realm, that is, each set of histories to which probabilities can be assigned, provides a valid quantum-mechanical account, but that (...) different realms can be mutually incompatible. Finally, some of its proponents offer an “evolutionary” explanation of our existence in the universe and of our preference for quasiclassical descriptions of nature. The present work questions the validity of claims offered by CH proponents asserting that it solves many interpretational problems in quantum mechanics. In particular, we point out that the interpretation of the framework leaves vague two crucial points, namely, whether realms are fixed or chosen and the link between measurements and histories. Our claim is that by doing so, CH overlooks the main interpretational problems of quantum mechanics. Furthermore, we challenge the evolutionary explanation offered and we critically examine the proposed notion of a realm-dependent reality. (shrink)

In Crull it is argued that, in order to confront outstanding problems in cosmology and quantum gravity, interpretational aspects of quantum theory can by bypassed because decoherence is able to resolve them. As a result, Crull concludes that our focus on conceptual and interpretational issues, while dealing with such matters in Okon and Sudarsky, is avoidable and even pernicious. Here we will defend our position by showing in detail why decoherence does not help in the resolution of foundational questions in (...) quantum mechanics, such as the measurement problem or the emergence of classicality. (shrink)