Psychoanalysis engages with the difficult subjects in life, but it has been slow to address climate change. Climate Crisis, Psychoanalysis, and Radical Ethics draws on the latest scientific evidence to set out the likely effects of climate change on politics, economics and society more generally, including impacts on psychoanalysts. Despite a tendency to avoid the warnings, times of crisis summon clinicians to emerge from comfortable consulting rooms. Daily engaged with human suffering, they now face the inextricably bound together crises of (...) global warming and massive social injustices. After considering historical and emotional causes of climate unconsciousness and of compulsive consumerism, this book argues that only a radical ethics of responsibility to be "my other s keeper" will truly wake us up to climate change and bring psychoanalysts to actively take on responsibilities, such as demanding change from governments, living more simply, flying less, and caring for the earth and its inhabitants everywhere. Linking climate justice to radical ethics by way of psychoanalysis, Donna Orange explores many relevant aspects of psychoanalytic expertise, referring to work on trauma, mourning, and the transformation of trouble into purpose. Orange makes practical suggestions for action in the psychoanalytic and psychotherapeutic communities: reducing air travel, consolidating organizations and conferences, better use of internet communication and education. This book includes both philosophical considerations of egoism as problematic, together with work on shame and envy as motivating compulsive and conspicuous consumption. The interweaving of climate emergency and massive social injustice presents psychoanalysts and organized psychoanalysis with a radical ethical demand and an extraordinary opportunity for leadership. Climate Crisis, Psychoanalysis, and Radical Ethics will provide accessible and thought-provoking reading for psychoanalysts and psychotherapists, as well as philosophers, environmental studies scholars and students studying across these fields. ". (shrink)

With a unique blend of clinical compassion and philosophical reflection, Donna M. Orange illuminates the nature and process of psychoanalytic understanding within the intimate and healing human context of treatment. Moving away from objectivist empiricism and its polar opposite, constructivist relativism, her work details a paradigm shift to a perspectival realism that does justice to the concerns of both. Laying the groundwork for a fuller, more encompassing view of psychoanalytic practice, Emotional Understanding is enlightening reading for all mental (...) health professionals interested in psychodynamic theory and treatment. (shrink)

_Thinking for Clinicians_ provides analysts of all orientations with the tools and context for working critically within psychoanalytic theory and practice. It does this through detailed chapters on some of the philosophers whose work is especially relevant for contemporary theory and clinical writing: Emmanuel Levinas, Martin Buber, Ludwig Wittgenstein, Maurice Merleau-Ponty, and Hans-Georg Gadamer. Orange presents the historical background for their ideas, along with clinical vignettes to help contextualize their theories, further grounding them in real-world experience. With a hermeneutic (...) sensibility firmly in mind, _Thinking for Clinicians_ rewards as it challenges and will be a valuable reference for clinicians who seek a better understanding of the philosophical bases of contemporary psychoanalytic theory. (shrink)

What is hermeneutics? -- The suffering stranger and the hermeneutics of trust -- Sandor Ferenczi : the analyst of last resort and the hermeneutics of trauma -- Frieda Fromm-Reichmann : incommunicable loneliness -- D.W. Winnicott : humanitarian without sentimentality -- Heinz Kohut : glimpsing the hidden suffering -- Bernard Brandchaft : liberating the incarcerated spirit.

Nourishing the Inner Life of Clinicians and Humanitarians: The Ethical Turn in Psychoanalysis, demonstrates the demanding, clinical and humanitarian work that psychotherapists often undertake with fragile and devastated people, those degraded by violence and discrimination. In spite of this, Donna M. Orange argues that there is more to human nature than a relentlessly negative view. Drawing on psychoanalytic and philosophical resources, as well as stories from history and literature, she explores ethical narratives that ground hope in human goodness (...) and shows how these voices, personal to each analyst, can become sources of courage, warning and support, of prophetic challenge and humility which can inform and guide their work. Over the course of a lifetime, the sources change, with new ones emerging into importance, others receding into the background. Donna Orange uses examples from ancient Rome, from twentieth century Europe, from South Africa, and from nineteenth century Russia. She shows how not only can their words and examples, like those of our personal mentors, inspire and warn us; but they also show us the daily discipline of spiritual self-care, although these examples rely heavily on the discipline of spiritual reading, other practitioners will find inspiration in music, visual arts, or elsewhere and replenish the resources regularly. Nourishing the Inner Life of Clinicians and Humanitarians will help psychoanalysts to develop a language with which to converse about ethics and the responsibility of the therapist/analyst. This is an exceptional contribution highly suitable for practitioners and students of psychoanalysis and psychotherapy. Donna M. Orange teaches, consults, and offers study groups for psychoanalysts and gestalt therapists. She seeks to integrate contemporary psychoanalysis with radically relational ethics. Recent books are _Thinking for Clinicians: Philosophical Resources for Contemporary Psychoanalysis and the Humanistic Psychotherapies _, and _The Suffering Stranger: Hermeneutics for Everyday Clinical Practice_, both from Routledge. (shrink)

Psychoanalysis, History, and Radical Ethics: Learning to Hear explores the importance of listening, being able to speak, and those who are silenced, from a psychoanalytic perspective. In particular, it focuses on those voices silenced either collectively or individually by trauma, culture, discrimination and persecution, and even by the history of psychoanalysis. Drawing on lessons from philosophy and history as well as clinical vignettes, this book provides a comprehensive guide to understanding the role of trauma in creating silence, and the importance (...) for psychoanalysts of learning to hear those silenced voices. (shrink)

This essay makes two points: (a) Dualities between implicit and explicit?like the older ones between body and mind, primary and secondary process, nonverbal and symbolic, inner and outer, unconscious and conscious, emotion and cognition, and so on?can be understood as poles on a complex continuum of experience or as aspects of complex experiential systems; and (b) metaphor in dialogue can create a process of understanding between people and aspects of their experience that seem, on the face of it, to be (...) very far apart or even beyond comprehension. (shrink)

A book exploring the relationship between post-Cartesian philosophy and psychoanalysis.

First Published in 2009. Routledge is an imprint of Taylor & Francis, an informa company.

If the task of a post-Cartesian psychoanalysis is understood as one of exploring the patterns of emotional experience that organize subjective life, one can recognize that this task is pursued within a framework of delimiting assumptions concerning the ontology of the person. In this paper, we discuss these assumptions as they have emerged in the thinking of four major philosophers on whom we have drawn: Søren Kierkegaard, Friedrich Nietzsche, Ludwig Wittgenstein, and Martin Heidegger. Our purpose in what follows is to (...) describe essential ideas of these various thinkers and to identify the formative personal contexts within which their key insights into human life took form. By psychologically contextualizing philosophical assumptions, we hope to make progress toward discerning the particularization of scope that may be associated with these assumptions, and hence to begin a further opening up of the horizons of understanding that inevitably encircle psychoanalytic inquiry. (shrink)

Mental time travel is defined as projecting the self into the past and the future. Despite growing evidence of the similarities of remembering past and imagining future events, dominant theories conceive of these as distinct capacities. I propose that memory and imagination are fundamentally the same process – constructive episodic simulation – and demonstrate that the ‘simulation system’ meets the three criteria of a neurocognitive system. Irrespective of whether one is remembering or imagining, the simulation system: acts on the same (...) information, drawing on elements of experience ranging from fine-grained perceptual details to coarser-grained conceptual information and schemas about the world; is governed by the same rules of operation, including associative processes that facilitate construction of a schematic scaffold, the event representation itself, and the dynamic interplay between the two ; and is subserved by the same brain system. I also propose that by forming associations between schemas, the simulation system constructs multi-dimensional cognitive spaces, within which any given simulation is mapped by the hippocampus. Finally, I suggest that simulation is a general capacity that underpins other domains of cognition, such as the perception of ongoing experience. This proposal has some important implications for the construct of ‘MTT’, suggesting that ‘time’ and ‘travel’ may not be defining, or even essential, features. Rather, it is the ‘mental’ rendering of experience that is the most fundamental function of this domain-general simulation system enabling humans to re-experience the past, pre-experience the future, and also comprehend the complexities of the present. (shrink)

This study examines the impact of a social desirability response bias as a personality characteristic (self-deception and impression management) and as an item characteristic (perceived desirability of the behavior) on self-reported ethical conduct. Findings from a sample of college students revealed that self-reported ethical conduct is associated with both personality and item characteristics, with perceived desirability of behavior having the greatest influence on self-reported conduct. Implications for research in business ethics are drawn, and suggestions are offered for reducing the effects (...) of a socially desirable response bias. (shrink)

“When Species Meet is a breathtaking meditation on the intersection between humankind and dog, philosophy and science, and macro and micro cultures.” —Cameron Woo, Publisher of Bark magazine In 2006, about 69 million U.S. households had pets, giving homes to around 73.9 million dogs, 90.5 million cats, and 16.6 million birds, and spending over $38 billion dollars on companion animals. As never before in history, our pets are truly members of the family. But the notion of “companion species”—knotted from human (...) beings, animals and other organisms, landscapes, and technologies—includes much more than “companion animals.” In When Species Meet, Donna J. Haraway digs into this larger phenomenon to contemplate the interactions of humans with many kinds of critters, especially with those called domestic. At the heart of the book are her experiences in agility training with her dogs Cayenne and Roland, but Haraway’s vision here also encompasses wolves, chickens, cats, baboons, sheep, microorganisms, and whales wearing video cameras. From designer pets to lab animals to trained therapy dogs, she deftly explores philosophical, cultural, and biological aspects of animal-human encounters. In this deeply personal yet intellectually groundbreaking work, Haraway develops the idea of companion species, those who meet and break bread together but not without some indigestion. “A great deal is at stake in such meetings,” she writes, “and outcomes are not guaranteed. There is no assured happy or unhappy ending—socially, ecologically, or scientifically. There is only the chance for getting on together with some grace.” Ultimately, she finds that respect, curiosity, and knowledge spring from animal-human associations and work powerfully against ideas about human exceptionalism. One of the founders of the posthumanities, Donna J. Haraway is professor in the History of Consciousness Department at the University of California, Santa Cruz. Author of many books and widely read essays, including The Companion Species Manifesto: Dogs, People, and Significant Otherness and the now-classic essay “The Cyborg Manifesto,” she received the J. D. Bernal Prize in 2000, a lifetime achievement award from the Society for Social Studies in Science. (shrink)

Abstract:In this article we first review the development of the concept of global business citizenship and show how the libertarian political philosophy of free-market capitalism must give way to a communitarian view in order for the voluntaristic, local notion of “corporate citizenship” to take root. We then distinguish the concept of global business citizenship from “corporate citizenship” by showing how the former concept requires a transition from communitarian thinking to a position of universal human rights. In addition, we link global (...) business citizenship to global business strategy and to three analytical levels of ethical norms. Finally, we trace a process whereby global businesses can implement fundamental norms and learn to accommodate to legitimate cultural differences. (shrink)

Most opponents of somatic cell nuclear transfer and embryonic stem cell technologies base their arguments on the twin assertions that the embryo is either a human being or a potential human being, and that it is wrong to destroy a human being or potential human being in order to produce stem cell lines. Proponents’ justifications of stem cell research are more varied, but not enough to escape the charge of obsession with the status of the embryo. What unites the two (...) warring sides in ‘the stem cell wars’ is that women are equally invisible to both: ‘the lady vanishes.’ Yet the most legitimate property in the body is that which women possess in their reproductive tissue and the products of their reproductive labour. By drawing on the accepted characterisation in the common law of property as a bundle of rights, and on a Hegelian model of contract as mutual recognition, we can lessen the impact of the tendency to regard women and their ova as merely receptacles and women’s reproductive labour as unimportant. (shrink)

Modest_Witness@Second_Millennium. FemaleMan_Meets_OncoMouse explores the roles of stories, figures, dreams, theories, facts, delusions, advertising, institutions, economic arrangements, publishing practices, scientific advances, and politics in twentieth- century technoscience. The book's title is an e-mail address. With it, Haraway locates herself and her readers in a sprawling net of associations more far-flung than the Internet. The address is not a cozy home. There is no innocent place to stand in the world where the book's author figure, FemaleMan, encounters DuPont's controversial laboratory rodent, OncoMouse. (...) Haraway sees the world of contemporary technoscience as a drama. Information sciences and life sciences are at the center of the dramatic action. Scenes are set in landscapes where maps of human genetic differences are stored in databases, racialized bodies are reconfigured by morphing for photographs in popular magazines, and transgenic mice important to breast cancer research are patented intellectual property. The actors are many, and not all are human. Beginning with the Modest Witness, the key figure in the Science Revolution, Haraway shows us the trouble lurking in race and gender- marked practices for attesting to matters of fact. In later scenes, Haraway explores the kinship relations among the many cyborg creatures produced in the late twentieth-century--in nuclear research, genetic engineering, reproductive technologies, computer-mediated representational practices, and mutations in biological approaches to "race.". (shrink)

Most opponents of somatic cell nuclear transfer and embryonic stem cell technologies base their arguments on the twin assertions that the embryo is either a human being or a potential human being, and that it is wrong to destroy a human being or potential human being in order to produce stem cell lines. Proponents’ justifications of stem cell research are more varied, but not enough to escape the charge of obsession with the status of the embryo. What unites the two (...) warring sides in ‘the stem cell wars’ is that women are equally invisible to both: ‘the lady vanishes.’ Yet the most legitimate property in the body is that which women possess in their reproductive tissue and the products of their reproductive labour. By drawing on the accepted characterisation in the common law of property as a bundle of rights, and on a Hegelian model of contract as mutual recognition, we can lessen the impact of the tendency to regard women and their ova as merely receptacles and women’s reproductive labour as unimportant. (shrink)

The study assesses how a social desirability (SD) bias influences the relationship between several independent and dependent variables commonly investigated in ethics research. The effect of a SD bias was observed when a questionnaire was administered under varying conditions of anonymity and with different measurement techniques for the SD construct. Findings reveal that a SD bias is present in the majority of relationships studied, and it most frequently plays a moderating role. While the measure of SD influences the strength and (...) type of relationship, condition of anonymity has relatively little effect on the level of SD. (shrink)

That a coherent account of the origins and early history of the British Association for the Advancement of Science has yet to be written is not altogether surprising. Even when the facts of the matter have been retrieved from the scattered papers of Babbage, Brewster, J. D. Forbes, Murchison, John Phillips, Vernon Harcourt, Whewell, and the rest, their organization into a connected whole remains a formidable business. The present paper seeks to identify the roles played in this important chapter in (...) the chronicles of British science by David Brewster (1781–1868), the Scottish natural philosopher, and William Vernon Harcourt (1789–1871), the York clergyman. Inquiries of this kind—into the proper apportioning of the credit for a discovery, a technique, or the rise of an institution—are only saved from sterility if they make possible a better understanding of the critical events. The present review of the origins of the British Association leads to the modest but important conclusion that the organization brought into existence by Vernon Harcourt at York in September 1831 was subtly but significantly different from that which had originally been proposed by Brewster. If this is so, some of the existing accounts of the matter stand in need of revision. (shrink)

In _Plato's_ Timaeus _and the Missing Fourth Guest_, Donna M. Altimari Adler offers an original account of Plato's Timaeus from 35a-36d, yielding a new interpretation of the _Timaeus_ scale and cosmic harmony imbedded in the text.

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

Th is inquiry outlines Karl Buhler’s three kinds of deixis, focusing particularly on his most advanced use – deixis am phantasma (deictics to refer to absentreferents). This use is of primary import to the semiosis of index, given the centrality of the object and the interpretant in changing the function of the indexical sign in ontogeny. Employing deictic signs to refer to absent objects (some of which are mental) constitutes a catalyst from more social, conventional, uses to more internal, imaginative, (...) ones. Buhler’s analogy of mental objects as a “mimesis” serves as the genesis for the claim that static and more dynamic memories, fuelled by affect, drive deictics to refer to more dynamic objects and more dynamic interpretants, into more constructed realities. Peirce’s two types of objects and three types of interpretants complete Buhler’s deictic framework; they determine advances in deictic semiosis undeveloped by Buhler, and offer rationale for how it is that deictic use extends the semiosis of index. (shrink)

Taboo terms offer a playground for linguistic creativity in language after language, and sign languages form no exception. The present paper offers the first investigation of taboo terms in sign languages from a cognitive linguistic perspective. We analyze the linguistic mechanisms that introduce offense, focusing on the combined effects of cognitive metonymy and iconicity. Using the Think Aloud Protocol, we elicited offensive or crass signs and dysphemisms from nine signers. We find that German Sign Language uses a variety of linguistic (...) means to introduce and enhance offense, many of which rely on iconic properties of the taboo sign. In conjunction with cross-linguistically common metonymic word-formation strategies, the degree of visual explicitness of a sign increases its potential to offend. Semantically similar taboo signs based on the same metonymic anchor but differing in their degree of iconicity also differ in offensiveness. This allows for creating dysphemisms and euphemisms via phonological changes to a sign. We further show that embodiment creates modality-enhanced ‘vicarious embarrassment’ in the viewer that results in the respective signs being judged obscene or offensive. Further, lexical blending and non-manual enhancement play a role in the creation of dysphemisms in DGS. Lastly, we propose that iconicity as a cognitive structuring principle of linguistic expressions constrains the possible semantic extensions of iconic taboo terms. (shrink)

Donna Haraway's work has transformed the fields of cyberculture, feminist studies, and the history of science and technology. Her subjects range from animal dioramas in the American Museum of Natural History to research in transgenic mice, from gender in the laboratory to the nature of the cyborg. Trained as an historian of science, she has produced a series of books and essays that have become essential reading in cultural studies, gender studies, and the history of science. The Haraway Reader (...) brings together a generous selection of Donna Haraway's work. Included is her "Manifesto for Cyborgs," in which she famously wrote that she "would rather be a cyborg than a goddess." Other selections are taken from her three major works, Primate Visions, Modest Witness , and Simians, Cyborgs and Women , as well as some of her more recent writing on animals. For readers in cultural studies, feminist theory, science studies, and cyberculture, Donna Haraway is one of our keenest observers of nature, science, and the social world. This volume is the best introduction to her thought. (shrink)

In the early twentieth century, the life philosophy of Henri Bergson summoned the _élan vital_, or vital force, as the source of creative evolution. Bergson also appealed to intuition, which focused on experience rather than discursive thought and scientific cognition. Particularly influential for the literary and political Négritude movement of the 1930s, which opposed French colonialism, Bergson's life philosophy formed an appealing alternative to Western modernity, decried as "mechanical," and set the stage for later developments in postcolonial theory and vitalist (...) discourse. Revisiting narratives on life that were produced in this age of machinery and war, Donna V. Jones shows how Bergson, Nietzsche, and the poets Leopold Senghor and Aimé Césaire fashioned the concept of life into a central aesthetic and metaphysical category while also implicating it in discourses on race and nation. Jones argues that twentieth-century vitalism cannot be understood separately from these racial and anti-Semitic discussions. She also shows that some dominant models of emancipation within black thought become intelligible only when in dialogue with the vitalist tradition. Jones's study strikes at the core of contemporary critical theory, which integrates these older discourses into larger critical frameworks, and she traces the ways in which vitalism continues to draw from and contribute to its making. (shrink)

The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...) compliance scenario with 174 experienced taxpayers as participants. Factor analysis of the social norm questions successfully identified four distinct social norm constructs, in line with Cialdini and Trost (1998). Results of the path analysis show that individuals’ standards for behavior/ethical beliefs (personal norms) as well as the expectations of close others (subjective norms) directly influence tax compliance decisions, whereas general societal expectations (injunctive norms) and other individuals’ actual behavior (descriptive norms) have an indirect influence. This shows that social norms have important direct as well as indirect influences on tax compliance behavior. We also investigate a number of attitudinal variables that may be related to social norms and taxpayer compliance. The results of this study further clarify the important role that social norms have with regard to taxpayers’ compliance behavior. (shrink)

The article clarifies the way in which ‘the aesthetic’ is conceptualised in relation to business ethics in order to assess its potential to inform theory building and developmental practices within the business ethics field. A systematic review of relevant literature is undertaken which identifies three ontologically based accounts of the relationship between the aesthetic and business ethics: ‘positive’ ones, ‘negative’ accounts and ‘Postmodern’ renderings. Five epistemologically based approaches are also made explicit: those in which the aesthetic is thought to develop (...) enhanced perceptual discernment, those in which the aesthetic catalyses emotional sensitivity, those in which the aesthetic contributes to imaginative capacity, those in which the aesthetic prompts integrative apprehension and those in which the aesthetic is seen to foster critical reflexivity. The review reveals two key findings: firstly, the dearth of empirically based research to substantiate claims made about the aesthetic’s ability to foster ethical capabilities, which leads to proposals for further research; secondly, the analysis indicates the significance of critical reflexivity both in resolving the apparent dichotomy between ontologically based perspectives asserting the aesthetic’s ability to lead to ethically sound or egregious behaviour, and in underpinning the capacities of perceptual discernment, emotional connectivity, imagination and integrative apprehension which epistemologically based approaches assert the aesthetic can foster. (shrink)

Barzykowski and Moulin's view on involuntary autobiographical memory focuses on automatic activation of representations and inhibitory control mechanisms. We discuss how and when a known neural mechanism – pattern completion – may result in involuntary autobiographical memories, the types of cues that may elicit this phenomenon and consider interactions with future-oriented cognition.

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...) the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment. (shrink)

For every uncountable regular cardinalκ and any cardinalλ≧κ,P κ λ denotes the set $\left\{ {x \subseteqq \lambda :\left| x \right|< \kappa } \right\}$ . Furthermore, < denotes the binary operation defined inP κ λ byx (...) + denotes the setP κ λ−I, andI * the filter dual toI.An idealI overP κ λ is said to benormal iff every functionf:P κ λ→λ with the property that {x∈P κ λ:f(x)∈x}∈I + is constant on a set inI +.I is said to bestrongly normal iff every functionf:P κ λ→P κ λ with the property that {x∈P κ λ:x∩xκ≠Ø∧f(x)shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)