Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 80-99, January 2022.

Business Ethics, the Environment & Responsibility, EarlyView.

We investigate the relationship between the dark triad personality traits (Machiavellianism, narcissism, and psychopathy) of managers and the practice of reporting manipulation using a primary survey of 837 professionals working in accounting and finance departments. We find that (a) managers who exhibit dark personality traits are associated with a higher prevalence of fraudulent accounting practices in their accounting and finance departments and (b) traditional risk management mechanisms are only partially effective in mitigating this effect. Internal audits are effective in curtailing (...) the negative behavior of managers with dark triad traits only if these internal audits are outsourced and performed by independent external personnel but not if they are conducted by internal personnel. This suggests that managers with dark triad traits are able to manipulate other employees quite effectively. Consequently, having external personnel perform the auditing task provides a safeguard against such unethical practices and manipulation. This finding has strong practical implications, as it provides support for outsourcing internal audits rather than keeping them in-house. (shrink)

We study the relationship between risk managers’ dark triad personality traits (Machiavellianism, narcissism, and psychopathy) and their selective hedging activities. Using a primary survey of 412 professional risk managers, we find that managers with dark personality traits are more likely to engage in selective hedging than those without. This effect is particularly pronounced for older, male, and less experienced risk managers. The effect is also stronger in smaller firms, less centralized risk management departments, and family-owned firms.

In chapter 3 of Genesis, the serpent speaks to Eve and foretells: if Adam and Eve taste the fruit, their eyes will open and they will be like gods, “knowing good and evil” (iii, 5). As soon as the...

The idea of the genetic unity of all mankind is an integral part of Christian teaching. The purpose of this brief survey is to illustrate its role within the Greek patristic tradition, and then to point to a few examples from modern science which lend support to this ancient idea.

The future of salmon aquaculture depends on the adoption of alternative feed resources in order to reduce the need for fish meal and fish oil. This may include resources such as species from lower trophic levels, by-products and by-catch from fisheries and aquaculture, animal by-products, plants, genetically modified (GM) plants, nutritionally enhanced GM plants and products from microorganisms and GM microorganisms. Here, we report on a deliberative assessment of these alternative feed resources, involving 18 participants from different interest groups within (...) Norwegian salmon aquaculture. The participants defined a broad range of appraisal criteria concerning health and welfare issues, economical issues, environmental issues, and knowledge and social issues. A number of uncertainties, in the form of incomplete knowledge, diverging opinions, and context specific factors were identified when the participants evaluated the alternatives. Our findings support the need for more research on the suitability of alternative feed resources for farmed salmon. Additionally, the study underlines the importance of facilitating deliberative assessments in order to map the plurality of perspectives and explore qualitative aspects of uncertainty. Such initiatives improve the information base upon which decisions on future feed resources for farmed salmon are made. (shrink)