This study explores how financial executives retrospectively account for their crossing the line into financial statement fraud while acting within or reacting to a financialized corporate environment. We conduct our investigation through face-to-face interviews with 13 former C-suite financial executives who were involved in and indicted for major cases of accounting fraud. Five different themes of accounts emerged from the narratives, characterizing executives’ fraud immersion as a meaning-making process by which the particulars of the proximal social context and individual motivations (...) collectively molded executives’ vocabularies of fraud immersion. Our executives’ narratives portray their fraud entanglement as typically occurring in small, incremental steps. Their accounts expand our understanding of the influence of socialization on executive-level financial fraud beyond the individualized focus of the fraud triangle model. (shrink)

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)

John Rist's What Is a Person? is a scholarly, rich, and trenchant study of the history of the concept of personhood in Western thought. However, its sharp critique of modern and postmodern accounts of personhood, though thought-provoking, also uses jarringly polemical language, which further undermines the book's flawed overall argument. The first section, "Constructing the Mainline Tradition," carefully mines ancient and medieval sources, tracing with nuance and complexity the different threads in the notion of person. The threads are religious, (...) philosophical, legal, and literary, and the philosophical sources are multiple. Rist does not privilege Boethius's definition in Contra Eutychem et Nestorium of person as... (shrink)

Firms’ real estate choices significantly affect their sustainability, due to real estate’s impact on the natural environment. This paper investigates the ecological responsiveness of firms in specific industries by analyzing the decisions these firms make in occupying office space. We analyze the decisions of more than 11,000 tenants to choose office space in green buildings or in, otherwise comparable, conventional buildings nearby. Controlling for building quality and location, we find that corporations in the oil and banking industries, as well as (...) non-profit organizations, are among the most prominent green tenants. Furthermore, measures of an industry’s human capital intensity are positively related to the propensity to lease green office space. These empirical findings confirm the theoretical framework on economic advantage and institutional pressure as important determinants for the ecological responsiveness of firms. (shrink)

Mao has responded to the challenge of adapting Marxism to traditional Chinese thought through his two creative developments of Marxism: the ideological definition of class and the concept of permanent revolution, based on intra-personal class-struggle.

Mao has responded to the challenge of adapting Marxism to traditional Chinese thought through his two 'creative developments' of Marxism: the ideological definition of class and the concept of permanent revolution, based on intra-personal class-struggle.

The purpose of the article is to examine the development of skepticism in indian philosophical thought. A number of important vedic passages are analyzed in order to show that although the authors were concerned with questions about the origins and guarantees of knowledge claims, There was no developed philosophical skepticism in the vedic age. The skepticism of purandara is examined to illustrate the carvaka position. Jayarasi bhatta's thorough-Going skepticism is examined to show that complete skepticism is self-Contradictory--It involves claiming to (...) know that the criteria for valid knowledge "cannot" be met. It is suggested that recognition of the skeptic's inconsistency in holding that it is "known" that no knowledge is possible may have been one of the reasons why skepticism failed to take hold in india, Despite great emphasis on epistemological issues. (shrink)

The often turbulent but nevertheless short history of psychology as a science reveals a strange and often strained relationship with its parent, philosophy. Martin Heidegger played a prominent role in the developing dialogue between philosophy and psychology in this country. As such, he was identified as a principal contributor to the philosophy of existentialism. And Ludwig Binswanger was seen as being the bridge between existential philosophy and psychotherapy. Heidegger's method of inquiry, meticulously thought through and developed, has become an eloquent (...) expression of man's never-ending search for knowledge and the clarification of what "is." This method, along with the scope of his questioning, has generated the development of a phenomenological foundation for medicine and psychology. In this paper, the author attempts to demonstrate Heidegger's work as remarkably poignant for the human condition. He shows how Binswanger, seeing and sensing these new insights, nevertheless remained captive to traditional expressions of thought. And, he shows how Medard Boss, having access to Heidegger himself in dialogue, has expressed the need for a new type of thinking in a frenetic world which tenaciously holds onto and refines one world-relationship to the neglect of others as the only avenue to truth. 2012 APA, all rights reserved). (shrink)

In this 1976 volume, Professor Ziman paints a broad picture of science, and of its relations to the world in general. He sets the scene by the historical development of scientific research as a profession, the growth of scientific technologies out of the useful arts, the sources of invention and technical innovation, and the advent of Big Science. He then discusses the economics of research and development, the connections between science and war, the nature of science policy and the moral (...) dilemmas of social responsibility in science. Each topic is introduced by reference to easily understandable particular examples, with a large number of illustrations chosen to bring out the concreteness and reality of science as a human activity. Professor Ziman gives a chapter-by-chapter list of suggested topics for oral and written discussion, intended to provoke critical, sceptical attitudes to simplified solutions to real issues, and comments briefly on relevant books and other sources. (shrink)