In response to recent calls to extend the underlying theories used in the literature :375–413, 2005; Craft in J Bus Ethics 117:221–259, 2013), we review the usefulness of social norm theory in empirical business ethics research. We begin by identifying the seeds of social norm theory in Adam Smith’s The Theory of Moral Sentiments, the Glasgow Edition, Oxford University Press, Oxford, 1759/1790) seminal work, The Theory of Moral Sentiments. Next, we introduce recent theory in social norm activation by Bicchieri and (...) compare the new theory to two theoretical frameworks found in the literature: Kohlberg’s Handbook of socialization theory and research, Rand McNally, Chicago, IL, 1969; in: Lickona Moral development and behavior, Holt, Rinehart & Winston, New York, 1976) theory of moral development and Cialdini and Trost’s The handbook of social psychology, Oxford University Press, Boston, 1998) taxonomy of social norms. We argue that the new theory provides useful insights by emphasizing the ability of situational cues and information to generate common expectations for social/moral norms. The theory is particularly useful for empirical research in business ethics because it gives both organizational and individual factors a role in motivating norm-based behavior. To demonstrate this usefulness, we present examples where the theory has been effectively applied in experimental accounting research to generate new insights. We conclude by citing specific examples where the theory may prove useful in empirical business ethics research. (shrink)

We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors are salient to (...) the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

On 6 September 1836, George White wrote from Hatton Garden to T. B. Hall in Liverpool:I see by an advertisement that [there is] a proposition to form a Society to be called the Botanical Society of London—Its objects are the advancement of Botanical Science in general but more especially systematic and descriptive Botany—the formation of a Library, Museum & Herbarium—A meeting will be held at the Crown & Anchor, Strand, tomorrow evening & it is my intention to attend it—It has (...) been proposed thatLadiesshould be admitted!!!If the writer of those words lived up to his declared intention and did attend that or any other of the long string of inaugural meetings the Society held during the last quarter of that year, he would have been startled, perhaps even appalled to find how seriously that last-mentioned proposal had been taken. For on 3 November he would have found in the room at the Crown and Anchor Tavern (according to one report) ‘a crowded assembly of both ladies and gentlemen’. He would also have heard the founder of the Society, the nineteen-year-old Daniel Cooper, deliver a paper on the effects of light on plants, which (according to the same report) ‘excited great interest, more particularly with the ladies’. A fortnight later the meeting was again ‘numerously attended’ and again it attracted a number of the supposedly unlearned sex, some of whom by then were ‘members of the society’ unambiguously. (shrink)

The debate about cloning that took place 25 years ago, although directed toward a different sort of cloning, elucidates fundamental issues currently at stake in reproductive technologies and research. Paul Ramsey and Joseph Fletcher were participants in this early debate. The differences between Ramsey and Fletcher about the meaning and sufficiency of freedom, the understanding and weighing of good and evil, the connection between embodiment and personhood, the relationship of humans with nature, and the meaning of parenthood suggest both a (...) broader agenda for the debate about cloning and a cautious move forward in the development of embryo splitting. (shrink)

Under an approach advocated by Noyes, this paper introduces a testable theory which explains a single-photon type of nonlinear photoionization described by Panarella. The present theory differs from that of Panarella in that the former depends upon the standard first principles of quantum mechanics, while the latter seeks to revise these principles.

Recent computer simulations indicate that a system ofn gravitating masses breaks up, even when the total energy is negative. As a result, almost any initial phase-space distribution results in a universe that eventually expands under the Hubble law. Hence Hubble expansion implies little regarding an initial cosmic state. Especially it does not imply the singularly dense superpositioned state used in the big bang model.

This book provides an in-depth analysis of consumerism that draws from a wide range of theoretical, clinical and methodological approaches. Contributors demonstrate that consumerism and the culture that surrounds it exert profound and often undesirable effects on both people's individual lives and on society as a whole. Far from being distant influences, advertising, consumption, materialism and the capitalistic economic system affect personal, social and ecological well-being on many levels. Contributors also provide a variety of potential interventions for counteracting the negative (...) influence of consumerism. (shrink)

. This paper reports the preliminary results from a semester-long ethics project at an AACSB accredited, regional comprehensive undergraduate school. This project culminated in an Ethics Awareness Week, which highlight a case study of the controversial EverQuest® multi-player online game. Issues of project planning and design are outlined, the dynamics of a business program-wide approach to ethics are social responsibility are presented, student survey results are presented and analyzed, and issues related to ongoing research are discussed. Nonparametric survey results indicate (...) that the greatest effect in student’s self reported enhanced understanding and interest in issues of business ethics is present when multiple pedagogical methods, e.g., case studies, lectures, assignments, and an Oxford-style debate, are applied by a number of faculty members over an extended time period. The paper concludes with a discussion of future research issues as well as a series of prescriptions for planning, organizing, and implementing such an extended activity. (shrink)