This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted with their firms' actual (...) environmental reporting practices, which was measured using a comprehensive multi-criteria grid. Results show that there is a relationship between environmental managers' attitudes toward various stakeholder groups and how those managers respond to the stakeholders via the decision to disclose and the actual disclosures made. Our model provides a perspective as to how a firm responds to the numerous stakeholders to whom it must be accountable. This accountability in turn relates to how the company communicates its actions to society in order to achieve or maintain its social legitimacy. (shrink)

This study examines a sample of three editions of 19 financial accounting and auditing textbooks (n = 57) to explore the state of accounting educational content through the coverage of five key topics (ethics, professional judgment, governance, corporate social responsibility, and fraud) and 16 accounting scandals/troubled corporations. The study method is descriptive and uses independent sample t tests to identify significant differences over time and between countries. The major findings are fourfold. First, some topics' coverage and/or scandals exist in most (...) of the sample's books based on their indexes. However, the page coverage for these topics/scandals is not overwhelming when compared to the number of pages in these texts. Second, the scandals/troubled corporations' page coverage increased between the earliest and the later editions as did a depth of coverage trend measure. Third, U.S. texts in the sample contained significantly more pages devoted to these topics and scandals than the non-adapted Canadian sample texts. Finally, and as expected, the sampled auditing texts contain significantly more pages devoted to these topics and scandals compared to the other financial accounting texts in the sample. Educators and textbook authors interested in the future of business and accounting education will find this study of interest. If reminding accounting students of the ethical dilemmas they will face in their future careers is important, then this study indicates places where coverage in this sample of texts may be enhanced either through the use of standalone supplementary ethics texts or instructor introduced sources. (shrink)

The paper by Mescall et al. provides an opportunity to consider the meaning of “accounting professionalism” in the twenty-first century. To examine the paper, this discussion focuses on three areas, the research question Mescall et al. addresses, contributions of their paper, and what the paper tells us about accounting professionalism.

We explore the relationship between chief executive officer (CEO) personality traits and corporate social responsibility (CSR) reporting. Upper echelons theory indicates that the values, experiences, and personalities of top organizational managers influence their organization's strategic decisions and effectiveness. We utilize IBM Watson Personality Insights software to infer CEOs’ personality traits based on their responses to questions raised by analysts during year‐end conference calls; we obtain CEOs’ Big Five personality traits—openness, conscientiousness, extraversion, agreeableness, and neuroticism—from which we compute a measure of (...) their risk tolerance. Using a longitudinal dataset of Standard and Poor's 500 firms for 2008–2015, we document that high CEO risk tolerance is related to lower CSR report readability and smaller CSR disclosure volume. This finding indicates that executives who are comfortable with greater risk are more willing to supply stakeholders with reports that are shorter and require greater effort to understand. Exploration of the association between CEO Big Five personality traits and CSR report readability and disclosure volume allows key stakeholders to better comprehend CSR disclosures and connotations thereof. Overall, our results contribute to the debate on how CEO personality traits affect organizations’ CSR disclosure reporting strategies, and support upper echelons theory in the CSR setting. (shrink)

We explore the relationship between chief executive officer (CEO) personality traits and corporate social responsibility (CSR) reporting. Upper echelons theory indicates that the values, experiences, and personalities of top organizational managers influence their organization's strategic decisions and effectiveness. We utilize IBM Watson Personality Insights software to infer CEOs’ personality traits based on their responses to questions raised by analysts during year‐end conference calls; we obtain CEOs’ Big Five personality traits—openness, conscientiousness, extraversion, agreeableness, and neuroticism—from which we compute a measure of (...) their risk tolerance. Using a longitudinal dataset of Standard and Poor's 500 firms for 2008–2015, we document that high CEO risk tolerance is related to lower CSR report readability and smaller CSR disclosure volume. This finding indicates that executives who are comfortable with greater risk are more willing to supply stakeholders with reports that are shorter and require greater effort to understand. Exploration of the association between CEO Big Five personality traits and CSR report readability and disclosure volume allows key stakeholders to better comprehend CSR disclosures and connotations thereof. Overall, our results contribute to the debate on how CEO personality traits affect organizations’ CSR disclosure reporting strategies, and support upper echelons theory in the CSR setting. (shrink)

The study of anarchism as a philosophical, political, and social movement has burgeoned both in the academy and in the global activist community in recent years. Taking advantage of this boom in anarchist scholarship, Nathan J. Jun and Shane Wahl have compiled twenty-six cutting-edge essays on this timely topic in New Perspectives on Anarchism.

Research from behavioural sciences shows that people reach decisions in a much less rational and well-considered way than was often assumed. The doctrine of informed consent, which is an important ethical principle and legal requirement in medical practice, is being challenged by these insights into decision-making and real-world choice behaviour. This article discusses the implications of recent insights of research on decision-making behaviour for the informed consent doctrine. It concludes that there is a significant tension between the often non-rational choice (...) behaviour and the traditional theory of informed consent. Responsible ways of dealing with or solving these problems are considered. To this end, patient decisions aids are discussed as suitable interventions to support autonomous decision-making. However, current PDAs demand certain improvements in order to protect and promote autonomous decision-making. Based on a conception of autonomy, we will argue which type of improvements are needed. (shrink)

The concept of sustainability was developed in response to stakeholder demands. One of the key mechanisms for engaging stakeholders is sustainability disclosure, often in the form of a report. Yet, how reporting is used to engage stakeholders is understudied. Using resource dependence and stakeholder theories, we investigate how companies within the same industry address different dependencies on stakeholders for economic, natural environment, and social resources and thus engage stakeholders accordingly. To achieve this objective, we conducted our research using qualitative research (...) methods. Our findings suggest that the resource dependencies on different stakeholders lead to development of different stakeholder relationships and thus appropriate resources within the company to execute engagement strategies that are informing, responding, or involving. Our research explains why diversity exists in sustainability disclosure by studying how it is used to engage stakeholders. We find that five sustainability reporting characteristics are associated with the company’s stakeholder engagement strategy: directness of communication, clarity of stakeholder identity, deliberateness of collecting feedback, broadness of stakeholder inclusiveness, and utilization of stakeholder engagement for learning. Our study develops the literature by providing insight into companies’ choices of stakeholder engagement strategy thus explaining diversity in sustainability reporting based on the characteristics and relationships with specific stakeholders. (shrink)

We study the sources of resistance to change among firms in the Canadian petroleum industry in response to a shift in societal level logics related to corporate environmental performance. Despite challenges to its legitimacy as a result of poor environmental performance, the Canadian petroleum industry was divided as to how to respond, with some members ignoring the concerns and resisting change (i.e., laggards) while others took action to ensure continued legitimacy (i.e., leaders). We examine why organizations within the same institutional (...) field responded differently, delaying the industry response. We found that one population of firms was aligned with increasing pressures from its stakeholders for improved environmental performance, and the other was influenced by local cultural, political, and economic ideals less demanding of environmental actions. Our results reveal that several factors both at the institutional field level and the organizational level affected how these two populations reacted to a changing societal logic. Implications for theory, practice, and future research are discussed. (shrink)

Deciphering nonhuman communication – particularly nonhuman vocal communication – has been a longstanding human quest. We are, for example, fascinated by the songs of birds and whales, the grunts of apes, the barks of dogs, and the croaks of frogs; we wonder about their potential meaning and their relationship to human language. Do these utterances express little more than emotional states, or do they convey actual bits and bytes of concrete information? Humans’ numerous attempts to decipher nonhuman systems have, however, (...) progressed slowly. We still wonder why only a small number of species are capable of vocal learning, a trait that, because it allows for innovation and adaptation, would seem to be a prerequisite for most language-like abilities. Humans have also attempted to teach nonhumans elements of our system, using both vocal and nonvocal systems. The rationale for such training is that the extent of success in instilling symbolic reference provides some evidence for, at the very least, the cognitive underpinnings of parallels between human and nonhuman communication systems. However, separating acquisition of reference from simple object-label association is not a simple matter, as reference begins with such associations, and the point at which true reference emerges is not always obvious. I begin by discussing these points and questions, predominantly from the viewpoint of someone studying avian abilities. I end by examining the question posed by Premack: do nonhumans that have achieved some level of symbolic reference then process information differently from those that have not? I suggest the answer is likely “yes,” giving examples from my research on Grey parrots. (shrink)

Este trabajo analiza el papel de los suidos en la ritualidad protohistórica japonesa, tomando como base la aparición de una serie de restos óseos de estos animales en contextos rituales y/o con indicios de consumo ritual, especialmente en los periodos Jōmon (ca. 10,500-300 a.n.e.) y Yayoi (1,000-900 a.n.e.-250-300 d.n.e.),. Pero antes de entrar de lleno en la problemática de estos ejemplares, es necesario realizar una retrospectiva del papel de dichos animales en el archipiélago japonés desde la Prehistoria, así como de (...) la propia domesticación del cerdo en el continente asiático y su difusión por Asia Oriental hasta llegar a las islas japonesas. A este respecto, hay que tener en cuenta que existen tres ámbitos de estudio diferenciado en lo referente a los suidos en el archipiélago japonés: Hokkaidō, el archipiélago de las Ryūkyū y las islas de Kyūshū Honshū y Shikoku. (shrink)

Philosophers are apt to assume that impartial thinking is both possible and desirable. This article, originating in a very definite doubt of this assumption, is an attempt at an examination of the problem.

Grey parrots do not acquire referential English labels when tutored with videotapes displayed on CRT screens if socially isolated, reward for attempted labels is possible, trainers direct birds’ attention to the monitor, live video feed avoids habituation or one trainer repeats labels produced on video and rewards label attempts. Because birds learned referential labels from live tutor pairs in concurrent sessions, we concluded that video failed because input lacked live social interaction and modeling. Recent studies, however, suggest that standard CRT (...) monitor flickering could instead have prevented learning. Using an LCD monitor, we found that eliminating flickering did not enable birds to learn from video under conditions of limited social interaction. Results emphasize the role of social interaction in referential label learning and may generalize to other systems. (shrink)

Grey parrots do not acquire referential English labels when tutored with videotapes displayed on CRT screens if socially isolated, reward for attempted labels is possible, trainers direct birds’ attention to the monitor, live video feed avoids habituation or one trainer repeats labels produced on video and rewards label attempts. Because birds learned referential labels from live tutor pairs in concurrent sessions, we concluded that video failed because input lacked live social interaction and modeling. Recent studies, however, suggest that standard CRT (...) monitor flickering could instead have prevented learning. Using an LCD monitor, we found that eliminating flickering did not enable birds to learn from video under conditions of limited social interaction. Results emphasize the role of social interaction in referential label learning and may generalize to other systems. (shrink)

Explaining the transition from nonhuman to human behavior is a major scientific problem. Penn et al. argue for discontinuous evolution; they review many relevant papers but miss some that disagree with their stance. Given the shifting ground on which Penn et al.'s theories are based, and the likelihood of future studies providing additional information on continuities, a more open approach to continuity is warranted.

The field of animal-computer interfaces has a longer history than one might at first suppose. In this Introduction, I first discuss some of the early attempts to integrate computers into the study of animal cognition, communication, and behavior and how they provided the groundwork for subsequent research in nonhuman-computer interfaces. I then summarize the various contributions to this special issue, emphasizing how they provide a snapshot into the current state of the field. I close by emphasizing the value of this (...) work but also by suggesting some potential pitfalls of which we must also be aware. (shrink)

The study of animal behavior, and particularly avian behavior, has advanced significantly in the past 50 years. In the early 1960s, both ethologists and psychologists were likely to see birds as simple automatons, incapable of complex cognitive processing. Indeed, the term “avian cognition“ was considered an oxymoron. Avian social interaction was also seen as based on rigid, if sometimes complicated, patterns. The possible effect of social interaction on cognition, or vice versa, was therefore something almost never discussed. Two paradigm shifts—one (...) concerning animal cognition and one concerning social interaction—began to change perceptions in, respectively, the early 1970s and 1980s, but only more recently have researchers actively investigated how these two areas intersect in the study of avian behavior. The fruits of such intersection can be seen in the various papers for this special issue. I provide some brief background material before addressing the striking findings of current projects. In some cases, researchers have adapted early classic methods and in other cases have devised new paradigms, but in all instances have demonstrated avian capacities that were once thought to be the exclusive domain of humans or at least nonhuman primates. Keywords: avian cognition; avian social learning; avian observational learning; avian communication. (shrink)

The study of animal behavior, and particularly avian behavior, has advanced significantly in the past 50 years. In the early 1960s, both ethologists and psychologists were likely to see birds as simple automatons, incapable of complex cognitive processing. Indeed, the term “avian cognition” was considered an oxymoron. Avian social interaction was also seen as based on rigid, if sometimes complicated, patterns. The possible effect of social interaction on cognition, or vice versa, was therefore something almost never discussed. Two paradigm shifts—one (...) concerning animal cognition and one concerning social interaction—began to change perceptions in, respectively, the early 1970s and 1980s, but only more recently have researchers actively investigated how these two areas intersect in the study of avian behavior. The fruits of such intersection can be seen in the various papers for this special issue. I provide some brief background material before addressing the striking findings of current projects. In some cases, researchers have adapted early classic methods and in other cases have devised new paradigms, but in all instances have demonstrated avian capacities that were once thought to be the exclusive domain of humans or at least nonhuman primates. Keywords: avian cognition; avian social learning; avian observational learning; avian communication. (shrink)

Viewing communication as a dynamic system is laudable; arguing that the approach is novel is questionable. Some researchers studying nonhuman communication other than ape language have been using such an approach for decades. A brief description of an avian system provides one such example. Interestingly, the dynamic social system described in the target article may have a developmental neuronal basis.

Biology can inspire robotic simulations of behavior and thus advance robotics, but the validity of drawing conclusions about real behavior from robotic models is questionable. Robotic models, particularly of learning, do not account, for example, for (a) exaptation: co-opting of previously evolved functions for new behavior, (b) learning through observation, (c) complex biological reality, or (d) limits on computational capacity.

Heyes argues that we need alternative experiments to study those animal abilities generally considered to involve “theory of mind.” The studies she proposes, however, have as many problems as those that she criticizes. Further interactions should exist among researchers examining these capacities before additional experiments are undertaken.

The growing field of evo-devo is increasingly demonstrating the complexity of steps involved in genetic, intracellular regulatory, and extracellular environmental control of the development of phenotypes. A key result of such work is an account for the remarkable plasticity of organismal form in many species based on relatively minor changes in regulation of highly conserved genes and genetic processes. Accounting for behavioral plasticity is of similar potential interest but has received far less attention. Of particular interest is plasticity in communication (...) systems, where human language represents an ultimate target for research. The present paper considers plasticity of language capabilities in a comparative framework, focusing attention on examples of a remarkable fact: Whereas there exist design features of mature human language that have never been observed to occur in non-humans in the wild, many of these features can be developed to notable extents when non-humans are enculturated through human training. These examples of enculturated developmental plasticity across extremely diverse taxa suggest, consistent with the evo-devo theme of highly conserved processes in evolution, that human language is founded in part on cognitive capabilities that are indeed ancient and that even modern humans show self-organized emergence of many language capabilities in the context of rich enculturation, built on the special social/ecological history of the hominin line. Human culture can thus be seen as a regulatory system encouraging language development in the context of a cognitive background with many highly conserved features. (shrink)

: Freedom, understood as active participation in public life, connects the thinking of Rosa Luxemburg with that of Hannah Arendt. Biographically separated through the rise and victory of the totalitarian movements, they both developed a concept of the political that is oriented toward freedom and that demonstrates—in spite of their different historical experiences—essential common features: both authors emphasize the recognition of difference as a presupposition for a critical discussion of norms, traditions, and authorities, for the capacity to make unconstrained judgments, (...) and for the ability to take personal responsibility. (shrink)

This research, couched in the resourcebased view of the firm, investigates the potential for reducing an organization's decision uncertainty within its structural equation modeling, we empirically test if organizational design can reduce the perceived uncertainty related to an IC context, which we refer to as knowledge uncertainty. We found evidence that decentralization and technology infrastruture support a resultsbased IC mangement contrl system which in turn is associated with reduced support a good overall fit for our model. Our findings suggest that (...) if managers structure their organizational control systems appropriately for developing IC capabilities, these systems can lead to reduced internal uncertainty regarding human, structural, and relational capital. (shrink)

Appropriate enablers are essential for management of intellectual capital. Through the use of structural equation modeling, we investigate whether organic renewal environments, interactive behaviors, and trust are conducive to intellectual capital management processes, as they each depend upon the establishment of a climate emphasizing mutual respect. Owing to a lack of clarity in the literature, we tested the ordering of the variables and found statistical significance for two ordering alternatives. However, the sequence presented in this article provides the best statistical (...) fit: an organic renewal environment provides a foundation for interactive behaviors, which leads to trust, and thus is consistent with the development of intellectual capital management pro- cesses within the organization. (shrink)

Much of the material MacNeilage cites to support his frame/content theory for the evolution of speech production in humans is not unique to mammals. Parallels can be drawn for comparable evolution of vocal flexibility (specifically the reproduction of human speech) in birds. I describe several such parallels and conclude that MacNeilage's hypotheses may have broader application than he envisioned.

We disagree with two of Rendell and Whitehead's assertions. Culture may be an ancestral characteristic of terrestrial cetacean ancestors; not derived via marine variability, modern cetacean mobility, or any living cetacean social structure. Furthermore, evidence for vocal behavior as culture, social stability, and cognitive ability, is richer in birds than Rendell and Whitehead portray and comparable to that of cetaceans and primates.