This paper describes a presentation on ethics for accounting and business students. In 2001 and 2002, major corporate failures such as Enron and Worldcom, combined with questionable accounting practices, made ethics a paramount concern to persons working in business and accounting. While financial statement analysis and regulatory requirements are important technical topics, the issue of ethics provides faculty a unique and very appropriate setting to discuss deeper truths about doing business and living life well. This paper briefly describes the development (...) and assessment of one approach to presenting ethics built around a computerized slide show (PowerPoint). The goal of the presentation is to increase students’ understanding of the essential role of ethics to accounting and business. Following the presentation, students indicated a heightened recognition of the importance of ethics. Educators should do all that they can to encourage students to do the “right” thing, even in difficult circumstances. This encouragement may serve them well in school and later in their careers. (shrink)

Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and society at large are presented (...) and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction. (shrink)

The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of the Institute of Management Accountants (IMA). The survey, composed of the Rokeach Values Survey and demographic questions, was delivered by the IMA Research Lab to membership samples. Importantly, the results indicated that the highest-ranked values were consistent (...) with values included in the IMA’s Statement of Ethical Professional Practice. That management accountants hold high ethical values better enables them to provide reliable and meaningful work to business firms and other organizations. Another important finding is that older management accountants are more concerned with moral values than their younger colleagues. This finding has notable implications for the future of the profession. (shrink)

The question 'Why should I obey the law?' introduces a contemporary puzzle that is as old as philosophy itself. The puzzle is especially troublesome if we think of cases in which breaking the law is not otherwise wrongful, and in which the chances of getting caught are negligible. Philosophers from Socrates to H.L.A. Hart have struggled to give reasoned support to the idea that we do have a general moral duty to obey the law but, more recently, the greater number (...) of learned voices has expressed doubt that there is any such duty, at least as traditionally conceived. (shrink)

First published in 1995. Routledge is an imprint of Taylor & Francis, an informa company.

As sociologists deepen their examinations of human rights in their teaching, research, and thinking, it is essential that such work is conducted in a manner that is both mindful and critical of the knowledge we are building upon in sociology and human rights. As the authors of this volume reveal, creating sociological knowledge that examines human rights for the expansion of human rights is something that sociologists are well equipped to undertake, whether through the use of mathematics, comparative-historical analysis, the (...) study of emotions, conversations, or social psychology. In these chapters you will find the roots of the study of human rights deep within sociological research and thinking as well as emerging techniques that will push the discipline as it seeks to expand understanding of human rights together with so many other aspects of the social condition. (shrink)

This paper presents a framework for board self-evaluation based on a model grounded in the governance and team effectiveness literatures. It develops arguments for the creation of board effectiveness committees that are assigned responsibility for evaluating board construction, activities and outputs and the fit of these factors to environmental conditions. It presents the board effectiveness committee as an important element in the governance process.

The Preface and the General Introduction to the book set the debate within the wider philosophical context and show why the subject of temporal becoming is a perennial concern of science, religion, language, logic, and the philosophy of ...

The education of students and professionals in business ethics is an increasingly important goal on the agenda of business schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content, instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact on increasing (...) outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications for␣future research and practice in business ethics are discussed. (shrink)

Scholars have proposed a number of courses and programs intended to improve the ethical behavior of scientists in an attempt to maintain the integrity of the scientific enterprise. In the present study, we conducted a quantitative meta-analysis based on 26 previous ethics program evaluation efforts, and the results showed that the overall effectiveness of ethics instruction was modest. The effects of ethics instruction, however, were related to a number of instructional program factors, such as course content and delivery methods, in (...) addition to factors of the evaluation study itself, such as the field of investigator and criterion measure utilized. An examination of the characteristics contributing to the relative effectiveness of instructional programs revealed that more successful programs were conducted as seminars separate from the standard curricula rather than being embedded in existing courses. Furthermore, more successful programs were case based and interactive, and they allowed participants to learn and practice the application of real-world ethical decision-making skills. The implications of these findings for future course development and evaluation are discussed. (shrink)

Literature on maternal exposures and the risk of epigenetic changes or diseases in the offspring is growing. Paternal contributions are often not considered. However, some animal and epidemiologic studies on various contaminants, nutrition, and lifestyle‐related conditions suggest a paternal influence on the offspring's future health. The phenotypic outcomes may have been attributed to DNA damage or mutations, but increasing evidence shows that the inheritance of environmentally induced functional changes of the genome, and related disorders, are (also) driven by epigenetic components. (...) In this essay we suggest the existence of epigenetic windows of susceptibility to environmental insults during sperm development. Changes in DNA methylation, histone modification, and non‐coding RNAs are viable mechanistic candidates for a non‐genetic transfer of paternal environmental information, from maturing germ cell to zygote. Inclusion of paternal factors in future research will ultimately improve the understanding of transgenerational epigenetic plasticity and health‐related effects in future generations. (shrink)

Higher education has not been spared from the effects of the disruptive aspects of technology. MOOCs, teach bots, virtual learning platforms, and Wikipedia are among technics marking a digi...

This study examined whether having attended a public, private or religious affiliated grade and/or high school influenced a college student’s ethical decision making process. We also examined whether having taken an ethics course in college influences a student’s ethical decision making process. Our sample included 508 accounting students (237 men and 271 women) from Albania, Ecuador, Ireland and the United States. Our analyses indicated no differences in ethical decision making that associated with either grade-or-high-school education. While our data showed no (...) difference in the reported attitudes between students from Ecuador and the United States after controlling for social desirability response bias, we found significant differences between the attitudes students from the United States and students from both Albania and Ireland. While gender was also significant for six of our seven scenarios, social desirability response bias was significant in all of our scenarios. (shrink)

This paper seeks to contribute to the debate around sustainability by proposing the need for an ecocentric stance to sustainability that reflexively embeds humans in—rather than detached from—nature. We argue that this requires a different way of thinking about our relationship with our world, necessitating a engagement with the sociomaterial world in which we live. We develop the notion of ecocentrism by drawing on insights from sociomateriality studies, and show how radical-reflexivity enables us to appreciate our embeddedness and responsibility for (...) sustainability by bringing attention to the interrelationship between values, actions and our social and material world. We examine the implications of an ecocentric radically reflexive approach to sustainability for management education. (shrink)

This is an engaging book on a subject which most people in our culture assume went out of fashion long ago. The book had its genesis in one of a series of symposia convened by the Church Society for College Work of Cambridge to explore certain themes and ideas which have great import for our time. The various authors of the essays eschew the habit of viewing Transcendence as the traditional content of metaphysical arguments or revelatory statements about the nature (...) of God outside or independent of the world and seek for signs of the possibility of achieving a renewed sense of Transcendence in the domains of inner experience, history, culture, language, science, technology, and the arts. Huston Smith suggests two options of human fulfillment: psychological and ontological, both providing a kind of transcendence of self and society. He refuses to accept one and reject the other but instead to convince us that both are legitimate. M. Murphy claims that the experience of psychological and social transcendence can be fostered by educational projects such as encounter groups, gestalt therapy workshops and sensitivity training programs. In his "Manifesto for a Dionysian Theology," Sam Keen analyzes the Apollonian way of reasoning and planning which has come to dominate in Western culture and makes a plea for a reassertion of the Dionysian principle in religion which might be expressive of life as dance, centrality of feelings and sensations, a pantheistic conception of God and a theology of play. Harvey Cox asserts that our society has lost its capacity for utopian fantasy resulting in the inability to conceive of any world which is not a mere modification or extension of our own world. He suggests that we consciously become "fools for Christ" again and give full rein to our powers of creative fantasizing even at the risk of contracting "religious madness." Donald Schon urges post-modern man to give up hope for achieving a stable political order and to develop an "ethic for change" appropriate to the demands of our society where change is all-pervasive. Essays by R. Bellah and H. Richardson explore myths of transcendence as ordering structures in society and plead for increased attention to correspondences among the disciplines of theology, sociology, and psychology. E. Fackenheim and W. Kaufman seek to clarify the notion of transcendence in Judaism and Christianity respectively and to "clear the way for a positive revelation." In keeping with the shared notion that transcendent reality is present and active within the human process, two eminent process philosophers, Wieman and Hartshorne discuss the "implications for a concept of transcendence that follows from affirming the creative freedom of man." The essays singly and together reject the notion that the existence and nature of transcendent reality can be arrived at by pursuing a single line of argumentation to its bitter end and instead they work together from various points of view to reinforce our sense of man's renewed thirst for the Divine and the subsequent rediscovery of God's uninterrupted presence within the world of "Immanent Possibility."--J. B. L. (shrink)

: Events surrounding the September 11 terrorist attacks on the United States raise compelling moral questions about the effects of war and globalization on children in many parts of the world. This paper adopts Sartre's notion of freedom, particularly its connection with materiality and intersubjectivity, to assess the moral responsibility that we have as a global community toward our most vulnerable members. We conclude by examining important first steps that should be taken to address the plight of children.

Events surrounding the September 11 terrorist attacks on the United States raise compelling moral questions about the effects of war and globalization on children in many parts of the world. This paper adopts Sartre's notion of freedom, particularly its connection with materiality and intersubjectivity, to assess the moral responsibility that we have as a global community toward our most vulnerable members. We conclude by examining important first steps that should be taken to address the plight of children.

In two recent works, Intellectuals and Power and General Theory of Victims, François Laruelle offers a critique of the public intellectual, including Jean-Paul Sartre, claiming such intellectuals have a disregard for victims of crimes against humanity. Laruelle insists that the victim has been left out of philosophy and displaced by an abstract pursuit of justice. He offers a non- philosophical approach that reverses the victim/intellectual dyad and calls for compassionate insurrection. In this paper, we probe Laruelle's critique of the committed (...) intellectual's obligations to victims, specifically, through an examination of Sartre's "A Plea for Intellectuals." We hope to show the value of Laruelle's theory on victims, crime and power for imagining future-oriented intellectuals. (shrink)

Knowledge of the responsibilities of engineers is the foundation for answering ethical questions about the work of engineers. This paper defines the responsibilities of engineers by considering what constitutes the nature of engineering as a particular form of activity. Specifically, this paper focuses on the ethical responsibilities of engineers qua engineers. Such responsibilities refer to the duties acquired in virtue of being a member of a group. We examine the practice of engineering, drawing on the idea of practices developed by (...) philosopher Alasdair MacIntyre, and show how the idea of a practice is important for identifying and justifying the responsibilities of engineers. To demonstrate the contribution that knowledge of the responsibilities of engineers makes to engineering ethics, a case study from structural engineering is discussed. The discussion of the failure of the Sleipner A Platform off the coast of Norway in 1991 demonstrates how the responsibilities of engineers can be derived from knowledge of the nature of engineering and its context. (shrink)

Purpose Cybercrime is a prevalent and serious threat to publicly traded companies. Defending company information systems from cybercrime is one of the most important aspects of technology management. Cybercrime often not only results in stolen assets and lost business but also damages a company’s reputation, which in turn may affect the company’s stock market value. This is a serious concern to company managers, financial analysts, investors and creditors. This paper aims to examine the impact of cybercrime on stock prices of (...) a sample of publicly traded companies. Design/methodology/approach Financial data were gathered on companies that were reported in news stories as victims of cybercrime. The market price of the company’s stock was recorded for several days before the news report and several days after. The percentage change in the stock price was compared to the change in the Dow Jones Industrial average to determine whether the stock price increased or decreased along with the rest of the market. Findings Stock prices were negatively affected in all time periods examined, significantly so in one period. Practical implications This paper describes cases concerning cybercrime, thereby bringing attention to the value of cybersecurity in protecting computers, identity and transactions. Cyber security is necessary to avoid becoming a victim of cybercrime. Specific security improvements and preventive measures are provided within the paper. Preventive measures are generally less costly than repairs after a cybercrime. Originality/value This is an original manuscript that adds to the literature regarding cybercrime and preventive measures. (shrink)

A historical review -- Contemplative practices in higher education -- Challenges and replies to contemplative methods -- Contemplative research -- The contemplative mind : a vision of higher education for the 21st century.

Civilization, Modernity, and Critique provides the first comprehensive, cutting edge engagement with the work of one of the most foundational figures in civilizational analysis: Johann P. Arnason. In order to do justice to Arnason's seminal and wide-ranging contributions to sociology, social theory and history, it brings together distinguished scholars from a variety of disciplinary backgrounds and geographical contexts. Through a critical, interdisciplinary dialogue, it offers an enrichment and expansion of the methodological, theoretical, and applicative scope of civilizational analysis, by addressing (...) some of the most complex and pressing problems of contemporary global society. A unique and timely contribution to the ongoing task of advancing the project of a critical theory of society, this volume will appeal to scholars of sociology and social theory with interests in historical sociology, critical theory and civilizational analysis. (shrink)