Abstract:This article argues that the important organizational values to study are organizational moral values. It identifies five moral values (honest communication, respect for property, respect for life, respect for religion, and justice), which allow parallel constructs at individual and organizational levels of analysis. It also identifies dimensions used in differentiating organizations’ moral values. These are the act, actor, person affected, intention, and expected result. Finally, the article addresses measurement issues associated with organizational moral values, proposing that content analysis is the (...) appropriate measurement technique to be used for an organization-level conception of moral values. (shrink)

Abstract:This article suggests that there are individual differences in how people define important moral values, and that these differences are made manifest in differences in the situations. It identifies five dimensions along which individuals can differ in their understandings of values: 1)value category(where the value lies in the hierarchy), 2)agent(how voluntary the action is and whether it is morally required of the agent), 3)object(how close the self is to the object of the action; whether the action offends God) 4)effect(whether the (...) effect of the action is to harm or help), and 5)intention(whether the intention of the action is to harm or help). It then addresses four important values entailing moral dimensions: respect for life, respect for property, honest communication, and respect for religion. The article suggests that empirical research, classroom teaching, and business practice can be strengthened by considering these dimensions. (shrink)

In this research, we examine the effects that customer perceptions of employee deception have on the customers’ attitudes toward an organization. Based on interview, archival, and observational data within the international airline industry, we develop a model to explain the complex effects of perceived dishonesty on observer’s attitudes and intentions toward the airline. The data revealed three types of perceived deceit (about beliefs, intentions, and emotions) and three additional factors that influence customer intentions and attitudes: the players involved, the beneficiaries (...) of the deceit, and the harm done by the perceived lie. We develop a model with specific propositions to guide organizations with respect to apparently deceitful behavior of their employees. Implications and directions for future research are provided, focusing on the question of whether organizations should consistently encourage honesty or train their employees to be effective liars. (shrink)

Conventional wisdom suggests that dishonesty on the part of an organization's employees has a negative effect on the organization's reputation. However, many organizations condone (or even require) dishonesty under certain circumstances. In this research of 128 airline passengers, we examine situations in which employees are perceived to be dishonest within one such industry, the international airlines, and examine the impact of this dishonesty on organizational reputation and customer satisfaction. We found that the reputation of the firm was most damaged when (...) the lie benefited the company or the employee, rather than the passenger. In addition, the view of the airline significantly decreased when the lie caused a high amount of harm (compared with a low amount) to the passenger. (shrink)

Interviews with flight attendants are analyzed to refine a person-situation model of organizational dishonesty. The refined model suggests that organizational characteristics have direct and indirect (through flight characteristics) effects on likelihood of dishonesty, type of dishonesty, and motivation for dishonesty. The interviews confirm the existence of three motivations for dishonesty in customer service interactions. In addition to the three motivations originally modeled (enrichment, altruism, and revenge), flight attendants demonstrated a fourth: enforce personal moral codes, and a fifth: habituation. The article (...) discusses the implications of the habituation motivation for organizations which encourage benevolent dishonesty, because they accustom employees to saying things they know not to be true. (shrink)

This paper describes the moral judgments made by various stakeholders in determining whether an event, caused by an organizational employee, constitutes dishonesty. It models person-situation interaction effects of situations in organizational settings and persons making moral judgments to predict judgments of dishonesty. Using a prototype definition of dishonesty, the paper examines the effects of differences in four areas (the prototypicality of the act, the actor''s motivation, the potential consequences, and the person judging the event) on the moral judgment of whether (...) the event constitutes dishonesty. The implications for managers and researchers of the resulting contingent prototype model of dishonesty are discussed. (shrink)

The transformation of health-care delivery from fee-for-service medicine to managed care represents a fundamental philosophical shift away from the prevailing medical ethos that the needs of the individual patient take precedence over competing social values, such as reducing health-care costs. In managed care, financial incentives to reduce health-care utilization may result in denying an individual’s claim for medical services.Litigation challenging managed care’s resource allocation decisions often presents the need to resolve conflicting social policy goals, such as the tension between an (...) individual patient’s access to health care and a managed care organization’s need to restrain costs. Conflicts may arise when a patient’s desire for unconstrained health care clashes with a provider’s and an insurer’s cost containment strategies. In turn, cost containment strategies may raise questions about restrictions on physician autonomy and conflicts among stakeholders for control over resource allocation decisions. (shrink)

The transformation of health-care delivery from fee-for-service medicine to managed care represents a fundamental philosophical shift away from the prevailing medical ethos that the needs of the individual patient take precedence over competing social values, such as reducing health-care costs. In managed care, financial incentives to reduce health-care utilization may result in denying an individual’s claim for medical services.Litigation challenging managed care’s resource allocation decisions often presents the need to resolve conflicting social policy goals, such as the tension between an (...) individual patient’s access to health care and a managed care organization’s need to restrain costs. Conflicts may arise when a patient’s desire for unconstrained health care clashes with a provider’s and an insurer’s cost containment strategies. In turn, cost containment strategies may raise questions about restrictions on physician autonomy and conflicts among stakeholders for control over resource allocation decisions. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Witness of the Body: The Past, Present, and Future of Christian Martyrdom ed. by Michael L. Budde and Karen ScottElizabeth Sweeny BlockWitness of the Body: The Past, Present, and Future of Christian Martyrdom Edited by Michael L. Budde and Karen Scott Grand Rapids, Mich.: Eerdmans, 2011. 238 pp. $22.00In Michael L. Budde’s introduction to this volume, he asserts its twofold purpose: to identify criteria for distinguishing authentic (...) Christian martyrdom from inauthentic and to return martyrdom to a more central place in Christian life. This collection of essays—some of which were presented as part of a lecture series at DePaul University during the 2006–7 academic year—aspires to reconsider and redefine martyrdom in order to remove both the “freak-show element” and the “heroic exceptionality” associated with martyrdom in modern culture (viii). The goal of the volume, which is part of the Eerdmans Ekklesia Series, is to resituate martyrdom within the everyday life of the church, and the majority of the essays argue for the ongoing significance of a revised martyrdom for this distinctive community. These eleven essays are as much about martyrs themselves as they are about how martyrdom is perceived, received, and remembered. The interdisciplinary volume [End Page 211] is successful in encouraging a broader understanding of martyrdom, one that may not necessarily include death, and in drawing attention to the ongoing need for memorializing Christian martyrs to inspire commitment and transformation.The volume is divided into four parts representing both chronological and substantive distinctions. Part 1, “Martyrdom as the Church’s Witness,” introduces the problem of isolating the requirements of martyrdom and defining who fits into this category, a challenge addressed throughout the volume. Part 2, “Martyrdom Builds the Church,” discusses positive elements of martyrdom, especially with respect to the value of women’s bodies, drawing on both the early female martyrs in general and Joan of Arc in particular. Part 3, “Martyrdom Destroys the Church,” recounts some of the most difficult aspects of modern martyrdom, calling for a more accurate history and recognition of the emergence of a new kind of martyrdom in which one’s loyalty is to country, not faith. Part 4, “Martyrdom and the Future Church,” calls attention to the need to continue celebrating the memory of martyrs and describes the contemporary Christian martyr as a peacemaker not seeking martyrdom in the traditional sense of the word.What stands out as a theme across a number of the essays, and what I judge to be a valuable contribution to Christian ethics, is an emphasis on the way martyrs live(d), suggesting that what can and should be emulated by Christians today is a commitment to action on behalf of conversion and transformation. Tripp York’s essay rightly argues that martyrdom need not be viewed as merely reactionary, as a way of life in opposition to something, but as transformative and “for the sake of the world” (37). Michael Budde makes a similar assertion that martyrdom is better defined as deep loyalty than as treason, thereby suggesting that this kind of loyalty to Christ ought not to be limited to the special calling of a few but seen as the commitment of all Christians. Stephen Fowl’s essay conveys the meaning of the title of this volume, identifying martyrdom as part of the larger practice of “believers’ witness of the body to God’s drama of salvation” (44). He argues that in life or death, one can magnify Christ, and one’s bodily actions and responses can reflect one’s character and commitments. Emmanuel Katongole provides powerful recognition of the ways in which Christian martyrs “keep the church from sleeping” (193) and “embody the mundane gestures and practice of peaceableness in their everyday living” (199). This volume succeeds in shifting the focus from martyrdom in the traditional sense—being put to death because of one’s faith—to the ways Christians today remember, respond to, and emulate the lives and actions of martyrs. [End Page 212]Elizabeth Sweeny BlockUniversity of ChicagoCopyright © 2013 Society of Christian Ethics... (shrink)

Books Reviewed in this Article: Transforming Bible Study. By Walter Wink. Pp.175, London, SCM Press, 1981, £3.50. Isaiah 1–39. By R.E. Clements. Pp.xvi. 301, London, Marshall, Morgan and Scott, 1980, £3.95. Isaiah 40–66. By R.N. Whybray. Pp.301, London, Marshall, Morgan and Scott, 1975, Reprinted 1981, £3.95. Die Gestalt Jesu in den synoptischen Evangelien. By Heinrich Kahlefeld. Pp.264, Frankfurt, Verlag Josef Knecht, 1981, no price given. Following Jesus: Discipleship in the Gospel of Mark. By Ernest Best. Pp.283, Sheffield, JSOT (...) Press, 1981, £15.00, £5.95. The Origin of Paul's Gospel. By Seyoon Kim. Pp.xii, 391, Tübingen, J.C.B. Mohr, 1981, 78 DM. An die Römer. By Ernst Käsemann. Pp.xvi, 411, Tübingen, J.C.B. Mohr, 1980, 48 DM. Les Récits de Resurrection des Morts dans le Nouveau Testament. By Gerard Rochais. Pp.xv, 252, Cambridge, Cambridge University Press, 1981, £15.00. Prêtres Anciens, Prétre Nouveau selon le Nouveau Testament. By Albert Vanhoye. Pp.366, Paris Editions du Seuil, 1980, no price given. Woman in the World of Jesus. By Evelyn and Frank Stagg. Pp.292, Edinburgh, The St Andrew Press, 1981, no price given. Jesus, Man and the Church. By Karl Rahner. Pp.260, London, Darton Longman & Todd, 1981, £14.50. Jesus Lord and Savior: A Theopathic Christology and Soteriology. By William M. Thompson. Pp.ix, 287, Leominster, Fowler Wright, 1981, £7.45. God and World in Schleiermacher's ‘Dialektik’ and ‘Glaubenslehre’. Criticism and the Methodology of Dogmatics. By John E. Thiel. Pp.xiv, 239, Bern, Frankfurt and Las Vegas, Peter Lang, 1981, SF 49.50. Ministry: A Case for Change. By Edward Schillebeeckx. Pp.ix, 165, London, SCM Press, 1981, £4.95. The Sacraments: Readings in Contemporary Sacramental Theology. Edited by Michael J. Taylor. Pp.274, New York, Alba House, 1981, $7.95. Believing in the Church: The Corporate Nature of Faith. A Report by the Doctrine Commission of the Church of England. Pp.ix, 310, London, SPCK, 1981, £8.50. Confessing the Faith in the Church of England Today. By R.T. Beckwith. Pp.36, Oxford, La timer House, 1981, £1.00. A Kind of Noah's Ark? The Anglican Commitment to Comprehensiveness. By J.I. Packer. Pp.39, Oxford, Latimer House, 1981, £1.00. Reasonable Belief: A Survey of the Christian Faith. By Anthony Hanson and Richard Hanson. Pp.xii, 283, Oxford University Press, 1981, £8.50. Doctrine in the Church of England. The 1938 Report with a new introduction by G.W.H. Lampe. Pp.lx, 242, London, SPCK, 1982, £8.50. The Divine Right of the Papacy in Recent Ecumenical Theology. By J. Michael Miller. Pp.xvi, 322, Rome, Università Gregoriana Editrice, 1980, 18,000 Lire. Der heilige Geist in der Theologie von Heribert Mühlen: Versucheiner Darstellung und Würdigung. By John B. Banawiratma. Pp.ix, 310, Frankfurt and Bern: Peter D. Lang, 1981, SFr. 60.00. Standing Before God: Studies on Prayer in Scriptures and Tradition with Essays in Honor of John M. Oesterreicher. Edited by Asher Frinkel and Lawrence Frizzell. Pp.410, New York, Ktav Publishing House, 1981, $29.50. Judaism and Healing. By J. David Bleich. Pp.xiii, 199, New York, Ktav, 1981, $15.00. The Diversity of Moral Thinking. By Neil Cooper. Pp.x, 303, Oxford, Clarendon Press: Oxford University Press, 1981, £15.00. L'Homme: Sujet ou Objet? By Jacques Croteau. Pp.260, Montreal, Bellarmin: Tournai, Desclée et Cie, 1981, $15.00. The Texture of Knowledge: An Essay on Religion and Science. By James W. Jones. Pp.97, Washington, University Press of America, 1981, no price given. Cosmos and Creator. By Stanley L. Jaki. Pp.xii, 168, Edinburgh, Scottish Academic Press, 1980, £6.75. Dante, Philomythes and Philosopher: Man in the Cosmos. By Patrick Boyde. Pp.vii, 408, Cambridge, Cambridge University Press, 1981, £30.00. Dissidence et Philosophie au Mayen Âge. By E.L. Fortin. Pp.201, Montreal, Bellarmin, 1981, $12.00. The Philosophy of John Norris of Bemerton. By Richard Acworth. Pp.x, 388, Hildesheim, Georg Olms, 1979, 74 DM. Philosophy and Ideology in Hume's Political Thought. By David Miller. Pp.xii, 218, Oxford, Clarendon Press, 1981, £15.00. Hegelianism. By John Edward Toews. Pp.x, 450, Cambridge, Cambridge University Press, 1980, £25.00. One Hundred Years of Thomism. Edited by V.B. Brezik. Pp.210, Houston, Centre for Thomistic Studies, 1981, no price given. Gramsci's Political Thought: Hegemony, Consciousness and the Revolutionary Process. By J.V. Femia. Pp.xiii, 303, Oxford, Clarendon Press, 1981, £17.50. Greek and Roman Slavery. By Thomas Wiedemann. Pp.xvi, 284, London, Croom Helm, 1981, £10.95, £5.95. Prophecy and Millenarianism. Essays in Honour of Marjorie Reeves. Edited by Ann Williams. Pp.x, 355, London, Longman, 1980, £25.00. Of Prelates and Princes: A Study of the Economic and Social Position of the Tudor Episcopate. By Felicity Heal. Pp.xv, 353, Cambridge, Cambridge University Press, 1980, £17.50. Radical Religious Movements in Early Modern Europe. By Michael Mullett. Pp.xxiv, 193, London, George Allen & Unwin, 1980, £10.50. The Jesuits. By J.C.H. Aveling. Pp.390, London, Blond and Briggs, 1981, £16.95. The Beginnings of Ideology. By Donald R. Kelley. Pp.xv, 351, Cambridge, Cambridge University Press, 1981, £24.00. Utopia and the Ideal Society: A Study of English Utopian Writing 1516–1700. By J.C. Davis. Pp.x, 427, Cambridge, Cambridge University Press, 1981, £25.00. Eastern Politics of the Vatican 1917–1979. By Hansjakob Stehle. Pp.466, Athens, Ohio University Press, 1981, £16.20, £8.10. Structuralism or Criticism? By Geoffrey Strickland. Pp.viii, 209, Cambridge, Cambridge University Press, 1981, £17.50. The Call of God: The Theme of Vocation in the Poetry of Donne and Herbert. By Robert B. Shaw. Pp.xiii, 123, Cambridge, Mass., Cowley Publications, 1981, $5.00. John and Charles Wesley: Selected Prayers, Hymns, Journal Notes, Sermons, Letters and Treatises. Edited by Frank Whaling. Pp.xx, 412, London, SPCK, 1981, £8.95. The Trickster in West Africa: A Study of Mythic Irony and Sacred Delight. By Robert D. Pelton. Pp.312, Berkeley, University of California Press, 1980, £15.00. (shrink)

“Ancient DNA Research” is the practice of extracting, sequencing, and analyzing degraded DNA from dead organisms that are hundreds to thousands of years old. Today, many researchers are interested in adapting state-of-the-art molecular biological techniques and high-throughput sequencing technologies to optimize the recovery of DNA from fossils, then use it for studying evolutionary history. However, the recovery of DNA from fossils has also fueled the idea of resurrecting extinct species, especially as its emergence corresponded with the book and movie Jurassic (...) Park in the 1990s. In this paper, I use historical material, interviews with scientists, and philosophical literature to argue that the search for DNA from fossils can be characterized as a data-driven and celebrity-driven practice. Philosophers have recently argued the need to seriously consider the role of data-driven inquiry in the sciences, and likewise, this history highlights the need to seriously consider the role of celebrity in shaping the kind of research that gets pursued, funded, and ultimately completed. On this point, this history highlights that the traditional philosophical and scientific distinctions between data-driven and hypothesis-driven research are not always useful for understanding the process and practice of science. Consequently, I argue that the celebrity status of a particular research practice can be considered as a “serious epistemic strategy” that researchers, as well as editors and funders, employ when making choices about their research and publication processes. This interplay between celebrity and methodology matters for the epistemology of science. (shrink)

An examination of crucial questions about the relationship between rationality and femininity.

This article offers an argument for a form of panentheism in which the divine is conceived as both ‘God the World’ and ‘God the Good’. ‘God the World’ captures the notion that the totality of everything which exists is ‘in’ God, while acknowledging that, given evil and suffering, not everything is ‘of’ God. ‘God the Good’ encompasses the idea that God is also the universal concept of Goodness, akin to Plato’s Form of the Good as developed by Iris Murdoch, which (...) is inextricably conjoined with God the World because it is the nature of the world which determines the nature of perfect Goodness. This form of ‘conjoined’ panentheism yields a concept of divine personhood which includes both divine agency and human/divine engagement. God the Good is an agent of change by providing human persons with a standard of Goodness against which to measure the goodness of their own actions, while God the World provides the physical embodiment through which God acts. Human engagement with the divine may take a number of forms and may lead to moral action, the means by which the divine acts upon the world and changes it for the better. (shrink)

Dombrowski and Murdoch offer versions of the ontological argument which aim to avoid two types of objection – those concerned with the nature of the divine, and those concerned with the move from an abstract concept to a mind-independent reality. For both, the nature of the concept of God/Good entails its instantiation, and both supply a supporting argument from experience. It is only Murdoch who successfully negotiates the transition from an abstract concept to the instantiation of that concept, however, and (...) this is achieved by means of an ontological argument from moral experience which, in a reversal of the Kantian doctrine, depends ultimately on a form of the cosmological argument. (shrink)

An innovative approach to the production of anti‐receptor antibodies is now being fully exploited for a number of different cell receptors. This approach employs the concept that antibodies directed against pharmacologically active ligands have a three‐dimensional binding site which is somewhat analogous to the natural receptor. Consequently, when anti‐idiotype antibodies are produced against these anti‐ligand antibodies, some of the anti‐idiotypes will comprise a positive three‐dimensional shape which mimics the original ligand. The anti‐idiotypic antibodies generated in this fashion are able to (...) bind to cell surface receptors. This approach has now been successfully applied to peptide hormones, small bio‐active peptides, interferon, viral hemagglutinins, and a number of small neurotransmitter ligands. So far, the boundaries for this working ‘molecular engineering’ concept have not been reached. This concept may also shed light on the processes which take place in the generation of anti‐receptor antibodies in several autoimmune diseases. (shrink)

Dans l’aube qui succéda à l’éruption du 26 octobre 2010, Bu Pujo succomba à ses brûlures. À cette nouvelle, le volcan disparut. Il ne restait plus, au nord, qu’un écran de nuages figés dans l’épouvante. Cela faisait un grand vide, un immense courant d’air froid dans lequel la montagne de feu avait été emportée. Au petit matin, le Merapi avait disparu parce que celle qui le portait était morte. Oui, Bu Pujo portait le volcan comme ces lourds paniers d’offrandes qu’elle (...) chargeait sur son dos le jour de la procession. Elle en portait la responsabilité, comme son propre enfant, avec ses prodiges et ses tares. Voilà pourquoi Bu Pujo avait l’air d’une géante. (shrink)

Although the buying, selling, and trading of fossils has been a principle part of paleontological practice over the centuries, the commercial collection of fossils today has re-emerged into a pervasive and lucrative industry. In the United States, the number of commercial companies driving the legal, and sometimes illegal, selling of fossils is estimated to have doubled since the 1980s, and worries from academic paleontologists over this issue has increased accordingly. Indeed, some view the commercialization of fossils as one of the (...) greatest threats to paleontology today. In this article, I address the story of “Sue”—the largest, most complete, and most expensive Tyrannosaurus rex ever excavated—whose discovery incited a series of high-profile legal battles throughout the 1990s over the question of “Who owns Sue?” Over the course of a decade, various stakeholders from academic paleontologists and fossil dealers to Native Americans, private citizens, and government officials all laid claim to Sue. In exploring this case, I argue that assumptions of authority are responsible for initiating and sustaining debates over fossil access. Here, assumptions of authority are understood as assumptions of ownership, or expertise, or in some cases both. Viewing the story from this perspective illuminates the significance of fossils as boundary objects. It also highlights the process of boundary-work by which individuals and groups constructed or deconstructed borders around Sue and fossil access to establish their own authority. I draw on science studies scholarship as well as literature in the professionalization, commercialization, and valuation of science to examine how assumptions of authority facilitated one of the most divisive episodes in recent paleontological history and the broader debate on the commercial collection of vertebrate fossil material in the United Sates. (shrink)

Although the buying, selling, and trading of fossils has been a principle part of paleontological practice over the centuries, the commercial collection of fossils today has re-emerged into a pervasive and lucrative industry. In the United States, the number of commercial companies driving the legal, and sometimes illegal, selling of fossils is estimated to have doubled since the 1980s, and worries from academic paleontologists over this issue has increased accordingly. Indeed, some view the commercialization of fossils as one of the (...) greatest threats to paleontology today. In this article, I address the story of “Sue”—the largest, most complete, and most expensive Tyrannosaurus rex ever excavated—whose discovery incited a series of high-profile legal battles throughout the 1990s over the question of “Who owns Sue?” Over the course of a decade, various stakeholders from academic paleontologists and fossil dealers to Native Americans, private citizens, and government officials all laid claim to Sue. In exploring this case, I argue that assumptions of authority are responsible for initiating and sustaining debates over fossil access. Here, assumptions of authority are understood as assumptions of ownership, or expertise, or in some cases both. Viewing the story from this perspective illuminates the significance of fossils as boundary objects. It also highlights the process of boundary-work by which individuals and groups constructed or deconstructed borders around Sue and fossil access to establish their own authority. I draw on science studies scholarship as well as literature in the professionalization, commercialization, and valuation of science to examine how assumptions of authority facilitated one of the most divisive episodes in recent paleontological history and the broader debate on the commercial collection of vertebrate fossil material in the United Sates. (shrink)

In this paper I argue that, although Alvin Plantinga’s Felix Culpa theodicy appears on only two pages of his recent book Where the Conflict Really Lies: Science, Religion and Naturalism (2011) (i.e. 58-59), it is of pivotal importance for the book as a whole. Plantinga argues that there is superficial conflict but deep concord between science and monotheism, and that there is superficial concord but deep conflict between science and naturalism. I contend that the weakness of the Felix Culpa theodicy (...) lends support to the view that there is more than superficial conflict between science and monotheism, and offer an alternative response to the challenge of evil which suggests that there might be, after all, concord between science and (religious) naturalism. (shrink)

Flexible work arrangements (FWAs) are widely offered in public accounting as a tool to retain valued professional staff. Previous research has shown that participants in FWAs are perceived to be less likely to succeed in their careers in public accounting than individuals in public accounting who do not participate in FWAs (Cohen and Single, 2001). Research has also documented an increasing backlash against family–friendly policies in the workplace as placing unfair burdens on individuals without children. Building directly on a previous (...) study in this journal (Cohen and Single, 2001), this study addresses the issue of whether the documented perceptions toward FWA participants are the result of electing to take part in the FWA or the result of bias against employees with children. The research questions are addressed in a 3 × 2 experimental setting in which we manipulate FWA participation, along with family status and gender of a hypothetical manager in a public accounting firm. Our findings indicate that FWA participants are viewed as less likely to advance and as less committed than individuals without children or individuals who had children but who were not taking part in a FWA. Male FWA participants are viewed as less likely to succeed than female FWA participants. This effect appears to arise from a perception that FWA participants are willing to make sacrifices in their careers to accommodate family needs and thus may not be as committed to making the sacrifices perceived as necessary to meet the rigorous demands of the public accounting environment. This raises the ethical question of what could be done to change the culture in public accounting to foster a substantive support system for individuals who want to balance a family and a career. (shrink)

Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female partners are clustered in lower prestige client types including investment funds, benefit plans, and single audits, rather than higher prestige public company clients. Second, we consider whether there is gender bias in prestige of client served by female partners who lead public company audits. In (...) these tests of those individuals who have already achieved the partnership and lead public company audits, we find no evidence of bias. This research contributes to the understanding of gender bias in U.S. public accounting firms and helps inform the societal narrative on where women continue to be marginalized even when they have achieved the highest levels in an organization. (shrink)

Feminist philosophers of religion such as Grace Jantzen and Pamela Sue Anderson have endeavoured, firstly, to identify masculine bias in the concepts of God found in the scriptures of the world’s religions and in the philosophical writings in which religious beliefs are assessed and proposed and, secondly, to transform the philosophy of religion, and thereby the lives of women, by recommending new or expanded epistemologies and using these to revision a concept of the divine which will inspire both women and (...) men to work for the flourishing of the whole of humankind. It is argued, firstly, that the philosophies of Jantzen and Anderson are by no means as different from each other as they might, at first, appear. Secondly, it is suggested that their epistemologies are not distinctively feminist, and that the classical divine attributes of the Abrahamic faiths do not necessarily privilege the masculine. Perhaps the only way in which a philosophy of religion might be distinctively feminist is by emphasising the inclusion of women. This might mean being more open to concepts of the divine which are not, even in a metaphorical sense, masculine, and enhancing awareness of the ways in which abstract arguments about the divine could be relevant to the practical aspects of human life which have traditionally been the preserve of women. Insofar as these are increasingly also the responsibility of men, however, a feminist philosophy of religion might now be more appropriately characterised as an inclusivist philosophy of religion. (shrink)

The public accounting industry's voluntary code of conduct in the United States is the American Institute of CPA's Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry's current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession's code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry's voluntary code of conduct. (shrink)