Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...) of the employee’s incentive-driven and goal-induced ethical/unethical behavior and the outcomes of behavior, with consequences that were either favorable or unfavorable to the organization. The results indicated that participants discounted the ethical considerations of incentive-driven and goal-induced behavior when consequences were favorable to the organization. Participants’ morals and outcome orientations were also significantly related to their ethical judgments and intentions to intervene. The implications of these findings for research and practice are discussed. (shrink)

Archival research reports that managers often use the FIN 48 uncertain tax liability accrual to manage earnings. To assess solutions to this problem, we deconstruct the ethical and psychological reasoning that leads to FIN 48 opportunistic behavior. Hence, we employ a survey of seasoned accounting managers to assess the influences of cynicism, two measures of moral disengagement, and pressure from a CFO on the propensity to engage in FIN 48 earnings management. Specifically, we manipulate the influence of the study scenario (...) supervisory CFO as either a latent bully or a transformational leader. While the CFO bully main effect condition enhances FIN 48 earnings management, the CFO transformational leader condition interacts with less cynical accounting managers to reduce FIN 48 earnings management. We also find that both dispositional trait and situational state moral disengagement factors independently mediate the relationship between the cynicism model antecedent and FIN 48 earnings management. Collectively, study findings provide implications for both theory and practice. (shrink)

Workplace incivility is a current challenge in organizations, including smaller firms, as is the development of programs that enhance employees’ treatment of coworkers and ethical decision making. Ethics programs in particular might attenuate tendencies toward interpersonal misconduct, which can harm ethical reasoning. Consequently, this study evaluated the relationships among the presence of ethics codes and employees’ locus of control, social aversion/malevolence, and ethical judgments of incivility using information secured from a sample of businesspersons employed in smaller organizations. Results indicated that (...) ethics code presence was associated with a more internal locus of control and stronger ethical judgment of workplace incivility. Social aversion/malevolence was negatively related to ethical judgment, and internal locus of control was positively related to ethical judgment. Smaller firms should develop ethics codes to manage individuals’ perceptions of control, thus encouraging enhanced ethical reasoning in situations that involve the mistreatment of coworkers; they should also monitor counterproductive tendencies that harm such reasoning and precipitate incivility. (shrink)

Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...) of the employee’s incentive-driven and goal-induced ethical/unethical behavior and the outcomes of behavior, with consequences that were either favorable or unfavorable to the organization. The results indicated that participants discounted the ethical considerations of incentive-driven and goal-induced behavior when consequences were favorable to the organization. Participants’ morals and outcome orientations were also significantly related to their ethical judgments and intentions to intervene. The implications of these findings for research and practice are discussed. (shrink)

Recent data breaches underscore the importance of organizational cybersecurity. However, the high costs of such security can force chief financial officers (CFOs) to make difficult financial and ethical trade-offs that have both business and societal implications. We employ a 2 × 2 randomized experiment that varies both an observed scenario CFO’s investment decision (invest/not invest in security) and organizational outcomes (positive/negative) to investigate these trade-offs. Participant managers assess the observed CFO’s investment behavior and indicate their own intentions to invest. Results (...) indicate that when the observed scenario CFO invests in security, managers primarily follow their peers when making investment decisions. However, when the observed CFO does not invest in security, managers make their own decisions by engaging in more in-depth reasoning that includes assessment of the seriousness of consequences, as well as the ethical and societal considerations. Moderated mediation findings further deconstruct and corroborate these relationships. (shrink)

A corporate culture strengthened by ethical values and other positive business practices likely yields more favorable employee work responses. Thus, the purpose of this study was to assess the degree to which perceived corporate ethical values work in concert with group creativity to influence both job satisfaction and turnover intention. Using a self-report questionnaire, information was collected from 781 healthcare and administrative employees working at a multi-campus education-based healthcare organization. Additional survey data was collected from a comparative convenience sample of (...) 127 sales and marketing employees working for a variety of firms operating in the south-central United States. The results indicated that group creativity and corporate ethical values were positively related, and that both variables were associated with increased job satisfaction. Conversely, corporate ethical values and job satisfaction were associated with decreased turnover intention. Sales managers should create work cultures that precipitate increased ethical values and group creativity, and suggestions about how they may institutionalize these factors are provided. (shrink)

This study explores the ability of career satisfaction to mediate the relationship between corporate ethical values and altruism. Using a sample of individuals employed in a four-campus, regional health science center, it was determined that individual career satisfaction fully mediated the positive relationship between perceptions of corporate ethical values and self-reported altruism. The findings imply that companies dedicating attention to positive corporate ethical values can enhance employee attitudes and altruistic behaviors, especially when individuals experience a high degree of career satisfaction.

A scholarly study of the Neoplatonic philosopher Plotinus (204/5-270) and his understanding of the soul; its chapters include: beauty and the good, forgetting the self, matter as indefinite and incorporeal, omnipresence and incorporeality, and omnipresence and transcendence. The work confirms much recent scholarly consensus on Plotinus, but many of the author's interpretations and general conclusions also give constructive challenges to some existing modes of understanding Plotinus's thought. The arguments and their textual evidence, with the accompanying Greek, provide the reader with (...) direct evidence for testing these conclusions as well as appreciating the nature of Plotinus' philosophizing. (shrink)

Volume XXIX contains papers and commentaries presented to the Boston Area Colloquium in Ancient Philosophy during academic year 2012-13. The papers feature Plato's Republic and Timaeus, examine Aristotle on generation, analogy and method, and analyze Proclus on first principles.

Ennead IV.4.30-45 and IV.5 retrieves the unity in this last section of Plotinus' treatise on Problems concerning the Soul. Combining translation with commentary, Gurtler enhances both the accuracy of the translation and the recovery of Plotinus' often unsuspected originality. This is especially true for IV.5, where previous translations fail to convey the concise nature of his argument against both the Aristotelian and Platonic theories of vision. Plato and Aristotle each claim that vision depends on the light between the eye and (...) the object, but Plotinus presents evidence that this is not the case and develops a novel theory of light as a second activity that moves from source to object directly, even arguing that color is in the light itself rather than merely a quality of the object. This theory of vision, in turn, depends on the nature of sympathy developed especially in IV.4.30-45, where Plotinus shows how action at a distance is both possible and necessary for the proper unity in diversity of the sensible cosmos. (shrink)

Pickering & Garrod (P&G) consider the possibility that inner speech might be a product of forward production models. Here I consider the idea of inner speech as a forward model in light of empirical work from the past few decades, concluding that, while forward models could contribute to it, inner speech nonetheless requires activity from the implementers.

The sociobiology of bacteria, largely unappreciated and ignored by the microbiology research community two decades ago is now a major research area, catalyzed to a significant degree by studies of communication and cooperative behavior among the myxobacteria and in quorum sensing (QS) and biofilm formation by pseudomonads and other microbes. Recently, the topic of multicellular cooperative behaviors among bacteria has been increasingly considered in the context of evolutionary biology. Here we discuss the significance of two recent studies1,2 of the phenomenon (...) of “cheating” mutants and their exploitation of cooperating microbial populations of Pseudomonas aeruginosa. BioEssays 30:296–298, 2008. © 2008 Wiley Periodicals, Inc. (shrink)

This paper uses the notion of Galois-connection to examine the relation between valuation-spaces and logics. Every valuation-space gives rise to a logic, and every logic gives rise to a valuation space, where the resulting pair of functions form a Galois-connection, and the composite functions are closure-operators. A valuation-space (resp., logic) is said to be complete precisely if it is Galois-closed. Two theorems are proven. A logic is complete if and only if it is reflexive and transitive. A valuation-space is complete (...) if and only if it is closed under formation of super-valuations. (shrink)

An examination of Plotinus’s treatise on matter, II 4[12], reveals interesting paradoxes. He seems to use Aristotle’s matter to explain Plato’s receptacle. Attention to the text reveals that both matter and the receptacle are, in fact, recast in terms of the otherness of Plato’s Sophist. By this, Plotinus articulates how matter and the receptacle function as the condition of possibility for the sensible cosmos. His analysis of related terms further supports this rapprochement: privation and substrate exclude quality and quantity as (...) attributes of matter; and the indefinite, the unlimited, size and mass echo the paradoxical language of the Timaeus. (shrink)

In a recent Article Carla Kary attempts to show that there should be a significant moral difference between instances of killing and letting die. I shall maintain in Section I that Kary's argument is somewhat weakened by the failure to note an important ambiguity in the notion of killing a person. I shall also argue in Section II that a similar ambiguity affects the notion of letting someone die, and that the failure to note this latter ambiguity also weakens the (...) position developed by Robert Coburn with regard to defective newborns. CiteULike Connotea Del.icio.us What's this? (shrink)

Gastrulation is the process of early development that reorganizes cells into the three fundamental tissue types of ectoderm, mesoderm, and endoderm. It is a coordinated series of morphogenetic and molecular changes that exemplify many developmental phenomena. In this review, we explore one of the classic developmental systems, the sea urchin embryo, where investigators from different backgrounds have converged on a common interest to study the origin, morphogenesis, and developmental regulation of the endoderm. The sea urchin embryo is remarkably plastic in (...) its developmental potential, and the endoderm is especially instructive for its morphological and molecular responsiveness to inductive cell interactions. We start by examining and integrating the several models for the morphogenetic mechanisms of invagination and tissue elongation, the basic processes of endoderm morphogenesis in this embryo. We next critique the proposed mechanisms of inductive gene regulation in the endoderm that exemplifies a concept of modular transcriptional regulation. Finally, we end with an examination of the current molecular models to explain cell fate determination of the endoderm. Recent progress at the molecular level should soon allow us to explain the seminal experimental observations made in this embryo over a hundred years ago. BioEssays 21:459–471, 1999. © 1999 John Wiley & Sons, Inc. (shrink)