This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)

Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based on (...) the gender of the employee. In this study, we examine the “glass ceiling” within the context of the accounting profession. While advances have been made within the accounting profession to address the glass ceiling, the continued existence—and perceptions about the continued existence—of the issue exert adverse effects upon the available talent pool and may create long-term problems for the profession. In this study, we investigate glass ceiling perceptions among a large sample of female accounting professionals employed in accounting; the sample includes both public accountants, and those employed in industry accounting. Our study yields the finding of beliefs in bias-driven effects, structural effects, and cultural effects among these accounting professionals. Glass ceiling perceptions are also influenced by several demographic factors. Furthermore, accounting professionals employed by industry are more likely to report a glass ceiling within their firms than accounting professionals employed by public accounting firms. The findings are of interest to researchers who explore gender-related issues in professional service firms such as the field of accounting, and to senior members of practice who are tasked with ensuring the integrity and quality of the talent pool and the equitable distribution of rewards to employees. (shrink)

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...) practice are then discussed. (shrink)

Corporate social responsibility (CSR) is a dramatically expanding area of activity for managers and academics. Consumer demand for responsibly produced and fair trade goods is swelling, resulting in increased demands for CSR activity and information. Assets under professional management and invested with a social responsibility focus have also grown dramatically over the last 10 years. Investors choosing social responsibility investment strategies require access to information not provided through traditional financial statements and analyses. At the same time, a group of mainstream (...) institutional investors has encouraged a movement to incorporate environmental, social, and governance information into equity analysis, and multi-stakeholder groups have supported enhanced business reporting on these issues. The majority of research in this area has been performed on European and Australian firms. We expand on this literature by exploring the CSR disclosure practices of a size- and industry-stratified sample of 50 publicly traded U.S. firms, performing a content analysis on the complete identifiable public information portfolio provided by these firms during 2004. CSR activity was disclosed by most firms in the sample, and was included in nearly half of public disclosures made during that year by the sample firms. Areas of particular emphasis are community matters, health and safety, diversity and human resources (HR) matters, and environmental programs. The primary venues of disclosure are mass media releases such as corporate websites and press releases, followed closely by disclosures contained in mandatory filings. Consistent with prior research, we identify industry effects in terms of content, emphasis, and reporting format choices. Unlike prior research, we can offer only mixed evidence on the existence of a size effect. The disclosure frequency and emphasis is significantly different for the largest one-fifth of the firms, but no identifiable trends are present within the rest of the sample. There are, however, identifiable size effects with respect to reporting format choice. Use of websites is positively related to firm size, while the use of mandatory filings is negatively related to firm size. Finally, and also consistent with prior literature, we document a generally self-laudatory tone in the content of CSR disclosures for the sample firms. (shrink)

Since 1990, the multinational public accounting firms have all adopted flexible work arrangement policies. In part, the firms are doing this to fulfill an ethical obligation in creating an appropriate professional environment for their employees. This study examines the effect of participation in a flexible work arrangement program on an individual''s professional success and anticipated turnover as perceived by the participant''s peers and superiors. Subjects from one Big Five accounting firm read a description of a manager and answered a series (...) of questions about the likelihood of the manager''s promotion to partner, voluntary and involuntary turnover, and desirability on a job. Gender and participation in a flexible work arrangement were manipulated in a 2×2 design. The results indicate that participation in a flexible work arrangement evoked significantly more pessimistic predictions on all of the dimensions. Gender did not have an effect on the likelihood ratings. Follow-up questions about the factors that enhance and hinder individuals career success in each work scenario indicated that the perceived ability to "juggle" and the ability to "pull one''s weight" potentially affects evaluations of what it takes to be a successful professional in the financial services environment. Implications for professional and ethics practice and research are also presented. (shrink)

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...) resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (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)

Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...) are investigated. Of 461 possible respondents, 230 questionnaires (a 49.6% response rate) indicated that the profession's own rule setting body (The American Institute of Certified Public Accountants) and the use of peer review were perceived as the most effective mechanisms, while government regulation was ranked least. Respondents also evaluated the extent to which ethics should be covered in the accounting curriculum. For every course, the CPAs believed a greater emphasis on ethics is appropriate than presently exists. Suggestions for more effectively integrating ethics into accounting courses are made. Finally, respondents were also asked whether in answering the questionnaire they used a definition of ethics as either the Professional Code of Conduct or a moral and philosphical framework for guiding beliefs. Those who viewed ethics as abiding by a professional code had more confidence in the mechanisms addressed in this study to aid the public accounting profession's ability to ensure high ethical standards of conduct. Methodological implications of this distinction for future studies in business ethics are discussed. (shrink)

Professional, Ethical, Legal, and Educational Lessons in Medicine: A Problem Based Approach provides a comprehensive review of the complex and challenging field of professional medical practice. Its problem-based format incorporates a vast pool of practical, board-exam-style multiple-choice questions for self-assessment, and is an ideal resource for exam preparation as well as ongoing clinical education among trainees and clinicians The practice of medicine is not only about clinical care of patients. Physicians must navigate ethical conundrums, legal pitfalls, and quality improvement issues (...) while maintaining scrupulous professionalism and being exemplary educators. This volume addresses common issues in the realm of professional medical practice not typically covered in other texts. Each of the 73 chapters presents a problem-based case that branches out into an oral board examination type stem questions. A discussion section with brief review articles summarizes the most recent literature. Multiple-choice questions with answers allows for comprehensive self-assessment or interactive group quizzes. This book will appeal to medical and allied health professionals in all specialties of medicine. It is an excellent and hands-on reference for the related but diverse domains associated with professional healthcare practice by students, physicians, and other healthcare providers compacted into one volume. (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)

We examine the influences of social capital, source credibility, and fairness perceptions on the judgments of experienced compensation committee members who are considering a proposal to reduce management’s performance targets in the middle of a compensation cycle due to difficult circumstances. Eighty-nine U.S. public company CC members participated in a 2 × 2 experiment with social capital and source credibility each manipulated as low or high, and outcome fairness to management, process fairness to shareholders, and outcome fairness to shareholders included (...) as measured variables. While social capital and source credibility are not significant, we find that outcome fairness to the CEO and outcome fairness to shareholders are significantly related to CC members’ support for reducing performance targets during a compensation cycle. In addition, we find that more experienced CC members are less supportive of changing the performance targets. The significant interactions include one between outcome fairness to shareholders and process fairness to shareholders, which suggests that CC member support for the proposal relies on both process and outcome fairness being present. Finally, the participants’ qualitative responses reflect arguments both for and against adjusting performance targets. Overall, the results highlight the important roles of fairness and director experience in boardroom decisions and provide important insights into factors affecting CC judgments. (shrink)

The problem of justifying legal punishment has been at the heart of legal and social philosophy from the very earliest recorded philosophical texts. However, despite several hundred years of debate, philosophers have not reached agreement about how legal punishment can be morally justified. That is the central issue addressed by the contributors to this volume. All of the essays collected here have been published in the highly respected journal Philosophy & Public Affairs. Taken together, they offer not only significant proposals (...) for improving established theories of punishment and compelling arguments against long-held positions, but also ori-ginal and important answers to the question, "How is punishment to be justified?"Part I of this collection, "Justifications of Punishment," examines how any practice of punishment can be morally justified. Contributors include Jeffrie G. Murphy, Alan H. Goldman, Warren Quinn, C. S. Nino, and Jean Hampton. The papers in Part II, "Problems of Punishment," address more specific issues arising in established theories. The authors are Martha C. Nussbaum, Michael Davis, and A. John Simmons. In the final section, "Capital Punishment," contributors discuss the justifiability of capital punishment, one of the most debated philosophical topics of this century. Essayists include David A. Conway, Jeffrey H. Reiman, Stephen Nathanson, and Ernest van den Haag. (shrink)

Raised right -- Something to believe in : modern American conservatism & the paternal rights discourse -- Penetrating the inner sanctum : William F. Buckley, Jr., paternal desire, and the rights of man -- "The greatest nation on earth" : Ronald Reagan, fathers, and the rights of Americans -- All the rage : Clarence Thomas, daddy, and the tragedy of rights -- A nightmare walking : the haunting of modern American conservatism.

What is the legacy of Theory after the deaths of so many of its leading lights, from Jacques Derrida to Roland Barthes? Bringing together reflections by leading contemporary scholars, Dead Theory explores the afterlives of the work of the great theorists and the current state of Theory today. Considering the work of thinkers such as Derrida, Deleuze, and Levinas, the book explores the ways in which Theory has long been haunted by death and how it might endure for the future."--Page (...) 4 of cover. (shrink)

The concept of ontogenetic niche is used here to interpret how species-typical behaviors develop through active, context-dependent processes. Ontogenetic niches typically include social stimuli, such as those arising from parents, siblings, and others that provide 'nurturing' in the form of resources, stimulation, and affordances for development. This approach is a useful alternative to wrestling with artificial dichotomies such as nature-nurture.

Explores and illuminates Roland Barthes' profound impact on our understanding of literary modernism.

This essay concerns the extent to which quantitative research in management and organizational studies is divorced from ethics, as alleged in a recent JBE editorial by Zyphur and Pierides. After carefully examining the criticisms set forth by Zyphur and Pierides and the merits of the alternative they propose, I conclude that the problems with QR and the researchers who conduct it are arguably much less extreme that Zyphur and Pierides claim. This conclusion is informed by a sampling of QR studies (...) recently published in management journals, which could be further corroborated by a more thorough review and evaluation of QR studies using principles drawn from the ethics literature. I believe this assessment would indicate that, despite room for improvement, QR and ethics can and do peacefully coexist, and quantitative researchers are largely aware of the problems and opportunities associated with integrating their work with ethics. (shrink)

Entrepreneurship is a critical need in society, and an entrepreneur's life can be a life wonderfully lived. However, most of the literature examining entrepreneurship takes an overly narrow financial viewpoint when examining entrepreneurship and entrepreneurial success. Our paper surveys the current entrepreneurial literature on what constitutes successful entrepreneurship. We then engage key conceptual ideas within the Catholic social tradition to analyze what we see as an undeveloped notion of success. We then move to construct a richer notion of success through (...) the framework of virtue. (shrink)

Explores the intersections between philosophy and literature through a transnational, comparative lens.

This book explores questions concerning personal identity and individual conduct within neoliberal academe. The author suggests that neoliberal academe is normal academe in the new millennium though well aware of its contested nature and destructive capacities. Examining higher education through a number of ideals, such as austerity and transparency, brings readers on a journey into its present as well as its past. If some of these ideals can be identified and critiqued, there is a chance that the foundations of neoliberal (...) academe can be weakened. This book actively pursues pathways out of the neoliberal abyss--and offers that demanding a role for pleasure in higher education may be one of them. (shrink)

In the 1960s, newborn screening programs tested for a single very rare but serious disorder. In recent years, thanks to the development of new screening technology, they have expanded into panels of tests; a federally sponsored expert group has recommended that states test for twenty-nine core disorders and twenty-five secondary disorders. By the standards used to decide whether to introduce new preventive health services into clinical use, the decision-making in newborn screening policy has been lax.

The Allegiance of Thomas Hobbes offers a new interpretation of Thomas Hobbes's response to the English Revolution. By focusing on his religious thought, it debunks the standard view of him as a royalist, and recovers his sympathies with the religious projects of the 1640s and 1650s. This reinterpretation culminates with an exploration of Hobbes's surprising sympathies with Oliver Cromwell and his supporters. By placing Thomas Hobbes within fresh contexts, Professor Collins offers a new angle of vision on the religious significance (...) of the English Revolution itself. (shrink)

Explores and illuminates Slavoj Žižek's impact on our understanding of literary and cultural modernism.

Cooperation is common across nonhuman animal taxa, from the hunting of large game in lions to the harvesting of building materials in ants. Theorists have proposed a number of models to explain the evolution of cooperative behavior. These ultimate explanations, however, rarely consider the proximate constraints on the implementation of cooperative behavior. Here we review several types of cooperation and propose a suite of cognitive abilities required for each type to evolve. We propose that several types of cooperation, though theoretically (...) possible and functionally adaptive, have not evolved in some animal species because of cognitive constraints. We argue, therefore, that future modeling efforts and experimental investigations into the adaptive function of cooperation in animals must be grounded in a realistic assessment of the psychological ingredients required for cooperation. Such an approach can account for the puzzling distribution of cooperative behaviors across taxa, especially the seemingly unique occurrence of cooperation observed in our own species. (shrink)

Thomas Hobbes and John Locke sit together in the canon of political thought but are rarely treated in common historical accounts. This book narrates their intertwined careers during the Restoration period, when the two men found themselves in close proximity and entangled in many of the same political conflicts. Bringing new source material to bear, In the Shadow of Leviathan establishes the influence of Hobbesian thought over Locke, particularly in relation to the preeminent question of religious toleration. Excavating Hobbes's now (...) forgotten case for a prudent, politique toleration gifted by sovereign power, Jeffrey R. Collins argues that modern, liberal thinking about toleration was transformed by Locke's gradual emancipation from this Hobbesian mode of thought. This book investigates those landmark events - the civil war, Restoration, the popish plot, the Revolution of 1688 - which eventually forced Locke to confront the limits of politique toleration, and to devise an account of religious freedom as an inalienable right. (shrink)

For nearly half a century, Quentin Skinner has been the world's foremost interpreter of Thomas Hobbes. When the contextualist mode of intellectual history now known as the “Cambridge School” was first asserting itself in the 1960s, the life and writings of John Locke were the primary topic for pioneers such as Peter Laslett and John Dunn. At that time, Hobbes was still the plaything of philosophers and political scientists, virtually all of whom wrote in an ahistorical, textual-analytic manner. Hobbes had (...) not been the subject of serious contextual research for decades, since the foundational writings of Ferdinand Tönnies. For Skinner, he was thus an ideal subject, providing a space for original research on a major figure, and an occasion for some polemically charged methodological manifestos. Both of these purposes animated his 1965 article “History and Ideology in the English Revolution,” and his 1966 article “The Ideological Context of Hobbes's Political Thought”. The latter of these remains to this day one of the most widely cited scholarly articles in the fifty-year run of Cambridge's Historical Journal. Among other results of these early efforts was the scholarly controversy during which Howard Warrender chided Skinner for having reduced the “classic texts in political philosophy” to mere “tracts for the times”. (shrink)

In this essay, the philosophies of John Dewey and Martin Heidegger are compared specifically on the topic of the productionist metaphysics. In this comparison, the readings of Larry Hickman and Michael E. Zimmerman are utilized to highlight the noted philosophers’ views. In Hickman’s reading of Dewey, production is the key virtue of the entire pragmatic theory and the evolution of humanity through the improvement of technique and productivity the focus of human life.Hickman’s reading of Dewey, deemed the “technological” reading of (...) Dewey, provides proof of support of the productionist metaphysics view of the West that Heidegger deemed as the root of the “darkening” of the world. To illustrate the historical calamity that Heidegger deemed directly connected to this brand of metaphysics, which he believed began with the ancient Greeks and since has expanded to all areas of human life, the reading of Zimmerman is applied. (shrink)

In this essay, the philosophies of John Dewey and Martin Heidegger are compared specifically on the topic of the productionist metaphysics. In this comparison, the readings of Larry Hickman and Michael E. Zimmerman are utilized to highlight the noted philosophers’ views. In Hickman’s reading of Dewey, production is the key virtue of the entire pragmatic theory and the evolution of humanity through the improvement of technique and productivity the focus of human life.Hickman’s reading of Dewey, deemed the “technological” reading of (...) Dewey, provides proof of support of the productionist metaphysics view of the West that Heidegger deemed as the root of the “darkening” of the world. To illustrate the historical calamity that Heidegger deemed directly connected to this brand of metaphysics, which he believed began with the ancient Greeks and since has expanded to all areas of human life, the reading of Zimmerman is applied. (shrink)

In this essay, the philosophies of John Dewey and Martin Heidegger are compared specifically on the topic of the productionist metaphysics. In this comparison, the readings of Larry Hickman and Michael E. Zimmerman are utilized to highlight the noted philosophers’ views. In Hickman’s reading of Dewey, production is the key virtue of the entire pragmatic theory and the evolution of humanity through the improvement of technique and productivity the focus of human life.Hickman’s reading of Dewey, deemed the “technological” reading of (...) Dewey, provides proof of support of the productionist metaphysics view of the West that Heidegger deemed as the root of the “darkening” of the world. To illustrate the historical calamity that Heidegger deemed directly connected to this brand of metaphysics, which he believed began with the ancient Greeks and since has expanded to all areas of human life, the reading of Zimmerman is applied. (shrink)

We identify the significance and typical requirements of developmental analyses of the microbiome-gut-brain in parents, offspring, and parent-offspring relations, which have particular importance for neurobehavioral outcomes in mammalian species, including humans. We call for a focus on behavioral measures of social-emotional function. Methodological approaches to interpreting relations between the microbiota and behavior are discussed.

As the range of conditions for which we can test prenatally expands, society and the medical profession need to develop guidelines about which tests ought to be offered and which ought not to be. Notions of fetal privacy and confidentiality can help to define limits to what parents may reasonably learn about their future child.