Sustainability problems often seem intractable. One reason for this is due to difficulties coordinating actors’ efforts to address socially responsible outcomes. Drawing on theories of bounded ethicality and incorporating work on communicating shared values in coordinating action this paper outlines the lack coordination as a matching issue, one complicated by underlying heterogeneity in actors’ moral values and thus motivation to address socially responsible outcomes. Three factors contribute to this matching problem. First, we argue it is not actors’ simple cognitive awareness, (...) but their moral awareness of social issues that explains why certain actors move to address problems while others do not. In other words, actors may recognize sustainability problems, but are not motivated to solve them as they are not understood as moral problems. Second, we posit that progress requires alignment in issues that some actors find worth addressing whereas others do not, thus explaining how heterogeneity in moral perceptions interrupt coordination towards socially important goals. Finally, we propose that progress is undermined if actors myopically focus on level-specific outcomes in ways that elucidates why institutional responses often fail to address individual outcomes and vice versa. We use the existing literature on the socially important issue of food waste to examine our theoretical contribution and develop a typology that explains conditions that inhibit coordination. Thus, our work proposes a psycho-structural view on matching and coordination toward sustainable outcomes, highlighting how psychological and structural constraints prevent effective coordination in addressing sustainability goals. (shrink)

Veterinary ethics is a coordination of ethical principles that apply morals, values and judgements to the practice of veterinary profession. Veterinary ethics cover its practical application in veterinary practices as well as on its history, philosophy, theology, and sociology. Veterinary ethics combine veterinary professional ethics and the focus of animal ethics. It can be inferred as a critical manifestation on the provision of veterinary services in hold of the profession’s responsibilities to animal kind and mankind. Many ethical issues arise in (...) a business unit in veterinary practice. Whenever such issues arise, it may lead to dilemmas, then proper and well-thought out ethical decision is to be made. Ethical decision making process in a business unit in veterinary practice is the use of ethical theories, principles, and rules by veterinary professionals and paraprofessionals in resolving ethical dilemmas in the veterinary practice. In order to resolve ethical dilemmas, being aware of and revelation to ethical theories is essential. Thoughtfulness of animal welfare and ethical issues is an essential component of a good ethical veterinary practice. This article reviews and discusses the ethics and major steps engaged in the ethical decision-making process in a business unit in veterinary practice. Strong commitment to the role, organization’s commitment to ethics and staff support could lower the levels of moral stress while facing ethical dilemma in a veterinary practice. Though using the ethical frameworks portrayed may not change the actual decisions finally reached by veterinary professionals, a good knowledge of ethical issues is imperative for client communication, better job satisfaction and preserving a positive public outline for both the individual and the veterinary practice. (shrink)

This study explores how financial executives retrospectively account for their crossing the line into financial statement fraud while acting within or reacting to a financialized corporate environment. We conduct our investigation through face-to-face interviews with 13 former C-suite financial executives who were involved in and indicted for major cases of accounting fraud. Five different themes of accounts emerged from the narratives, characterizing executives’ fraud immersion as a meaning-making process by which the particulars of the proximal social context and individual motivations (...) collectively molded executives’ vocabularies of fraud immersion. Our executives’ narratives portray their fraud entanglement as typically occurring in small, incremental steps. Their accounts expand our understanding of the influence of socialization on executive-level financial fraud beyond the individualized focus of the fraud triangle model. (shrink)

The articles comprising this thematic symposium suggest options for exploring the nexus between freedom and unfreedom, as exemplified by the British abolitionists’ anti-slavery campaign and the paradox of freedom. Each article has implications for how these abolitionists achieved their goals, social activists’ efforts to secure reparations for slave ancestors, and modern slavery. We present the abolitionists’ undertaking as a marketing campaign, highlighting the role of instilling moral agency and indignation through re-humanizing the dehumanized. Despite this campaign’s eventual success, its post-emancipation (...) phase illustrates a paradox of freedom. After introducing mystification as an explanation for the obscuring rhetoric used to conceal post-emancipation violations of freedom during the West’s colonial phase, we briefly discuss the appropriateness of reparations. Finally, we discuss the contributions made by the articles in this thematic symposium. (shrink)

We address how to ethically evaluate workplace practices when workplace behavioral norms conflict with employees’ attitudes toward those norms, which, according to research on psychological contract violations, regularly occurs. Drawing on Scanlonian contractualism, we introduce the intersubjective reflection process (IR process). The IR process ethically evaluates workplace practices according to whether parties to a workplace practice have intersubjectively valid grounds to veto the practice. We present normative and empirical justification for this process and apply the IR process to accounts of (...) workplace moral dilemmas. We end by identifying future directions for research related to the IR process. (shrink)

This paper employs theory of normal organizational wrongdoing and investigates the joint effects of management tone and the slippery slope on financial reporting misbehavior. In Study 1, we investigate assumptions about the effects of sliding down the slippery slope and tone at the top on financial executives’ decisions to misreport earnings. Results of Study 1 indicate that executives are willing to engage in misreporting behavior when there is a positive tone set by the Chief Financial Officer, regardless of the presence (...) or absence of a slippery slope. A negative tone set by the CFO does not facilitate the transition from minor indiscretions to financial misreporting. In Study 2, we find that auditors evaluating executives’ decisions under the same conditions as those in Study 1 do not react to the slippery slope condition, but auditors assess higher risks of fraud when the CFO sets a negative tone. Overall, our results indicate that many assumptions about the slippery slope and tone at the top should be questioned. We provide evidence that pro-organizational behaviors and incrementalism yield new insights into the causes of ethical failures, financial misreporting behavior, and failures of corporate governance mechanisms. (shrink)

Many models of (un)ethical decision making assume that people decide rationally and are in principle able to evaluate their decisions from a moral point of view. However, people might behave unethically without being aware of it. They are ethically blind. Adopting a sensemaking approach, we argue that ethical blindness results from a complex interplay between individual sensemaking activities and context factors.

The present paper investigates investor decision-making from a psychological standpoint and explores the role of consciousness and mindfulness on investors’ analytical ability and investment efficacy. A comprehensive survey instrument including sub-scales of different behavioural constructs is administered to 222 individual investors. We find evidence supporting the positive influence of cognitive capability on investment efficacy. The findings also suggest that mindfulness reliably mediates consciousness to cause an effect on cognitive capability. Higher cognitive capability will manifest in the form of detailed analysis (...) and interpretation of available information and improve stock selection, asset allocation, and market timing, thus increasing investment efficacy. A mindful investor can mitigate negative stimuli, emotional turmoil, dilemmas and distress in stock trading in a far more superior way to mediate consciousness for higher cognitive capability. The implications of the study indicate that consciousness and mindfulness-based interventions may facilitate making the investors stronger to manage difficult times and perform a careful rational assessment to eventually become successful investors. (shrink)

Consider the Evidence Question: When and under what conditions is proposition P evidence for some agent S? Silins (Philos Perspect 19:375–404, 2005) has recently offered a partial answer to the Evidence Question. In particular, Silins argues for Evidential Internalism (EI), which holds that necessarily, if A and B are internal twins, then A and B have the same evidence. In this paper I consider Silins’s argument, and offer two response on behalf of Evidential Externalism (EE), which is the denial of (...) Evidential Internalism. The first response claims that the allegedly unattractive consequence for EE is not so unattractive. The second response takes the form of a tu quoque, demonstrating that a structurally similar argument can be constructed against EI. The two responses play off one another: objecting to the first puts pressure on one to accept the other. Taken together, the two responses have important ramifications for how we answer the Evidence Question, and how we think about evidence in general. (shrink)

Although apparently irrational, people with seemingly high moral standards routinely make immoral decisions or engage in morally questionable behavior. It appears as if under certain circumstances, people become in some enigmatic way blind to the immoral aspects of what they are doing or consequences of their immoral actions. This article focuses and reports on a psychoanalytic inquiry into the role of emotions and the unconscious management of unwanted emotions in promoting moral blindness. Emotions are essential to the conscience, self-sanctioning, and (...) advancement of moral behavior. Notwithstanding moral ideations, a sufficiently strong counterwill may create incongruence between moral intentions and actual desires or behavior. The unwelcome experience of acute moral emotions such as guilt and anxiety is likely to activate a range of psychological defense mechanisms and unconscious processes to manage these emotions. It is argued that the management of these emotions through undue avoidance, inappropriate regulation, or lack of regulation, can bypass self-sanctioning. As result, the condition of moral blindness can develop or be sustained. The psychoanalytic explanations offered contribute to the understanding as to how emotions in combination with the unconscious mind can cause moral blindness in any person, notwithstanding high moral standards and good intentions. Improved understanding of moral blindness represents an important scientific step in improved understanding of our moral and immoral selves, with all its complexities, conflicts, and contradictions. (shrink)