We examined whether auditors' attitude to the evidence may be driven by their perception of the self-fulfilling prophecy effect. Following previous research on motivated reasoning, we assumed that the self-fulfilling prophecy effect could be interpreted as a potential motivational/incentive factor supporting auditor's reluctance to release going concern opinions. We contribute to the literature by demonstrating in a laboratory experiment that auditors' perceptions of the self-fulfilling prophecy effect can bias their professional judgment. To this extend, the Hogarth and Einhorn's belief-adjustment model (...) was employed in order to estimate auditors' attitudes in regards to both aggravating and mitigating evidence. Our results indicate that the fear of provoking the self-fulfilling prophecy creates a directional goal which leads auditors to process the audit evidence in a manner more likely to yield the desired conclusion. Auditors' motivated by the fear of causing the self-fulfilling prophecy effect offered a greater sensitivity to the positive evidence and, at the same time, a lower tendency to favor negative evidence. We also provide a discussion of the implications of our results for both regulators and the auditing profession. (shrink)

Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

El artículo expone el papel del otro y de lo otro en la hermenéutica de Gadamer a la luz de la idea de diálogo. Para comprender se requiere reconocer lo otro en su carácter de tú, asumir que no se tiene distancia frente a él y estar abierto a acoger lo dicho por él como una posible verdad. La compresión posee una estructura dialéctica que implica la cancelación de las propias expectativas y el acceso a un saber más abarcante. Aunque (...) la comprensión es histórica, en ella se muestra cada vez un aspecto de la cosa misma, que resulta de la interacción del yo y el tú en el curso de la conversación hermenéutica y que constituye una verdad común con caracteres análogos a los del saber de tipo práctico. [The paper exposes the role of the other in Gadamer’s hermeneutics in the light of the idea of dialogue. Understanding requires the recognition of the other as a thou, the acceptance of the lack of distance from him and the openness to embrace what is said by him as a possible truth. Understanding has a dialectical structure which implies the cancellation of one’s own expectations and the access to a more comprehensive knowledge. Even though every understanding is historical, it discloses an aspect of the thing itself, which results from the interaction of the I and the thou during the process of hermeneutical conversation and constitutes a common truth with analogous characteristics to practical reason.] . (shrink)

Resumen: Este artículo expone el papel del otro y de lo otro en la hermenéutica de Gadamer a la luz de la idea de diálogo. Para comprender se requiere reconocer lo otro en su carácter de tú, asumir que no se tiene distancia frente a él y estar abierto a acoger lo dicho por él como una posible verdad. La compresión posee una estructura dialéctica que implica la cancelación de las propias expectativas y el acceso a un saber más abarcante. (...) Aunque la comprensión es histórica, en ella se muestra cada vez un aspecto de la cosa misma, que resulta de la interacción del yo y el tú en el curso de la conversación hermenéutica y que constituye una verdad común con caracteres análogos a los del saber de tipo práctico.: The paper shows the role of the other in Gadamer’s hermeneutics in the light of the idea of dialogue. Understanding requires the recognition of the other as a thou, the acceptance of the lack of distance from him and the openness to embrace what is said by him as a possible truth. Understanding has a dialectical structure that implies the cancellation of one’s own expectations and the access to a more comprehensive knowledge. Even though every understanding is historical, it discloses an aspect of the thing itself which results from the interaction of the I and the thou during the process of hermeneutical conversation and constitutes a common truth that has analogous characteristics to practical reason. (shrink)

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility. This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent (...) situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations. (shrink)

Por medio de un contraste con el pensamiento heideggeriano, el estudio desarrolla la concepción gadameriana de la alteridad, el lugar que ocupa este tema en la propuesta hermenéutica de Verdad y Método y la reformulación que ello supone de la manera como Heidegger concibe la aperturidad de la existencia humana y el acontecimiento mismo del ser. El trabajo inicia planteando la crítica de Gadamer al reconocimiento ontológico del otro por parte de Heidegger; muestra enseguida la oposición que se presenta entre (...) el “ser-para-la-muerte” y el “ser-para-la-historia”, la relevancia que tiene en Gadamer la vida práctica y la idea de diálogo como modelo de la comprensión. Se concluye mostrando la oposición que se da entre ambos autores en la manera de considerar el modo de ser del lenguaje y el acontecimiento del ser que en éste tiene lugar. [/] -/- In permanent contrast with Heidegger’s thought, this study develops Gadamer’s conception of otherness, its place in the hermeneutic project of Truth and Method and the reformulation that all this entails of human existence disclosedness and the event of being itself. Work starts raising Gadamer’s critique to the ontological [42] recognition of the others by Heidegger; it shows then the opposition between the “being-towards-death” and “being-for-history”, and the relevance of practical life and the idea of dialogue as a model of understanding in Gadamer’s philosophy. It concludes by showing the opposition between both authors regarding language’s essence and the event of being that takes place on it. (shrink)

Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...) perspectives. In the second stage, previous TP theory is built upon by arguing a simultaneous analysis of how conflicts of interests may induce auditors' behavior. We conclude that in the current low litigation risk environment, auditors' ethical behavior is clearly ' unbalanced' favoring the reluctance to issue warning signals. Finally, we offer a discussion of potential solutions to improve ethical issues. (shrink)

Previous empirical research has found mixed results for the impact of corporate social responsibility (CSR) investments on corporate financial performance (CFP). This paper contributes to the literature by exploring in a two stage investor decision-making model the relationship between a firm’s innovation effort, CSR, and financial performance. We simultaneously examine the impact of CSR on both accounting-based (financial health) and market-based (Tobin’s Q) financial performance measures. From a sample of top corporate citizens, we find that: (1) a firm’s social responsibility (...) commitment (CSR) contributes to its financial performance; (2) after controlling for investment in innovation activities, CSR continues to have a positive impact on a firm’s financial performance; (3) the customer dimension of CSR has a positive effect on both CFP measures, whereas the employee dimension indicates a significant impact only on financial heath; and (4) the community relation dimension of CSR only affects the market-based CFP measure of firms with high innovation intensity. (shrink)

This study investigates the effects on organization’s financial performances of, first, the extent to which the organizations are involved in controversial business activities, and second, their level of social performance. These companies can be considered non-socially responsible given the harmful nature of the activities they are involved in. Managers of these companies may still have incentives to pursue socially responsible actions if they believe that engaging on those actions will help them to achieve legitimacy and improve investors’ perception about them. (...) We develop a comprehensive methodology to investigate these corporate social performance (CSP)-related effects in a complex but specific setting. To this end, we analyze a sample of 202 US firms for the period 2005–2008 using a novel method in this area: partial least squares. Our results indicate that, contrary to the general findings in prior literature, companies involved in controversial business activities which engage in CSP do not directly reduce the negative perception that stakeholders have about them. Instead, we found evidence of a positive mediation effect of CSP on financial market-based performance through innovation. (shrink)

Se recogen en este texto, transcrito por Javier Martínez Contreras, redactor de todos los textos presentados oralmente en el Coloquio sobre Hermenéutica y sentido, coordinado por Andrés Ortiz-Osés, la destacada participación de Zabala, Grondin y Ortiz-Osés, en su dispuatio acerca de sus tesis hermen..

This paper analyzes the impact that Lamarckian evolutionary theory had in the scientific community during the period between the advent of Zoological Philosophy and the publication Origin of Species. During these 50 years Lamarck’s model was a well known theory and it was discussed by the scientific community as a hypothesis to explain the changing nature of the fossil record throughout the history of Earth. Lamarck’s transmutation theory established the foundation of an evolutionary model introducing a new way to research (...) in nature. Darwin’s selectionist theory was proposed in 1859 to explain the origin of species within this epistemological process. In this context, Charles Lyell’s Principles of Geology and Auguste Comte’s Cours de Philosophie Positive appear as two major works for the dissemination of Lamarck’s evolutionary ideology after the death of the French naturalist in 1829. (shrink)

This paper presents key elements of Paolo Prodi´s historiagraphic theory that allow us to include him in the contemporary debate on the rol of religion and morality within democratic societies. The text is developed in three moments. First, we will briefly describe the aforementioned debate. Second, we will present the theorical elements found in Prodi’s works which are more relevant for the topic discussed. Finally, we will offer some critical comments in order to present what, for us, is still an (...) open discussion. (shrink)

Since it implies a reduction in the quality and the quantity of the natural resources, environmental degradation is a present day problem that requires immediate solutions. This situation is driving firms to undertake an environmental transformation process with the purpose of reducing the negative externalities that come from their economic activities. Within this context, environmental marketing is an emerging business philosophy by which organizations can address sustainability issues. Moreover, environmental marketing and orientation are seen as valuable strategies to improve a (...) firm's competitiveness. However, the literature that has analyzed the link between environmental strategies and firms' results has been inconclusive and contradictory. In this study, we propose and test a model that analyses how the implementation of ecological issues within a firm's marketing strategy and orientation influences organizational results. Data were obtained through a survey sent to Spanish manufacturing firms. The results show that environmental marketing positively affects firms' operational and commercial performance and this improvement will influence their economic results. Moreover, environmental marketing is revealed as an excellent strategy to obtain competitive advantages in costs and in product differentiation. Thus, this study agrees with the researchers who affirm that environmental strategies positively affect firm's competitiveness while reducing environmental impact. (shrink)

Final value accrues to objects that are good for their own sakes, while instrumental value accrues to objects that are good for the sake of their effects. The following paper aims to show that this distinction cuts across some surprising areas of the evaluative domain. This means that there may be some unexpected types of value that can come in a final or instrumental form. The argument proceeds by looking at two prominent types of value, namely kind-value and personal value. (...) The former accrues to objects that are good as the kinds of things that they are, while the latter accrues to objects that are good for someone. Substantive examples are offered in support of the idea that these types of value can come in final or instrumental form. The substantive examples are then given additional support by considering the structure and behavior of fitting attitudes. (shrink)

In this paper I argue that the search for explainable models and interpretable decisions in AI must be reformulated in terms of the broader project of offering a pragmatic and naturalistic account of understanding in AI. Intuitively, the purpose of providing an explanation of a model or a decision is to make it understandable to its stakeholders. But without a previous grasp of what it means to say that an agent understands a model or a decision, the explanatory strategies will (...) lack a well-defined goal. Aside from providing a clearer objective for XAI, focusing on understanding also allows us to relax the factivity condition on explanation, which is impossible to fulfill in many machine learning models, and to focus instead on the pragmatic conditions that determine the best fit between a model and the methods and devices deployed to understand it. After an examination of the different types of understanding discussed in the philosophical and psychological literature, I conclude that interpretative or approximation models not only provide the best way to achieve the objectual understanding of a machine learning model, but are also a necessary condition to achieve post hoc interpretability. This conclusion is partly based on the shortcomings of the purely functionalist approach to post hoc interpretability that seems to be predominant in most recent literature. (shrink)

Value is an inescapable part of the human experience and what life must be like for a conscious and feeling person. Philosophical questions about value are therefore naturally invited: What sort of thing would value be if it were part of the furniture of the world? How should we understand the relations that value is thought to stand in to other things? In a broad sense, these are formal questions calling for philosophical studies into the understanding of value notions. The (...) following work represents one such study. Its main concern lies specifically with the notion of final value, the idea that things can be good or bad for their own sakes. (shrink)

Variations in life history define key comparative and evolutionary biological questions, important for understanding the mechanisms of mammalian evolutionary divergence, developmental adaptability and plasticity. In this regard, the differences among predominantly altricial and precocial species represent a particularly significant, if still poorly understood and contested case. Here, it will be shown how the classical analysis of such ontogenetic variations, going back to the semantic biology of A. Portmann, can be expanded and synthesized with comparative physiological approaches, based on the negentropic (...) theory of ontogeny by I. A. Arshavsky and his school. In this little received but pioneering tradition, extensive comparative and experimental investigations were carried out on the role of musculoskeletal systems and stressors in driving life history variations, particularly in the altricial-precocial spectrum. As shown by Arshavsky and co-workers, by focusing on general allometric regularities, the approximations based on the classical energy rules of surface and mass offer valuable benchmarks, but also predictions that are frequently violated by the variability of physiological and metabolic scaling relationships among altricials and precocials, and thus, a complex and historical approach is needed to describe their local physiological mechanisms and systemic regularities. This paper shows how Arshavsky’s findings and framework can play an integrative role in this context, potentially helping to bridge the mainly descriptive approach of semantic morphology, as developed by Portmann’s school, with the more functional explanations predominating current ecology and life history theory. These problems can be important for biosemiotics by highlighting the contingent, activity-dependent, and surplus anabolic stress mechanisms underlying diversification in eutherian developmental systems and possibly, the epigenetic evolution of pace-of-life syndromes. (shrink)

In this paper I examine the notion of ‘artifact’ and related notions in the dominant version of extended cognition theory grounded on extended functionalism. Although the term is ubiquitous in the literature, it is far from clear what ECT means by it. How are artifacts conceptualized in ECT? Is ‘artifact’ a meaningful and useful category for ECT? If the answer to the previous question is negative, should we worry? Is it important for ECT to have a coherent theory of artifacts? (...) And what are the demands and constraints that ECT imposes on this theory? I distinguish between two aspects of ECT, one narrow, aligned with extended functionalism ; and one broad or pluralistic, in which EF is combined with other theoretical resources in the context of diverse research programs. I begin by determining the problems in conceptualizing artifacts from EF. Then I address the question of why a concept of artifact may be relevant to ECT. Next, I examine the efforts of Richard Heersmink to combine ECT with dominant theories of artifacts in the philosophy of technology. I argue that both approaches fail to yield a meaningful notion of artifact, let alone one of ‘cognitive’ artifact. Finally, I argue that narrow ECT places rather strong constraints on a theory of artifacts, since it locates the specificity of ‘artifact’ in material aspects of realization that are, by definition, outside its theoretical purview. I examine, then discard, the possibility that a materialist and objectivist theory of artifacts may be of help. And finally I briefly explore some ways in which a broad, pluralistic ECT may address some of these shortcomings. (shrink)

This paper offers some insights and clarifications of the paramount role that Mexico has had in the forging of first-order cybernetics. Our account starts with Arturo Rosenblueth as a key intellectual figure in the foundation and formation of the field. After revisiting a historical context of people and places, we proceed to a cultural and media archeological investigation that helps us obtain new insights into the ongoing effort to intertwine the complex intellectual networks across different countries in Latin America, North (...) America, and Europe. We then present cases and first-hand interviews to discuss the legacy of cybernetics in Mexico around institutions where Rosenblueth was affiliated, mainly the Institute of Cardiology and, later on, the CINVESTAV at the Instituto Politécnico Nacional. We claim that subjective affinities are as important as common scientific goals to establish and keep connections alive, necessary to the development of a research field. As the active compound in spicy peppers, capsaicin represents a local component to the definition of cybernetics. Ultimately, the paper aims to contribute to the research on the importance of cybernetics in Latin America. (shrink)

¿Cuál es la relación entre Derecho y confianza? ¿y cómo puede el Derecho favorecer la confianza social “adecuada”? El libro de Tommaso Greco sobre La legge della fiducia ofrece una respuesta a tales cuestiones y propone una revisión del “maquiavelismo jurídico”, entendido como el paradigma jurídico clásico. En este trabajo, a partir de la lectura de dicha obra, se plantean algunas reflexiones sobre dicha relación y se hace una crítica del planteamiento “principialista” del autor.

Research on the use of smartphone apps with the aim of developing self-regulated learning and increasing academic performance of university students in virtual mode, as a result of the COVID-19 pandemic, is recent and scarce. The present article shows the results of a study that analyzed the effect of using the 4Planning app with an intra-curricular approach on SRL and on the academic performance of 119 1st-year psychology students in virtual mode, at a Chilean university. The research was conducted with (...) quantitative methodology and a quasi-experimental design, with pre- and posttest measurements of an experimental group and comparisons with three control groups. The results show that students who used the app during 10 weeks of the first academic semester 2021: increased SRL self-report, increased academic self-efficacy, and obtained higher academic performance, compared to those who did not use it. The above occurs because the 4Planning app activates functions of the self-regulatory system of goal-directed behavior, which allows exercising the capacity of self-direction and self-influence on this type of behavior in the particular context of academic performance, which produces SRL. It is concluded that the 4Planning app is effective in developing self-regulation and improving the academic performance of 1st-year university students, in virtual learning mode. (shrink)

El presente artículo examina las diferentes teorías del contenido mental de Dretske y su relación con sus consideraciones epistemológicas para concluir que el hecho de conceptualizar o albergar un determinado contenido es ya un tipo de conocimiento, a saber, conocimiento animal. A continuación el autor discute dicho enfoque sosteniendo, a diferencia de Dretske, que mantener la dicotomía entre conocimiento animal y conocimiento reflexivo resulta virtuosa pues mantiene tanto aquello que puede ser naturalizado apelando a la Historia natural como da razón (...) de las practicas justificatorias que intervienen en el denominado conocimiento reflexivo y que a su juicio es irrenunciable e irreductible. (shrink)

In this essay, I deal with the problem of the attribution of psychological predicates to non-human animals. The first section illustrates three research topics where it has become scientifically legitimate to explain the conduct of non-human animals by means of the attribution of psychological predicates. The second section discusses several philosophical objections to the legitimacy of such attributions provided by central thinkers from the last decades. I try to show that these objections —which are related among other questions to the (...) holism of the mental, the indeterminacy of the attributions, and the strangeness of animal concepts— can be alleviated. In the third section, I propose to adopt a literalist view of the attributions in the sense articulated by Figdor. At the same time, I argue that one must draw limits to the conceptual change forwarded by her literalist view, taking into account holistic considerations and the fact that the psychological concepts must retain their core notes. (shrink)