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)

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)

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)

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)

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)

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)

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)

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..

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Resumen Este artículo tiene como propósito central presentar los resultados de una investigación sobre el funcionamiento de las coletillas interrogativas en un corpus oral del español de Chile desde una perspectiva sistémico funcional del lenguaje. Las categorías de análisis interpersonal se derivan de los estratos semántico-discursivo y léxico-gramatical. En el estrato de los significados se han considerado la función de habla y la mercancía semiótica, mientras que en el estrato de la codificación los modos de cláusula y la ubicación de (...) coletilla en la cláusula. Se concluye que la coletilla es un recurso productivo para la expresión de significados interpersonales en todas las funciones de habla. Se integra mayormente en movimientos que cumplen el rol de “dar”, en tanto que la principal materia de negociación es “información”. Dentro del sistema de MODO, se integran en posición final de cláusulas declarativas y en menor medida en cláusulas imperativas e interrogativas. Abstract The main purpose of this paper is to present the results of an investigation about functioning of tag questions in oral corpus of Chilean Spanish from a systemic-functional language perspective. The categories of interpersonal analysis are derived from the semantic-discursive and lexical-grammatical strata. In the meaning stratum, the speech function and the semiotic commodity have been considered, while in the coding stratum, the clause modes and the location of the tag question in the clause have been considered. It is concluded that the tag question is a productive resource for the expression of interpersonal meanings in all speech functions. It is mostly integrated in moves that fulfill the role of ‘give’, while the main subject of negotiation is ‘information’. Within the mood system, they are mostly integrated in final position of declarative clauses and to a lesser extent in imperative and interrogative clauses. (shrink)

Desde inicios del siglo xx la filosofía parecía haber despachado la legitimidad del realismo, llamando a la descripción del mundo dentro de los límites de nuestra subjetividad. El agotamiento y los problemas de esta premisa filosófica han sido finalmente enunciados y señalados por el realismo especulativo. En el presente artículo mostramos de qué manera tres de sus representantes más reconocidos, Meillassoux, Harman y Gabriel, llevan a cabo esta tarea. Pero para evitar una posición ingenua, este realismo se expresa de forma (...) especulativa, es decir, a partir de argumentos lógicos, matemáticos y abstractos que no carecen de problemas. Después de una breve exposición de sus filosofías, presentamos problemas centrales en ellas que se derivan de una falta de reflexión sobre los recursos lógicos y matemáticos que emplean explícita o implícitamente. Mostramos que la constante en todos ellos consiste tanto en un desconocimiento de las paradojas de autorreferencia que ponen en juego, como en la falta de una teoría de relaciones reales que explique las relaciones sujeto-objeto y objeto-objeto. Concluimos con una breve referencia a Fréredic Nef para mostrar qué puntos debería considerar una teoría general de relaciones. (shrink)

Research on young children in environmental education (EE) has focused on unstructured play in, or experiencing, nature. Little attention has been paid to young children’s stewardship efforts, or to the relation of such efforts to young children’s learning and capacity to contribute to their communities and local nature. This perspectives paper draws on the first author’s experience guiding pre-k and kindergarten children (4–6 years old) in outdoor educational projects in Santo Domingo (SD), Dominican Republic, in which the children produced a (...) park guide and a short film. In addition to becoming resources for the local community, these products are an example of children’s civic contributions. In “return on investment” language, guiding young children in outdoor experiences and reflecting on the experience represent the investment and the park guide and other products, and importantly, children’s recognition of their ability to make contributions to their community, represent the return on investment. Based on our observations that young children can make significant contributions to their communities when given the opportunity, this perspectives paper argues for a research agenda and investment in opportunities for young children to contribute to their socio-ecological communities. To support our perspective, we first review and critique the prevailing and emerging paradigms of early childhood EE, following which we briefly describe the Santo Domingo (SD) project, and close by integrating past work with the first author’s experience to argue for the importance of including young children in stewardship efforts. (shrink)

Comenzamos este texto con una pregunta, por algo que podríamos llamar un signo propio de la época, a saber, la proliferación de aproximaciones espaciales a los más diversos problemas y desde las más diversas disciplinas. No podemos dejar de notar que eso, cuyos signos se dejan recoger a pesar de su dispersión, en algo que llamamos época, sobreviene después de un agotamiento de la radicalización del historicismo y de un pensamiento del tiempo.

The aim of this study is to analyze if two emergent models of leadership, servant and spiritual are really different or, on the contrary, are similar, with different labels. Both approaches were analyzed from their backgrounds, depictions, definitions, theoretical models proposed and limitations. It is concluded that both models of leadership are about the same models that share a similar root; both of them are oriented towards transcendental values of employees as a core component of leadership and a main factor (...) related to the quality of job performance. Further studies should be done in order to provide new empirical evidence to support whether servant and spiritual leadership can be considered as completely independent models. (shrink)

El objetivo de este estudio es presentar la apreciación de estudiantes y microempresarios, respecto de la aplicación de la metodología de aprendizaje-servicio. Se utilizó una encuesta de autoeficacia aplicada a estudiantes y una de satisfacción a microempresarios que recibieron la asesoría. Se pudo constatar que la experiencia de aprendizaje-servicio implementada, impactó positivamente en los estudiantes en su proceso de enseñanza aprendizaje, desarrollando habilidades profesionales y sociales. Los microempresarios destacaron que se cumplieron las expectativas propuestas, y entre los aspectos por mejorar (...) señalaron: el tiempo asignado, la organización, y el alcance de la asesoría, les habría gustado desarrollar algo con mayor impacto. (shrink)

The works of the early Greek philosophers are not only a fundamental source for understanding archaic Greek culture and the whole of ancient philosophy, but also a perennially fresh resource that has stimulated Western thought until the present day. This nine-volume edition presents all the major fragments from the sixth to the fourth centuries BC.

El derecho, como lenguaje, cumple diferentes funciones comunicacionales que logra, en buena medida, a través del uso de herramientas y dispositivos narrativos. Entre ellos se destacan las ficciones jurídicas, las cuales, lejos de retratar la realidad, buscan crear una verdad jurídica. En el caso de las ficciones constitucionales, éstas son, con frecuencia, malinterpretadas, lo que lleva a su degeneración. En este texto, más allá de ofrecer un acercamiento conceptual a la figura de las ficciones constitucionales, se ofrece un análisis introductorio (...) en cuanto a la forma en la que ha ocurrido esto en el contexto del nuevo constitucionalismo latinoamericano. (shrink)

_Resumen:_ Al interior de la tradición clásica del derecho natural, los teólogos escolásticos de los siglos xvi-xvii describen ese derecho como simplemente necesario, así como inmutable y universal. Lo describen, además, como un orden objetivo, independiente de la voluntad de Dios. Sin embargo, no todos los teólogos escolásticos entienden la inmutabilidad del derecho natural de la misma forma, ni llaman “derecho natural” exactamente a lo mismo: para unos este es el “derecho de la naturaleza”, mientras que para otros es el (...) “derecho de la razón natural”. El artículo, así, aborda las principales diferencias que existen en las teorías de estos escolásticos sobre el derecho natural. (shrink)

Par de botas se titula la obra del pintor holandés Vincent Van Gogh. Es a partir del análisis de esta pintura que realiza el filósofo alemán Martin Heidegger en su obra El origen de la obra de arte, desde el cual se creará un rico debate, referido sobre todo a la procedencia y significado último de esta obra de Van Gogh. El presente ensayo procura aunar fenomenológicamente, al alero del pensamiento de Martin Heidegger, el conjunto de cuadros que pintó el (...) pintor holandés sobre el “modelo zapato”, bajo el “tema del andar”, entendido como una “errancia”, que en Van Gogh se torna en dramática búsqueda de pertenencia, pero sobre todo de condiciones para la subsistencia, tanto física como espiritual. Por lo tanto el zapato deviene en emblema, el vehículo con el cual desplazarse en las agrestes geografías de su vagabundear. Pair of Boots is the work titled by the Dutch painter Vincent Van Gogh. It is based on the analysis of this painting that the German philosopher Martin Heidegger makes in his book The Origin of the Work of Art, from which we create a rich debate, primarily concerned with the origin and ultimate meaning of Van Gogh´s work. This paper seeks to combine phenomenologically, the wing of thought of Martin Heidegger, the set of pictures he painted on the Dutch painter “shoe model” under the “theme of walking”, understood as a “wandering” in Van Gogh dramatic turns in search of belonging, but especially for subsistence conditions, both physical and spiritual. So the shoe becomes an emblem, the vehicle with which to travel in the rugged geography of his wandering. (shrink)

En este escrito pretendo hacer una exposición de algunas de las ideas más importantes de Brandom. Esta exposición tenderá a mostrar, en primer lugar, los conceptos más importantes de la teoría semántica inferencialista que plantea Brandom. En segundo lugar, esta exposición tenderá a mostrar que hay dos formas de racionalidad en la teoría que Brandom elabora, a saber, la racionalidad que usa conceptos e introduce contenidos conceptuales en el lenguaje, y la racionalidad que esclarece y critica los contenidos de los (...) conceptos. Por último, todo lo anterior será conducido a señalar la gran importancia que Brandom atribuye al vocabulario lógico. (shrink)

Se analiza la ética del discurso de Habermas para considerar dentro de la reflexión ética el cambio que la ciencia y la tecnología generan en la sociedad. La Diskursethik no considera la historicidad del ser humano y mantiene la posición kantiana que separa lo racional de lo fenoménico. Ante la negación para conceder un valor a la ciencia que no sea su sometimiento a los dictados de la razón teórica, se presentan los rasgos fundamentales de una ética dinámica que contemple (...) el futuro de la humanidad y la naturaleza como su terreno propio. The Diskursethik of Jürgen Habermas is analysed in order to consider, in the field of Ethical reflection, the change that Science and Technology drive into Society. It is pointed out that Diskursethik does not take into account the historicity of human being and suscribes a kantian position that separate rationality fromphenomenology. Facing Habermas's denial to recognize a value to science different from its submission to dictum of theoretical reason, this paper offers the main features of a dynamical ethics which sees the future of humanity and nature as its own object. (shrink)