Results for 'Christopher J. Cowton Roberta Bampton'

988 found
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  1.  36
    Pioneering in Ethics Teaching: The Case of Management Accounting in Universities in the British Usles.Roberta Bampton & Christopher J. Cowton - 2002 - Teaching Business Ethics 6 (3):279-295.
  2.  43
    The teaching of ethics in management accounting: Progress and prospects.Roberta Bampton & Christopher J. Cowton - 2002 - Business Ethics, the Environment and Responsibility 11 (1):52–61.
    Recent research has shown that, although still on a limited scale, the teaching of business ethics in UK higher education has been increasing in recent years. This paper reports on a postal questionnaire survey conducted to investigate the extent to which ethical issues are covered in the teaching of management accounting in higher education. The principal findings are that the majority of management accounting lecturers in the British Isles do not incorporate ethics. About a third of the respondents to the (...)
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  3.  22
    The teaching of ethics in management accounting: progress and prospects.Roberta Bampton & Christopher J. Cowton - 2002 - Business Ethics: A European Review 11 (1):52-61.
    Recent research has shown that, although still on a limited scale, the teaching of business ethics in UK higher education has been increasing in recent years. This paper reports on a postal questionnaire survey conducted to investigate the extent to which ethical issues are covered in the teaching of management accounting in higher education. The principal findings are that the majority of management accounting lecturers in the British Isles do not incorporate ethics. About a third of the respondents to the (...)
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  4.  96
    Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature. [REVIEW]Roberta Bampton & Christopher J. Cowton - 2013 - Journal of Business Ethics 114 (3):549-563.
    The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a database of more than 500 articles gathered from a wide range of accounting and business ethics academic journals, this paper describes and analyses the characteristics of what has been published in the past 20 years (...)
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  5. Roberta Bampton and Christopher J. Cowton.James Agarwal & David Cruise Malloy - 2002 - Teaching Business Ethics 6:497-499.
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  6. Research in real worlds: The empirical contribution to business ethics.Christopher J. Cowton - 1998 - In Roger Crisp & Christopher Cowton (eds.), Business ethics: perspectives on the practice of theory. New York: Oxford University Press. pp. 97--115.
     
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  7.  36
    Teaching business ethics in UK higher education: Progress and prospects.Christopher J. Cowton & Julian Cummins - 2003 - Teaching Business Ethics 7 (1):37-54.
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  8. Socially Responsible Investment.Christopher J. Cowton & Joakim Sandberg - 2012 - In Ruth Chadwick (ed.), Encyclopedia of Applied Ethics, 2nd ed. Academic Press. pp. 142-151.
    Socially responsible investment (SRI) – sometimes termed “ethical investment” – refers to the practice of integrating social, environmental, or ethical criteria into financial investment decisions. Whereas conventional investment focuses upon financial risk and return from stocks and bonds, SRI includes other goals or constraints. It is the nature of the source, and not just the size, of the financial return that is of concern in SRI. This article introduces the principal investment strategies generally pursued under SRI, and then focuses specifically (...)
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  9. The development of ethical investment products.Christopher J. Cowton - 1994 - In Andreas R. Prindl & B. Prodhan (eds.), Ethical Conflicts in Finance. Blackwell Finance. pp. 213--232.
     
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  10.  22
    On Setting the Agenda for Business Ethics Research.Christopher J. Cowton - 2008 - In Christopher Cowton & Michaela Haase (eds.), Trends in Business and Economic Ethics. Springer Verlag. pp. 11-30.
    Business ethics as a field of academic endeavour has made significant progress over the past two or three decades. It now boasts a substantial body of scholarly literature, which is a major resource in which much time and effort have been invested and from which much can be gained. However, there is still much work to be done, and the dynamic nature of both academic life and the world beyond it ensures that new issues and opportunities will continue to emerge. (...)
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  11. Accounting ethics.Christopher J. Cowton - 2013 - In Hugh LaFollette (ed.), The International Encyclopedia of Ethics. Hoboken, NJ: Blackwell. pp. 178-234.
  12.  51
    Do codes make a difference? The case of bank lending and the environment.Christopher J. Cowton & Not Me - 2000 - Journal of Business Ethics 24 (2):165 - 178.
    Codes of conduct are a conspicuous feature of modern business organization, but doubts have been raised regarding their efficacy in ensuring high standards of behavior. Although some of the issues involved have been discussed at some length in the business ethics literature, the amount of systematic empirical evidence on the impact of codes is very limited. This paper seeks to make a contribution to that body of knowledge by studying the policies and procedures of a sample of banks which have (...)
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  13.  74
    Do Codes Make a Difference? The Case of Bank Lending and the Environment.Christopher J. Cowton & Paul Thompson - 2000 - Journal of Business Ethics 24 (2):165 - 178.
    Codes of conduct are a conspicuous feature of modern business organization, but doubts have been raised regarding their efficacy in ensuring high standards of behavior. Although some of the issues involved have been discussed at some length in the business ethics literature, the amount of systematic empirical evidence on the impact of codes is very limited. This paper seeks to make a contribution to that body of knowledge by studying the policies and procedures of a sample of banks which have (...)
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  14. The use of secondary data in business ethics research.Christopher J. Cowton - 1998 - Journal of Business Ethics 17 (4):423-434.
    The relatively recent increase in empirical research conducted in business ethics has been accompanied by a growing literature which addresses its present shortcomings and continuing challenges. Particular attention has been focused on the difficulties of obtaining valid and reliable primary data. However, little or no attention has been paid to the use of secondary data. The aim of this paper is to stimulate the interest of business ethics researchers in using secondary data, either as a substitute or complement for primary (...)
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  15.  33
    Corporate philanthropy in the united kingdom.Christopher J. Cowton - 1987 - Journal of Business Ethics 6 (7):553 - 558.
    The increasing demands placed on private welfare services and calls for business to fulfil its social responsibilities have heightened interest in corporate charitable donations in the United Kingdom. Adjustments to the corporation tax system have been made to encourage companies to give more. The article outlines the legal and fiscal background to company giving, examines its magnitude and reports on a survey of company practice.
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  16. Heated debates and cool analysis: thinking well about financial ethics.Christopher J. Cowton & Yvonne Downs - unknown
    Not for the first time, the banks and other financial institutions have got themselves – and the rest of us – into a mess, this time on an unprecedented financial and geographical scale. It is no surprise that opinions about causes, consequences and cures abound with ethical issues, as well as technical and economic concerns, a focus of attention. It is to be hoped that useful lessons for the future will be learned. In this chapter, however, we step back from (...)
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  17.  29
    Method issues in business ethics research: finding credible answers to questions that matter.David Campbell & Christopher J. Cowton - 2015 - Business Ethics: A European Review 24 (2):S3-S10.
    This paper is an essay based on many years of reviewing journal submissions and discussions with business ethics scholars on a range of themes regarding methods. To some extent, it contains condensed thoughts from two experienced scholars in the field, which we hope will be useful, especially to emerging scholars who, to some extent, may still be wrestling with some of the issues raised in the paper. The validity and reliability of research methods in business ethics research is discussed in (...)
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  18.  24
    Use of focus groups in business ethics research: potential, problems and paths to progress.Christopher J. Cowton & Yvonne Downs - 2015 - Business Ethics: A European Review 24 (2):S54-S66.
    The use of focus groups is a well‐established qualitative research method in the social sciences that would seem to offer scope for a significant contribution to the advancement of knowledge and understanding in the field of business ethics. This paper explores the potential contribution of focus groups, reviews their contribution to date and makes some recommendations regarding their future use. We find that, while the use of focus groups is not extensive, they have been utilised in a non‐negligible number of (...)
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  19.  25
    On the Ethics of Trade Credit: Understanding Good Payment Practice in the Supply Chain.Christopher J. Cowton & Leire San-Jose - 2017 - Journal of Business Ethics 140 (4):673-685.
    In spite of its commercial importance and signs of clear concern in public policy arenas, trade credit has not been subjected to systematic, extended analysis in the business ethics literature, even where suppliers as a stakeholder group have been considered. This paper makes the case for serious consideration of the ethics of trade credit and explores the issues surrounding slow payment of debts. It discusses trade debt as a kind of promise, but—noting that not all promises are good ones—goes on (...)
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  20.  8
    Time for an ethics stimulus package?Christopher J. Cowton - 2012 - Philosopher's Magazine 59:19-20.
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  21.  39
    On Two-by-Two Grids: Or, the Arkeology of Management Thought.Christopher J. Cowton - 2002 - Philosophy of Management 2 (1):47-51.
    Two-by-two grids are a popular means of exposition of management thought. In this note such grids are identified with Carroll diagrams, developed by the Oxford mathematician and logician Charles Dodgson. Using this insight, the nature ofthe conceptual tool frequently used by management authors is reflectedupon. Two-by-two grids are a clear means of exposition and can be a valuable vehicle for identifying hitherto neglected aspects of a management issue, but there is also a risk that, in their relatively parsimonious treatment of (...)
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  22.  21
    On Two-by-Two Grids: Or, the Arkeology of Management Thought.Christopher J. Cowton - 2002 - Philosophy of Management 2 (1):47-51.
    Two-by-two grids are a popular means of exposition of management thought. In this note such grids are identified with Carroll diagrams, developed by the Oxford mathematician and logician Charles Dodgson. Using this insight, the nature of the conceptual tool frequently used by management authors is reflected upon. Two-by-two grids are a clear means of exposition and can be a valuable vehicle for identifying hitherto neglected aspects of a management issue, but there is also a risk that, in their relatively parsimonious (...)
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  23. Hypocrisy and Moral Seriousness.Roger Crisp & Christopher J. Cowton - 1994 - American Philosophical Quarterly 31 (4):343 - 349.
    The word 'hypocrisy' has its root in the classical Greek verb 'hupokrinesthai', 'to answer'. In Attic Greek, the verb could mean 'to speak in dialogue' and hence 'to play a part on the stage'. From here it was a short route to the 'hypokrisia' with which the Pharisees are charge in the Gospel of St. Matthew. Accusations of hypocrisy are surprisingly common in our culture, both at the personal and the political level. Judith Shklar goes so far as to characterise (...)
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  24.  21
    Editorial: Online production tracking through author services.Christopher J. Cowton - 2006 - Business Ethics, the Environment and Responsibility 15 (3):217–217.
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  25.  20
    Editorial: Online production tracking through Author Services.Christopher J. Cowton - 2006 - Business Ethics, the Environment and Responsibility 15 (3):217-217.
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  26.  19
    Settling debts in the supply chain: do prompt payment codes make a difference A UK study.Christopher J. Cowton & Leire San Jose - 2021 - International Journal of Business Governance and Ethics 15 (2):153.
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  27.  49
    Animal instincts in the commercial jungle? Reflections on Peter Singer's ethics in action.Christopher J. Cowton & Christine J. Gunn - 2005 - Business Ethics, the Environment and Responsibility 14 (2):176–185.
  28.  18
    Animal instincts in the commercial jungle? Reflections on Peter Singer's Ethics in Action.Christopher J. Cowton & Christine J. Gunn - 2005 - Business Ethics: A European Review 14 (2):176-185.
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  29.  6
    Business Ethics in the UK.Christopher J. Cowton - 2021 - In Deborah C. Poff & Alex C. Michalos (eds.), Encyclopedia of Business and Professional Ethics. Springer Verlag. pp. 272-277.
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  30.  57
    The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making.Ahmed Musbah, Christopher J. Cowton & David Tyfa - 2016 - Journal of Business Ethics 134 (3):335-358.
    This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical (...)
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  31. The maturing of socially responsible investment: A review of the developing link with corporate social responsibility. [REVIEW]Russell Sparkes & Christopher J. Cowton - 2004 - Journal of Business Ethics 52 (1):45-57.
    This paper reviews the development of socially responsible investment (SRI) over recent years and highlights the prospects for an increasingly strong connection with the practice of corporate social responsibility. The paper argues that not only has SRI grown significantly, it has also matured. In particular, it has become an investment philosophy adopted by a growing proportion of large investment institutions. This shift in SRI from margin to mainstream and the position in which institutional investors find themselves is leading to a (...)
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  32.  56
    Internationalizing the business ethics curriculum: A survey. [REVIEW]Christopher J. Cowton & Thomas W. Dunfee - 1995 - Journal of Business Ethics 14 (5):331 - 338.
    This article reports on a telephone survey of business school faculty in the United Kingdom, Asia and North America concerning efforts to internationalize the teaching of business ethics. International dimensions of business ethics are currently given only limited coverage in the business school curriculum with over half of the faculty surveyed indicating that less then 10% of their ethics teaching focuses on global issues. Teaching objectives vary widely with some faculty emphasizing a relativistic, diversity oriented perspective while others stress the (...)
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  33.  50
    Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. [REVIEW]Christopher J. Cowton - 2011 - Journal of Business Ethics 102 (S1):21-32.
    Contemporary academic and policy discussions of corporate governance tend to accord primacy to the interests of shareholders. While the primacy (descriptive or prescriptive) of shareholders is argued for in various ways, others seek to promote a wider stakeholder model of the firm and its governance. In both cases, the interests of creditors tend to be neglected. In this paper, the fundamental position of creditors in a system of corporate law that offers limited liability is reasserted and explained, and the implications (...)
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  34.  32
    Putting meta-analysis to work: Accountants' organizational-professional conflict. [REVIEW]John A. Brierley & Christopher J. Cowton - 2000 - Journal of Business Ethics 24 (4):343 - 353.
    Commentators on empirical research in business ethics have recommended that use should be made of meta-analysis – the quantitative analysis of a group of research studies. This paper elaborates upon those recommendations by conducting, as a "case study" for further reflection, a meta-analysis of studies of accountants' organizational-professional conflict (OPC) previously published in accounting and psychology journals. Of five variables capable of analysis, only the population correlation coefficient between OPC and organizational tenure is identified. It was not possible to find (...)
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  35.  13
    Settling debts in the supply chain: do prompt payment codes make a difference A UK study.Leire San Jose & Christopher J. Cowton - 2020 - International Journal of Business Governance and Ethics 1 (1):1.
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  36.  4
    Nation – Gesellschaft – Individuum: Fichtes politische Theorie der Identität.Christoph Binkelmann (ed.) - 2012 - New York: BRILL.
    Inhaltsverzeichnis Siglenverzeichnis Christoph Binkelmann: Einleitung Hartmut Traub: J. G. Fichte: Eine Philosophen-Identität zwischen Politik und Wissenschaft Nationale Identität Peter L. Oesterreich: ¿Deutscher Ernst¿. Zu Fichtes rhetorischer Erfindung nationaler Identität Tilman Reitz: Die Nation als geistiger Wirkungsraum der Philosophie. Fichtes kulturpolitische Wende Cristiana Senigaglia: Der Begriff der Nation am Scheideweg: Fichtes ¿Reden¿ und ihre Bedeutung Marco Rampazzo Bazzan: Unter der Konjunktur denken: Fichtes Auseinandersetzung mit Machiavelli Jean-Christophe Goddard: Fichte oder der ständige Aufstand der Ureinwohner Soziale Identität Roberta Picardi: Geschichte und (...)
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  37. Impermissive Bayesianism.Christopher J. G. Meacham - 2013 - Erkenntnis 79 (Suppl 6):1185-1217.
    This paper examines the debate between permissive and impermissive forms of Bayesianism. It briefly discusses some considerations that might be offered by both sides of the debate, and then replies to some new arguments in favor of impermissivism offered by Roger White. First, it argues that White’s (Oxford studies in epistemology, vol 3. Oxford University Press, Oxford, pp 161–186, 2010) defense of Indifference Principles is unsuccessful. Second, it contends that White’s (Philos Perspect 19:445–459, 2005) arguments against permissive views do not (...)
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  38. Representation theorems and the foundations of decision theory.Christopher J. G. Meacham & Jonathan Weisberg - 2011 - Australasian Journal of Philosophy 89 (4):641 - 663.
    Representation theorems are often taken to provide the foundations for decision theory. First, they are taken to characterize degrees of belief and utilities. Second, they are taken to justify two fundamental rules of rationality: that we should have probabilistic degrees of belief and that we should act as expected utility maximizers. We argue that representation theorems cannot serve either of these foundational purposes, and that recent attempts to defend the foundational importance of representation theorems are unsuccessful. As a result, we (...)
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  39. Person-affecting views and saturating counterpart relations.Christopher J. G. Meacham - 2012 - Philosophical Studies 158 (2):257-287.
    In Reasons and Persons, Parfit (1984) posed a challenge: provide a satisfying normative account that solves the Non-Identity Problem, avoids the Repugnant and Absurd Conclusions, and solves the Mere-Addition Paradox. In response, some have suggested that we look toward person-affecting views of morality for a solution. But the person-affecting views that have been offered so far have been unable to satisfy Parfit's four requirements, and these views have been subject to a number of independent complaints. This paper describes a person-affecting (...)
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  40. Understanding Conditionalization.Christopher J. G. Meacham - 2015 - Canadian Journal of Philosophy 45 (5):767-797.
    At the heart of the Bayesianism is a rule, Conditionalization, which tells us how to update our beliefs. Typical formulations of this rule are underspecified. This paper considers how, exactly, this rule should be formulated. It focuses on three issues: when a subject’s evidence is received, whether the rule prescribes sequential or interval updates, and whether the rule is narrow or wide scope. After examining these issues, it argues that there are two distinct and equally viable versions of Conditionalization to (...)
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  41.  78
    Empirical Access to Life’s Teleological Forces via an Active and Co-Constitutive Relation between Subject and Object.Christoph J. Hueck - manuscript
    This article proposes an approach to understanding life that overcomes reductionist and dualist approaches. Based on Immanuel Kant’s analysis of the cognitive prerequisites of knowing an organism, I refer to an idea of Gertrudis Van de Vijver and colleagues who described a co-constitutive relationship between the cognitive activities of the observer and the living features of the organism. Using the example of a developmental series, I show that within this active and relational process, the self-generating power and teleology of the (...)
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  42.  5
    Rorty's Ethics of Responsibility.Christopher J. Voparil - 2020 - In Alan Malachowski (ed.), A companion to Rorty. Hoboken: Wiley. pp. 490–504.
    This essay seeks to illuminate the ethical concerns that animate Richard Rorty's philosophy. I argue that Rorty's ethics foregrounds as its central priority the issue of responsibility and frame Rorty's work as offering us a picture of ethical comportment in a postfoundational, pluralistic milieu, where citizens not only recognize the contingency of their own deepest beliefs but give up any sense of responsibilities owed to nonhuman authorities. To paraphrase Rorty, from any number of occasions, all we have to be responsible (...)
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  43. Evo-devo: a science of dispositions.Christopher J. Austin - 2017 - European Journal for Philosophy of Science 7 (2):373-389.
    Evolutionary developmental biology represents a paradigm shift in the understanding of the ontogenesis and evolutionary progression of the denizens of the natural world. Given the empirical successes of the evo-devo framework, and its now widespread acceptance, a timely and important task for the philosophy of biology is to critically discern the ontological commitments of that framework and assess whether and to what extent our current metaphysical models are able to accommodate them. In this paper, I argue that one particular model (...)
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  44.  5
    Efficient data compression in perception and perceptual memory.Christopher J. Bates & Robert A. Jacobs - 2020 - Psychological Review 127 (5):891-917.
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  45. Is Dispositional Causation Just Mutual Manifestation?Christopher J. Austin - 2015 - Ratio 29 (3):235-248.
    Dispositional properties are often referred to as ‘causal powers’, but what does dispositional causation amount to? Any viable theory must account for two fundamental aspects of the metaphysics of causation – the causal complexity and context sensitivity of causal interactions. The theory of mutual manifestations attempts to do so by locating the complexity and context sensitivity within the nature of dispositions themselves. But is this theory an acceptable first step towards a viable theory of dispositional causation? This paper argues that (...)
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  46.  86
    Essence in the Age of Evolution: A New Theory of Natural Kinds.Christopher J. Austin - 2018 - London, UK: Routledge.
    This book offers a novel defence of a highly contested philosophical position: biological natural kind essentialism. This theory is routinely and explicitly rejected for its purported inability to be explicated in the context of contemporary biological science, and its supposed incompatibility with the process and progress of evolution by natural selection. Christopher J. Austin challenges these objections, and in conjunction with contemporary scientific advancements within the field of evolutionary-developmental biology, the book utilises a contemporary neo-Aristotelian metaphysics of "dispositional properties", (...)
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  47. Contemporary Hylomorphisms: On the Matter of Form.Christopher J. Austin - 2020 - Ancient Philosophy Today 2 (2):113-144.
    As there is currently a neo-Aristotelian revival currently taking place within contemporary metaphysics and dispositions, or causal powers are now being routinely utilised in theories of causality and modality, more attention is beginning to be paid to a central Aristotelian concern: the metaphysics of substantial unity, and the doctrine of hylomorphism. In this paper, I distinguish two strands of hylomorphism present in the contemporary literature and argue that not only does each engender unique conceptual difficulties, but neither adequately captures the (...)
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  48. The Truthmaking Argument Against Dispositionalism.Christopher J. Austin - 2014 - Ratio 28 (3):271-285.
    According to dispositionalism, de re modality is grounded in the intrinsic natures of dispositional properties. Those properties are able to serve as the ground of de re modal truths, it is said, because they bear a special relation to counterfactual conditionals, one of truthmaking. However, because dispositionalism purports to ground de re modality only on the intrinsic natures of dispositional properties, it had better be the case that they do not play that truthmaking role merely in virtue of their being (...)
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  49.  17
    Social Theory of the Scottish Enlightenment.Christopher J. Berry - 1997 - Edinburgh University Press.
    David Hume, Adam Smith, William Robertson, Adam Ferguson, Lord Kames, John Millar, James Dunbar and Gilbert Stuart were at the heart of Scottish Enlightenment thought. This introductory survey offers the student a clear, accessible interpretation and synthesis of the social thought of these historically significant thinkers. Organised thematically, it takes the student through their accounts of social institutions, their critique of individualism, their methodology, their views of progress and of moral and cultural values. By taking human sociality as their premise, (...)
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  50. The ontology of organisms: Mechanistic modules or patterned processes?Christopher J. Austin - 2016 - Biology and Philosophy 31 (5):639-662.
    Though the realm of biology has long been under the philosophical rule of the mechanistic magisterium, recent years have seen a surprisingly steady rise in the usurping prowess of process ontology. According to its proponents, theoretical advances in the contemporary science of evo-devo have afforded that ontology a particularly powerful claim to the throne: in that increasingly empirically confirmed discipline, emergently autonomous, higher-order entities are the reigning explanantia. If we are to accept the election of evo-devo as our best conceptualisation (...)
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