Most ethics studies employing accounting subjects have utilized the Defining Issues Test, generally finding the moral judgment abilities of accounting students and accountants to be less advanced than those of the general population. This study assesses the validity of the DIT by examining whether an individual can achieve a higher moral judgment score on the DIT by responding from the role of a political liberal. Accounting undergraduates, defining themselves as liberal, moderate or conservative, completed the DIT once from their own (...) perspective and once from either an "extremely conservative" or "extremely liberal" perspective.The results indicate that DIT scores can be influenced by an aspect of political ideology not reflecting maturation in moral judgment. Subjects decreased their moral judgment scores when responding to the DIT dilemmas from a conservative perspective. Contrary to moral development theory, subjects were able to increase their moral judgment scores when responding from the perspective of a political liberal. These results imply that, given the generally conservative political orientation of the profession, the DIT may systematically understate the moral judgment abilities of accounting students and accountants. (shrink)

Twenty-five years after publishing Religion Without Explanation, D. Z. Phillips thought it time to reassess the book in the form of a second edition. With the amount of time passed since the first edition, it is not surprising that he quickly realized the revision must instead be rewriting.

For those familiar with the contributions Robert Solomon has made to philosophy over the years, especially with Hegel, this book may either come as a bit of a shock bit or a bit of a pleasant surprise. Of course the reaction of the reader will mostly depend on what he or she thinks of the rather abstruse word “spirituality.”.

This recent publication by professor Kai Nielsen may be best seen as a logical progression of thought that follows from his 1991 study, After the Demise of the Tradition: Rorty, Critical Theory, and the Fate of Philosophy, and from several articles since this publication. Described by Nielsen as a "metaphilosophical study", On Transforming Philosophy is his on-going treatment of how the aims of the traditional philosophical project have failed and how a transformed conception of philosophy should now focus on the (...) "problems of life." Although many philosophers may doubt that an inquiry of this nature is possible, Nielsen nonetheless sets out to dispel various traditional conceptions of the central task of philosophy. In its place he seeks to establish what he believes to be a more "humanly important" view of philosophy. (shrink)

Little is known about the mechanisms by which psychology graduate programs transmit responsible conduct of research (RCR) values. A national sample of 968 current students and recent graduates of mission-diverse doctoral psychology programs completed a Web-based survey on their research ethics challenges, perceptions of RCR mentoring and department climate, whether they were prepared to conduct research responsibly, and whether they believed psychology as a discipline promotes scientific integrity. Research experience, mentor RCR instruction and modeling, and department RCR policies predicted student (...) RCR preparedness. Mentor RCR instruction, department RCR policies, and faculty modeling of RCR behaviors predicted confidence in the RCR integrity of the discipline. Implications for training are discussed. (shrink)

The evidence from the recent financial crisis in the USA indicates the importance of ethical decision making in the banking and finance industry. This study surveyed 90 banking and finance professionals and students in Vietnam to examine the differences in their ethical decision making. The questionnaire consisted of eight vignettes describing practical ethical dilemmas which banking and finance professionals may face in their daily work. We found significant differences in ethical decision making between these two groups in their overall ethical (...) scores and in four out of eight vignettes. We also conducted a 3-h ethics training programme for these professionals and students and found that teaching ethics was more effective for students than working adults in the banking and finance industry. These findings are important as they show how banking and financial institutions can make workplace environments more conducive to ethical decision-making by enhancing ethics education for both newcomers and existing professionals. (shrink)

This study explored drug users’ attitudes toward and understanding of randomized controlled trials testing addiction therapies. A video portraying a fictional consent conference for a randomized controlled trial with placebo arm was shown to poor male and female drug users of diverse ethnic status and sexual orientation. The video stimulated focus group discussion in which participants’ comments often reflected “experimental realism”—a realistic view of the trial—and adequate understanding of the uncertain efficacy of the treatment being tested, as well as the (...) concepts of randomization and placebo control. However, participants’ comprehension of the nature of placebos was compromised by the widespread view that placebos are a way of testing a subject’s willpower and personal control over his or her addiction. Comments also showed a mistrust of the video investigator’s integrity and competence and signs of therapeutic misconception and misestimation. The study’s findings underscore the importance of tailoring informed consent encounters to the personal and sociohistorical context of participants’ lived experiences. (shrink)

Surrogate (proxy) decision makers must make research decisions for people with dementia who lack decision-making capacity. Proxies’ decision-making processes are minimally understood. We randomly assigned 82 proxies of AD patients to informed consent for one of three hypothetical protocols with differing levels of risk and benefit. Proxies answered questions about potential benefits of the described research to the patient and society, as well as about whether they would enroll their relative and why or why not. Proxies interested in enrolling their (...) relative cited the potential for direct benefit to their relative, altruism, and trust in researchers. Those declining cited risks, inconvenience, and stage of illness. Proxies weighed numerous factors, incorporating both substituted judgment and best interests standards in their decision-making processes. Although further empirical work is needed to understand the influences on and adequacy of proxies’ decision making regarding research, these findings can help inform policy regarding surrogate consent. (shrink)