We test competing theoretical perspectives of family firm governance in two separate studies by investigating whether family firm control moderates the detrimental effect of a management training ground on internal auditor objectivity and on the external auditor’s decision to rely on the internal audit function. In Study 1, we assess the objectivity of internal auditors working under an IAF that serves as a MTG or non-MTG and located in a family or non-family firm. A key result of Study 1 is (...) the mitigating role of family firm control, as we find that the objectivity of internal auditors is reduced when the IAF serves as a MTG but only in non-family firms. When the IAF is located in a family-controlled firm, the objectivity of internal auditors is unaffected by the opportunity to be promoted into management positions outside of the IAF. In Study 2, we utilize a controlled laboratory experiment with experienced Big 4 auditors as participants and examine their decision to rely on an IAF when it serves as a MTG. Our analyses indicate that external auditors reduce their reliance on non-family firm IAFs that are also MTGs and their decision is fully mediated by the perceived objectivity of non-family firm internal auditors. In contrast, external auditors’ reliance on family firm IAFs and their perceptions of internal auditor objectivity are unaffected under a MTG regime. The results of Studies 1 and 2 provide support for the alignment perspective of family firms. (shrink)

: We may better understand the development of the Neo-Confucian religiousethical tradition in East Asia if we can discern the different ways that the scholars of Japan and Korea reacted to and adjusted the discourse of the tradition. Focusing on the optimistic concept of human nature and an ethic of situation developed by the Kogakuha scholars in Japan, we will contrast them with the more rigoristic philosophy of kyŏng (reverential seriousness) and an ethic of principle emphasized by the Korean Neo-Confucian (...) thinkers Yi T'oegye and Yi Yulgok. By doing so, we attempt to delineate the salient characteristics of the Japanese and Korean traditions of moral culture. (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)

In this exploratory study, higher education faculty perceptions regarding acceptability of social media use for out-of-class student engagement are identified. Hypotheses are developed and tested using a survey to address the impact of factors such as awareness, faculty/student relationship status, gender, academic discipline, and rank on faculty attitudes toward out-of-class social media use for student engagement. Findings indicate that faculty members are aware of social media, but use varies. Overall, they do not view social media as an important part of (...) out-of-class engagement, but it is viewed as more acceptable for engagement with former students. In addition, faculty from Marketing and Communications disciplines and Associate/Full Professors perceive social media use to be more acceptable for student engagement when compared with their colleagues from other disciplines and lower ranks. Implications and conclusions are discussed for development of university social media usage policies and directions for future research. (shrink)

This book presents a rich collection of research studies on the theory and practice of CSR in Asia. It includes valuable contributions of practice-oriented researchers from various Asian countries such as Brunei, China, India, Indonesia, Japan, Korea, Malaysia, and Singapore, and from several non-Asian countries, such as Australia, Canada and the USA. The book presents a comprehensive overview of the practice of CSR in Asia. Normally CSR is seen in the Western angles, but here, in this book, Asian philosophies and (...) thoughts are also examined. Touted as the first of its kind, the book also compares Western and Asian perspectives on CSR and presents them in the light of Asian philosophies and thoughts, such as Confucian, Islamic (Koranic), Indian (Vedantic) and other Asian ways of looking at CSR in their own rights and perspectives. (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)

This study explores how Asian American experiences are depicted in four high school U.S. history textbooks and four middle school U.S. history textbooks used in Virginia. The analytic framework was developed from the scholarship of collective memories and histories of immigration in Asian American studies. Content analysis of the textbooks suggests the overall narrative of Asian American history in U.S. history textbooks aligns with the grand narrative of American history, that is, the “story of progress.” This major storyline of Asian (...) Americans – that they suffered from nativist racism and discrimination for a long time, overcame these obstacles through their hard work and efforts, and achieved the American dream – fits well into the master narrative of American progress, highlighting the process of their belonging to the U.S. as citizens. This storyline misrepresents the realities and diversity among Asian ethnic groups and their migration histories as well as the fluid nature of their identities across national borders. These findings stress the continued challenges in representing Asian American experiences as well as other marginalized groups in U.S. history textbooks. (shrink)

Social contract theories serve a twofold purpose: by addressing acute crises, they elaborate solutions to long-standing social paradoxes. The article reinterprets the stakes of the Covid pandemic from this perspective. Firstly, the long-lasting structural paradoxes of late modernity are linked to the acute crisis of the pandemic with the help of critical theories of late modernity. It is argued that the pandemic provides opportunity for revaluating those social contracts, which are based on universalist principles of justice. Secondly, two paradigmatic historical (...) examples (Hobbes, Rawls) are overviewed in a meta-theoretical fashion, so that the dimensions of revaluation could be highlighted. Thirdly, the foundations of a post-pandemic social contract are outlined. As the pandemic is inseparable from the structural paradoxes caused by unconstrained systems based on universal principles of justice, the post-pandemic social contract aims at preventing the system paradoxes by revaluating their universal principles in a ‘trial of particularity’ (Derrida, Levinas). (shrink)

BackgroundTo explore how self-disclosure leads to post-traumatic growth in adults who have experienced traumatic events, this study identified the relationship between self-disclosure and post-traumatic growth in Korean adults. We examined a parallel multiple mediating model for this relationship.MethodsParticipants were 318 Korean male and female adult participants aged 20 years or older who had experienced trauma. We measured deliberate rumination, positive social responses, and the meaning of life as mediating variables.ResultsThe results revealed that the study variables positively correlated with PTG. Self-disclosure (...) was positively correlated with deliberate rumination, positive social responses, and meaning of life. In the multiple mediating model, deliberate rumination, positive social responses, and meaning of life mediated the relationship between self-disclosure and PTG.ConclusionSelf-disclosure, deliberate rumination, positive social responses, and meaning of life play an important role in the growth of adults who have experienced traumatic events. The findings of this study should provide valuable information for future research and for mental health professionals who want to promote the PTG of their clients. (shrink)

The article aims at expanding the horizon of phenomenological psychopathology of depression from a social theoretical perspective. Based on Merleau-Ponty’s phenomenological ontology, in the first section, depression is reinterpreted as a disruption of chiasm: it is not merely the illness of the body, the disorder of the mind, or a specific form of social suffering, but the interrelated distortion of time consciousness, agency, and interaffectivity. The phenomenological clarification of these components provides opportunity for connecting sociological and psychopathological insight. In the (...) second part, contemporary critical theories of acceleration, globalization, biopolitics, and system colonization are reinterpreted to highlight the structural and cultural context of late modern time consciousness, agency, and interaffectivity. In the third section, it is analyzed, how these social constituents shape the space of contemporary socialization processes, including the emergence of those intersubjective distortions, which potentially affect the entirety of chiasm in a depressive way. In the final section, the conclusions for therapy are explored, including the potentials for expanding the epistemological, substantive, and emancipatory horizon of phenomenological psychopathology. (shrink)

This paper traces the origins of the concept of permaculture and discusses the sustainability of permaculture itself as a form of alternative agriculture. The principles of permaculture are shown to have many views and perspectives in common with Taoism and with Buddhist ecology and economics. The amalgamation of these Oriental traditions can be translated into the Kaya equation and beyond. It is argued that future permaculture movements should focus on revitalising the communitarian spirit of traditional farming villages instead of building (...) intentional communal communities. The paper also calls for more aggressive environmental-policy measures that support permaculture and internalise the non-market value of reduced fossil-fuel energy consumption and waste recycling. (shrink)

ObjectiveThis pilot study aimed to evaluate the efficacy of a digital cognitive behavioral therapy in patients with cancer experiencing sleep problems.MethodsA total of 57 participants aged 25–65 years were randomly assigned to three groups—21 participants to a dCBT program, 20 participants to an app-based attentional control program, and 16 participants to a waitlist control group—and evaluated offline before and after the program completion. Of the 57 participants, there were a total of 45 study completers, 15 participants in each group. The (...) dependent variables were sleep quality scores, measured by the Pittsburgh Sleep Quality Index and health-related quality of life scores, measured using the Short-Form 36, and attentional bias scores from a dot-probe computer task.ResultsFor both the intention-to-treat and study-completers analyses, a significant increase supported by a large effect size was found in the quality of sleep score of the HARUToday Sleep group compared to both the app-based attentional control and the waitlist control group. However, no significant changes were found in the quality of life and attentional bias scores.ConclusionOur results suggest that the HARUToday Sleep app has the potential to serve as an intervention module to enhance the sleep quality of patients with cancer experiencing sleep problems. (shrink)

This study answers Vazquez’s :691–709, 2016) call for more research focused on the intersection between family firms and business ethics. We investigate two contextual factors potentially affecting the ethical reporting of chief financial officers : a firm’s social ties to the controlling family and the CFOs’ perceived relationship quality with the CEO. We test our hypotheses by examining the financial reporting behavior of Chinese CFOs who work at family or nonfamily businesses and in private or public firms. Results of this (...) study advance our understanding of social and contextual factors that may compromise CFOs' reporting behavior in family firms. This research also suggests that failure to distinguish between public and private companies may bias the results of studies that examine family firms. (shrink)

Unlike in Western academia, Japanese studies in Korea have not receded, but rather have rather vigorously refocused on Japan during the last two decades. This paper examines the rapid development and governing dynamics of the Japanese politics studies (JPS), with a particular focus on Japanese international relations studies (JIRS). It answers the following four questions. How does JIRS perceive, measure, and interpret Japan? What are the outstanding features of JIRS? What are the internal dynamics in the JPS community? How does (...) the JPS community interact with the real political world? The study results emphasize the policy-oriented research style, prevailing realistic nationalism, and vigorous interaction between academia and politics in JPS/JIRS behind the refocusing on Japan. (shrink)

Late modern existence is built around ambivalences: subjects experience the structural paradoxes of global capitalism or information society as social suffering; yet they follow behaviour patterns reinforcing the unsustainable trajectories. The article explores the discourses justifying such structural paradoxes, while normalizing the related suffering. First, the pragmatic theory of justification (Boltanski, Thévenot) is reinterpreted from a modernization theoretical perspective: a distinction is drawn between traditional, classic and late modern ‘tests’, ‘critique’ and ‘cités’. In the second and third sections, the gradual (...) emptying of critique is analysed: as disillusionment reaches the sphere of subjective experiences, not even personal suffering can ground critique any more (Berlant), thus the impossibility of critique is demonstrated in a cynical manner (Sloterdijk). In the fourth section, the various cynical modalities of justification fitting the ambivalent contemporary existence are overviewed. Finally, a way out from the naturalized, quotidian cynicism is sketched: by turning cynicism’s logic against itself, the dialectics of justification can move forward. (shrink)

Objectives: Self-compassion functions as a psychological buffer in the face of negative life experiences. Considering that suicidal thoughts and behaviors and non-suicidal self-injury are often accompanied by intense negative feelings about the self, self-compassion may have the potential to alleviate these negative attitudes and feelings toward oneself. This meta-analysis investigated the associations of self-compassion with STBs and NSSI.Methods: A literature search finalized in August 2020 identified 18 eligible studies, including 8,058 participants. Two studies were longitudinal studies, and the remainder were (...) cross-sectional studies. A random-effects meta-analysis was conducted using CMA 3.0. Subgroup analyses, meta-regression, and publication bias analyses were conducted to probe potential sources of heterogeneity.Results: With regard to STBs, a moderate effect size was found for self-compassion. Positively worded subscales exhibited statistically significant effect sizes: self-kindness, common humanity, and mindfulness. For NSSI, a small effect size was found for self-compassion. There was a large heterogeneity, and publication bias was minimal. Subgroup analysis results showed that sample characteristic was a moderator, such that a larger effect size was witnessed in clinical patients than sexually/racially marginalized individuals, college students, and healthy-functioning community adolescents.Conclusions: Self-compassion was negatively associated with STBs and NSSI, and the effect size of self-compassion was larger for STBs than NSSI. More evidence is necessary to gauge a clinically significant protective role that self-compassion may play by soliciting results from future longitudinal studies or intervention studies. (shrink)

SUMMARYHaving first met in 1835, John Stuart Mill and Alexis de Tocqueville began ‘an extremely interesting and mutually laudatory correspondence'; but their splendid friendship did not last. A popular thesis focuses on letters exchanged in 1840 to 1842 that reflect conflicting views on the Eastern Question and argues that Mill initiated the ‘strange interruption’. Given Mill's commitment to the ‘agreement of conviction and feeling on the few cardinal points of human opinion’ as a prerequisite of genuine friendship, such interpretation sounds (...) plausible. However, circumstantial evidence, most notably Mill's willingness to have a frank discussion with Tocqueville on pending issues, contradicts the assertion that Mill was enraged by Tocqueville's 1841 letter. This essay suggests focusing attention on two additional cardinal differences between them—their contrasting views of François Guizot and confrontation vis-à-vis benevolent imperialism. Moreover, personal matters such as Harriet Taylor's dislike of Tocqueville and Mill's departure from the London and Westminster Review are also believed to have largely led to Mill discontinuing correspondence with Tocqueville. (shrink)

This exploratory study investigates the ways in which secondary U.S. history teachers who attended two iterations of a teacher professional development workshop, focusing on the history of school desegregation in Virginia, planned to teach the history of school desegregation through historical inquiry. Conceptualizing the history of school desegregation as difficult history, the authors conducted the content analysis of 23 written lesson plans generated by workshop participants. The historiography of school desegregation, and research on four dimensions of historical inquiry such as (...) Change and Continuity, Causation, Multiple Perspectives and Historical Sources, guided the data analysis. The findings suggest that teachers in this study were most likely to design their inquiry around Causation, framing the history of school desegregation within the classical timeline of the Civil Rights Movement, which begins with the Brown v. Board of Education decision (1954) and ends with the Civil Rights Act of 1968. What was often absent in these inquiries was Massive Resistance, the backlash against the Brown v. Board of Education decision, collective and political actions of African American communities to implement the Brown decision, and varying perspectives within African American communities as well as Whites who opposed the Brown decision. Implications for theory and practice are discussed. (shrink)

Due to the ‘civilizing process’ (Elias), the overall level of violence is decreasing; yet its transforming patterns persist. The article aims at examining the contemporary structures and mechanisms responsible for violence control, while also exploring the newly emerging, naturalized patterns of cruelty. Firstly, René Girard’s mimetic theory is overviewed: while in archaic societies, mimetic crisis is controlled by sacrificial rites, modernization reconfigures this paradigm. Secondly, these transformations are mapped: mimetic desire is channelled into the market processes, while mimetic crisis is (...) managed by the state monopolizing violence. Thirdly, the structural transformations of late modernity upsetting the fragile balance of state and market are analysed: secular scapegoating becomes part of the political toolset, while the private sphere is overwhelmed by undetectable new forms of hurting and self-harming. As a culture of cruelty is naturalized, mimetic crisis becomes a continuous threat, which generates a need for the functional equivalents of sacrificial violence control. (shrink)

Technology has been at the centre of existentialist (e.g. Heidegger) and sociological (e.g. Marcuse) critique for a long time. The latest versions of criticism rely on the results of “science and technology studies”: they argue that essentialist conceptualisations of technology should be replaced while aiming at “democratizing technology” (e.g. Feenberg). However, even these approaches are characterised by a shortcoming when it comes to providing a normative basis: as contemporary technology intermeshes with the elementary levels of existence (such as perception or (...) cognition), it remains in the blind spot of those users, who could “democratize” it through their critique. Accordingly, the formal normative bases (e.g. the one provided by Feenberg, who relies on Habermas’ democracy principle), need to be complemented with substantive claims. For this purpose, a phenomenological-existentialist framework is elaborated with the help of Merleau-Ponty and Levinas. It is argued that due to the ongoing expansion of social systems relying on various forms of technology (Luhmann), the “mediated flesh” becomes rigid. By losing the plasticity of the chiasm, subjects are exposed to existential crises unmanageable by mere technology (e.g. mental disorders). Such experience of technologically induced social suffering could serve as a normative basis for criticising the over-expansion of technology. (shrink)

The article aims at elaborating a non-speculative concept of social pathology. In the first section, various conceptualizations (e.g. Habermas, Honneth) are critically revaluated. It is argued that (a) applying the originally medical concept of ‘pathology’ on social entities has untenable connotations (due to the lacking social equivalent of death); (b) grounding social pathology on the level of ‘social suffering’ is not in accordance with the actors’ horizon shaped by biomedical- and psy-discourses. To avoid these dead-ends, social pathologies are reinterpreted as (...) structural distortions causing diseases or mental disorders. To refine this initial definition, in the second section, Merleau-Ponty’s concept of chiasm is used as an ontological framework translating between medical and social diagnoses. The proposed concept of social pathology refers to those patterns of disrupted pre-intentional, intentional and mediated intertwining, which manifest as ill or psychopathological chiasm. In the third section, two case studies are elaborated: the intersubjective structures of depressed and asthmatic chiasm. Finally, the implications for critical theory and praxis are overviewed. (shrink)

Phenomenological analyses of enjoyment are relatively rare; also, the few known attempts (e.g. Levinas) are elaborated in a transcendental fashion, without reflecting on the socio-historical constituents. The article aims at filling this gap by elaborating a social phenomenology of late modern enjoyment. Firstly, the experience is analysed with the help of general phenomenological descriptions: the visceral, existential and ethical constituents are mapped. The second section explores the structural transformations affecting these constituents, based on various critical theories of modernization: the impact (...) of the reified control over the visceral; social disintegration; persistent inequalities; over-burdening of intimacy is analysed. In the concluding section, a diagnosis of times is elaborated: the cost of controlling enjoyment on the visceral level is the giving up of its existential and ethical constituents. To break this paradoxical cycle, the “actor-networks” (Latour) of visceral stimulation need to be “hacked” by including existential and ethical dimensions as well. (shrink)