In 1856, the State of Ohio began an enumeration of its population to count and identify people with disabilities. This paper examines the ethical role of the accounting profession in this project, which supported the transatlantic eugenics movement and its genocidal attempts to eliminate disabled persons from the population. We use a theoretical approach based on Levinas who argued that the self is generated through engagement with the Other, and that this engagement presupposes a responsibility to and for the Other. (...) We show that successive waves of legislation relied on State and County auditors along with Township clerks and assessors to conduct the mechanics of the enumeration of the population, which focused on the identification, categorization, and counting of the disabled people of the State. We argue that the accounting-based technologies of enumeration and reporting objectify the enumerated persons and deny the auditor’s pre-existing ethical obligation to this new Other. We show how the financial expertise and structures of the State were engaged in the execution of this mandate, which remained in place for over a century and supported a program of institutionalization. We consider the ramifications of this for our understanding of the ethical role of public sector accounting in the United States over this period, which has been under-explored. (shrink)

Internet recruitment methods for research are rapidly evolving as technology and participant preferences do as well. This brings data security concerns, balanced with respect to persons for research participants. Internet recruitment research strategies are still important given the importance of creating private and accessible pathways for potentially marginalized populations or people experiencing stigmatized mental health conditions to participate in research. This manuscript describes the case of social media recruitment for a mental health and racism study in Fall 2022 that was (...) infiltrated by bots. We contextualize it in the context of data quality literature, with considerations for future directions including strategies for study design and management, and further research questions. (shrink)

This paper begins to examine the question of where societal expectations about the nature of corporate social responsibility come from. In particular, we begin to consider arguments about how a country’s stage of economic development affects the kinds of social responsibility expectations that firms face and then how the nature of a country’s civil society might affect CSR expectations. The factors that should be taken into account for future empirical research are also considered.

The target article does not consider neural data on primate spatial representations, which we suggest provide grounds for believing that navigational space may be three-dimensional rather than quasi–two-dimensional. Furthermore, we question the authors' interpretation of rat neurophysiological data as indicating that the vertical dimension may be encoded in a neural structure separate from the two horizontal dimensions.