Business Ethics: A European Review, EarlyView.

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...) particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions of ethical violations within their profession. Grounded in role theory and ethical climate theory, our study investigates the impact of WL (...) and PAEF on ECs and explores how these conflicts mediate the relationship between PAEF/WL and TI. Additionally, we examine the moderating role of organisational ethical climate (EtC) in these relationships. Using a survey of auditors and employing partial least squares structural equation modelling (PLS-SEM), our results reveal that both WL and PAEF increase ECs, thus escalating TI. The findings suggest that a firm’s perceived EtC can negatively moderate the relationship between PAEF and ECs. The study underlines the importance of fostering a strong EtC to manage ECs effectively and provides valuable implications for professionals, regulators, and academics seeking to improve ethical practices within auditing firms and to reduce auditor turnover. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 718-740, July 2022.

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 718-740, July 2022.

Although the recent push toward sustainability is certainly generally a positive development in business and society, we can see many problems in the execution of the theory of sustainability. Where the triple bottom line calls on companies to weigh effects on stakeholders and the environment alongside profit, in practice in many cases, sustainability has been perverted to represent sustainable profits. In these cases, environmental impact and effects on people are only important insofar as they positively contribute to a firm‘s future (...) profits. It is not only practitioners who have often espoused this misappropriated view of sustainability but also academics have lent credibility to this view. In this work, we start by criticizing the often espoused current view of sustainability and remind academics of their responsibility to adapt a more critical view of this narrow focus. We provide examples that show how the current system of capitalism has resulted in outcomes for people and the environment that are patently unacceptable. Reasons are given as to why there is much hesitation to change the status quo. We then call on academics to reexamine what the role of businesses should be within society, what obligations business and corporations should have in society, and how we can encourage meaningful change that results in a better world for future generations. (shrink)

Atención Temprana, entendiendo esta como los servicios que atienden a niños con discapacidad o riesgo de presentar dificultades en su desarrollo y sus familias, han ido evolucionando hacia prácticas recomendadas basadas en la evidencia científica. Estas prácticas están determinadas por la importancia de la familia y los entornos naturales como contextos de desarrollo. No obstante, la evidencia científica muestra que se requiere la construcción de un sistema para una adecuada implementación de estas prácticas.Este trabajo tiene como propósito la caracterización de (...) la investigación científica identificando los principales autores, artículos y temas y proponer futuras investigaciones para su desarrollo. (shrink)

En este artículo, nos preguntamos si es pertinente un análisis del personaje de Medea de Eurípides, y más concretamente, de su filicidio, a la luz de la doctrina aristotélica de la acción. Resulta dudoso, y quizás equívoco, hablar de "responsabilidad" (en sentido aristotélico) en el caso de la heroína, ya que sus motivaciones, como las de todo héroe trágico, tienen un doble signo: enfrentado a una ἀνάγκη superior, también desea lo que está forzado a hacer. Además, Medea no es una (...) mujer común: es un personaje ontológicamente complejo que participa, más de lo que frecuentemente se ha enfatizado, del plano divino. In this article we wonder if it is pertinent to analyse the character of Euripides' Medea and, more precisely, her filicide, in the light of Aristotle's doctrine of action. With regard to the heroine, it is doubtful and perhaps confusing to talk about "responsibility" (in Aristotelian terms) because her motivations, as all tragic heroes', are two-sided: faced to a superior ἀνάγκη he wants what he is forced to do as well. In addition, Medea is not an ordinary woman: she is an ontologically complex character that has a share in the divine level, a share which is more crucial than what has usually been emphasized. (shrink)

La escritura constituye una destreza compleja, puesto que demanda un profundo proceso de madurez cognitiva y, a su vez, por su carácter comunicativo necesita ser divulgativo. Igualmente, a través de la expresión escrita los estudiantes adquieren saberes y conocimientos académicos y personales; por tanto, posibilita el desarrollo cognitivo de estos. Escribir no es solo una mera habilidad motriz, implica destrezas como la organización, la expresividad y la creatividad. Podemos afirmar que el taller de escritura representa un aprendizaje significativo, de cooperación (...) y diversión que tiende un puente hacia la literatura. (shrink)

Sociedades caracteriza das por un alto grado de complejidad y diferenciación que rebasan los marcos teóricos con los cuales se le han interpretado, dan lugar a nuevas perspectivas. Cobra sentido el objeto de este trabajo, el cual es analizar la propuesta teórica de Niklas Luhmann. Los contenidos y a..

This paper considers the goals and methods of theoretical sociology. The chief goal of theoretical work is a theory in two parts-postulates and predictions-the key challenge being to minimize the number of postulates and maximize the number and variety of predictions. The paper discusses the distinctive character of the sentences in each part of the theory and, in light of that bipartite structure, the two main activities of theoretical analysis: (i) speculative thinking, whereby the theorist identifies the starting ideas for (...) the postulates; and (ii) formal reasoning, whereby the theorist constructs the postulates and derives predictions from them. To illustrate the features of a theory and the tasks of theoretical analysis, the paper briefly sketches the theory of the distributive-justice force. (shrink)

Intelligent Transportation Systems are expected to automate how parking slots are booked by trucks. The intrinsic dynamic nature of this problem, the need of explanations and the inclusion of private data justify an agent-based solution. Agents solving this problem act with a Believe Desire Intentions reasoning, and are implemented with JASON. Privacy of trucks becomes protected sharing a list of parkings ordered by preference. Furthermore, the process of assigning parking slots takes into account legal requirements on breaks and driving time (...) limits. Finally, the agent simulations use the distances, the number of trucks and parkings corresponding to the proportions of the current European Union data. The performance of the proposed solution is tested in these simulations with three different distances against an alternative with complete knowledge. The difference in efficiency, the number of illegal breaks and the traveled distances are measured in them. Comparing the results, we can conclude that the nonprivate alternative is slightly better in performance while both alternatives do not produce illegal breaks. In this way the simulations show that the proposed privacy protection does not impose a relevant handicap in efficiency. (shrink)

La gráfica como compañera: la exposición Giro gráfico. Como en el muro la hiedra, curada por la Red de Conceptualismos del Sur.

This article asks how people come to interpret themselves and others as autonomous given their multiple dependencies. We draw on a cross-case comparison of ethnographic studies with two populations for whom autonomy is both central and problematic: elderly patients in post-acute care, and young adults with disabilities in an independent living program. Analyzing the institutional efforts to make their clients “as independent as possible,” we find that staff members at each organization formulate autonomy as a temporal project through an ongoing (...) calibration of open futures, ideal pasts, and situational competence. Constantly adjusting and fine-tuning where in time autonomy “really” is, workers arrange present dependence so that the contours of the future remain open for their clients. In other words, they make use of temporal markers to produce recognizable autonomous subjects whose dependencies are momentary. Theorizing this temporal project enables us to see more clearly how all of us engage in the constant business of “doing” autonomy, and to better understand the role of institutions in producing autonomous selves. (shrink)

El trabajo sexual durante la pandemia COVID-19 ha sufrido un impacto en cuanto a la precarización de las vidas de las mujeres que lo ejercen. Tanto el vacío de reconocimiento social y estatal, como la falta de redistribución de recursos han sido elementos recurrentes. Ambas dimensiones han acentuado la estigmatización del colectivo, que oscila entre la victimización y la criminalización. A pesar de ello, también han emergido prácticas de movilidad, solidaridad y alianzas que les han permitido desestabilizar las representaciones dominantes (...) que las encasillan en patrones estereotipados. (shrink)

Merleau-Ponty decía que nuestra relación con el mundo se sitúa en el orden del «misterio insoluble». Es la invisibilidad de los dioses lo que garantiza la visibilidad del mundo. Este verso invisible –«le Dieu caché», «Dieu insondable», «Être muet», «arrière-silence», «membrure cachée», en términos merleau-pontianos– es la textura misma del recto visible. En el cine extremo o visionario este lenguaje aparentemente antitético no está menos presente para expresar eso que excede a toda visibilidad. Voyance (Merleau-Ponty) que emerge de los légamos (...) de lo invisible pero que no es lo contrario de la vista: «vision [est] ek-stase...», una visión en la que el mudo Ser revela su propio sentido. Así pues, lo invisible no es lo opuesto absoluto de lo visible sino más bien, como dice Merleau-Ponty, su «contrapartida secreta» sin la cual no podría existir la visibilidad. Asimismo, según Derrida, la imagen cinematográfica tiene una estructura fantasmática, está suspendida entre la presencia y la ausencia, pues la invisibilidad determina la lógica de las imágenes. El cine es un ojo, pero sólo ve bien cuando también se relaciona con ese ojo interior que es el de la «visión» de los visionarios. Igualmente, para Jean-Luc Godard, uno de los cineastas más relevantes del cine contemporáneo, la imagen real es la que no vemos. Lo que se ve en el filme tiene menos importancia que lo invisible. Violencia del mirar, desvelamiento de otra luz, que restituye la imagen de lo sagrado. (shrink)

The goal of sociology, and all social science, is to produce reliable knowledge about human behavioral and social phenomena. To reach that goal, we undertake three kinds of activities: theoretical work, empirical work, and, even more basic, we develop frameworks that assemble the fundamental questions together with the fundamental tools that will be used to address them. This article examines the three sets of activities and their interrelations. Both deductive and nondeductive theory are highlighted, as are three kinds of empirical (...) work—testing the predictions of deductive theories, testing the propositions produced by nondeductive theories, and extratheoretical measurement and estimation. Illustrations are drawn from the fields of status, justice, and migration. (shrink)

Las crisis económicas están generando desigualdades, producto de la violencia estructural; éstas están derivando en las maneras en que los jóvenes construyen y dibujan los sentidos sociales. Los jóvenes deberían ser sujetos que se mueven en toda una temporalidad sin embargo, sus condiciones materiales de vida, no les permiten pensar en un futuro con certezas. Más bien, éstas se desdibujan para ellos y hoy más que nunca aparecen sus sueños postergados y aplazados por la propia violencia de la que son (...) objeto. De ahí, nuestro interés en ver cómo los jóvenes egresados de la universidad, están construyendo dichos sentidos.Economic crises are generating inequalities resulting from structural violence; they are drifting in the ways in which young people build and draw social senses. Young people should be the subjects of movement along temporariness; nevertheless, their material living conditions do not allow them to think in their future with certainty. For our young generations these conditions are blurred, and now more than ever their dreams are deferred and delayed by the violence they are subjected to. Hence, our interest in finding out how young university graduates are building these senses. (shrink)

El texto se pregunta sobre el impacto que tienen en la conformación de las subjetividades juveniles los diferentes modelos pedagógicos que proponen innovaciones escolares que hoy están en desarrollo. Estas innovaciones se agrupan en tres tipos puros: los modelos organizados en base de la disciplinas de las pruebas, los que sostienen la escolarización en la incorporación de un sistema de tutelas y el modelo posdisciplinar. Se establecen las posibles consecuencias en conformación de las subjetividades y su relación con las tecnologías (...) y la construcción fragmentada del campo escolar. Palabras claves: modelos pedagógicos, subjetividades, tecnologías, fragmentación. (shrink)

Poco antes del fin de las obras del Valle de los Caídos el franquismo intentó adaptar su función original, acoger los restos de sus “héroes y mártires”, para convertir el monumento en un símbolo de reconciliación de todos los “caídos” en la Guerra Civil. Para darles cabida, a las víctimas de la represión franquista se las convirtió en “sacrificados”. El artículo analiza este concepto y documenta su utilización a la hora de identificar a las víctimas de la represión franquista en (...) el momento de su traslado hasta el monumento. (shrink)

En este artículo se analiza el proceso de patrimonialización de la Pachamama en Jujuy, entre mediados de la década de 1990 y la actualidad. A través del análisis de leyes, documentos periodísticos y observaciones etnográficas, se muestra el modo en que la Pachamama fue caracterizada como un objeto y una práctica religiosa y cultural propia del mundo andino, a la vez que progresivamente significada como “naturaleza” en un sentido moderno. A partir de un análisis que reconstruye las prácticas, procedimientos, actas (...) y normativas impulsados desde el estado provincial jujeño a través de los cuales la Pachamama fue patrimonializada, se analiza cómo este proceso se articuló con la profundización de un modelo económico regional sostenido en el extractivismo en territorios indígenas, y con un imaginario neo-desarrollista en el que la Pachamama fue colocada como “garante” del modelo llevado adelante por el gobierno desde discursos de lavado verde. (shrink)

Increased emphasis has been placed on teaching ethics in business schools. A recent meta-analysis of business ethics instruction indicated that instructional programs have a minimal impact on improving ethical behaviors (Waples et al. 2008). One of the newest trends in MBA education is gamification which allows instructors to employ video game concepts to engage students in serious business problems. Educators are attempting to harness a similar sort of power exhibited by games like FarmVille or Call of Duty and translate this (...) power into improved educational outcomes. This trend leads to the question; can gamification improve ethical learning outcomes? Using a single cohort of MBA students, ethics instruction in the MBA program was gamified and then operationalized in the students’ first required class and last required class. Although the sample was limited to a single cohort of students, results were promising, indicating improvement in ethical decision making and warranting further study. (shrink)

Las crisis económicas están generando desigualdades, producto de la violencia estructural; éstas están derivando en las maneras en que los jóvenes construyen y dibujan los sentidos sociales. Los jóvenes deberían ser sujetos que se mueven en toda una temporalidad sin embargo, sus condiciones materiales de vida, no les permiten pensar en un futuro con certezas. Más bien, éstas se desdibujan para ellos y hoy más que nunca aparecen sus sueños postergados y aplazados por la propia violencia de la que son (...) objeto. De ahí, nuestro interés en ver cómo los jóvenes egresados de la universidad, están construyendo dichos sentidos.Economic crises are generating inequalities resulting from structural violence; they are drifting in the ways in which young people build and draw social senses. Young people should be the subjects of movement along temporariness; nevertheless, their material living conditions do not allow them to think in their future with certainty. For our young generations these conditions are blurred, and now more than ever their dreams are deferred and delayed by the violence they are subjected to. Hence, our interest in finding out how young university graduates are building these senses. (shrink)

This paper discusses some problems related to the practical experience of social research in university institutions. It describes the process of access to field work and the relationship with university managers as key informants during a qualitative research about the present politics of economic..

The words ―Rights,‖ ―Trust,‖ ―Human Dignity,‖ and even ―Government‖ have widely varying meanings and connotations, differing across time, languages and cultures. Concepts of rights, trust, and human dignity have been examined for centuries in great depth by ethicists and other philosophers and by religious think-ers, and more recently by social scientists and, especially as related to information, by information scientists. Similarly, discussions of government are well documented in writings back to Plato and Aristotle, with investi-gations of electronic government dating back (...) only to the early 1990s with the advent of the Internet and the World Wide Web. At first e-government was described in glowing, positive terms. Little, if any, attention was paid to two critical questions: 1) Will people trust e-government? and 2) How will cultural differences affect individuals‘ trust in government and their perceptions of govern-ment‘s effect of their human dignity? Examinations of trust and distrust by individuals within organizations have addressed questions of motives and intentions, expectations of behavior, protection of interests, confi-dence in accuracy and reliability of information, vulnerability, and reciprocity, among other complex topics. Establishing e-government services often requires going through several phases: 1) publish , 2) interact transact transform . Building and maintaining trust in e-government require developing an understanding both of the many levels of interactions where trust must be earned and of cultural differences. Another challenge in developing such a framework is that e-government, itself, is very dynamic, changing rapidly over time. Trust in content or a system available one day may not carry over when the content and/or system changes dramatically. Components of a framework must include the follow-ing dimensions: conceptual domains, cultural dimensions, information content dimensions, and system di-mensions. Of course, these dimensions must be considered within the context of rapidly changing govern-ments, ICT services, the digital divide, and other factors. This paper provides a very brief overview of some of the notions of trust and distrust, concentrating on those concerning trust as it relates to notions of power, trust in organizations, and trust in information and information systems as one part of a framework to ad-dress the question of trust in e-government. It also makes a few recommendations for how to build citizen-centric e-government to ensure information rights through a focus on human dignity, fundamental human rights, and earning trust. (shrink)