This study investigates the role of advantageous comparisons and professional commitment in earning management rationalization. Our study adopted a laboratory between-subject experimental design with 139 accounting students. The results show that advantageous comparisons and professional commitment affect the rationalization of earning management actions. Moreover, compared to participants with high levels of professional commitment, those with low levels of professional commitment view earning management as a more appropriate action when they are engaged in earning management and viewing the egregious example of (...) that action. This finding is important because it explains how personal psychological factors affect the ethical cognitive processes of accountants. This study complements the lack of previous studies and argues that the propensity to compare acts of delinquency depends on an individual's commitment to their profession. We also emphasize the importance of investigating this issue outside of the US context. The results of this study may be helpful to managers, practitioners, academics, and accounting researchers with a better understanding of the potential impact of exposure to earning management practices and an individual’s professional commitment to earning management behaviour. Further, based on this study, all stakeholders may be better positioned to suggest possible remedies and mitigate these behaviours. (shrink)

ABSTRACTW.K. Clifford is widely known for his emphatic motto that it is wrong, always everywhere, and for anyone, to believe anything upon insufficient evidence. In fact, that dictum and Clifford’s...

Not so long ago, being reasonably trustworthy was good enough. But soon only the extremely trustworthy will thrive. In the age of smartphones and social networks, every action an organization takes can be exposed and critiqued in real time. Nothing is local or secret anymore. If you treat one customer unfairly, produce one shoddy product, or try to gouge one price, the whole world may find out in hours, if not minutes. The users of Twitter, Yelp, and similar outlets show (...) little mercy for bad behavior. The bar for trustworthiness is higher than ever and continues to rise. Bestselling authors Don Peppers and Martha Rogers, Ph.D., argue that the only sane response to these rising levels of transparency is to protect the interests of customers proactively—even if that requires spending extra money in the short run to preserve your brand reputation in the long run. The payoff of generating extreme trust will be worth it. With a wealth of fascinating research as well as practical applications, this book will show you how to earn—and keep—the extreme trust of everyone your company interacts with. (shrink)

ABSTRACT The discourse on honesty and dishonesty in academic work has seen considerable growth over the past two decades. This study empirically analyses the shifts in the literature over the past two decades in the research focus and most prolific authors, institutions, countries, and journals. A broad list of terms was employed from the Glossary of Academic Integrity to shortlist journal articles (n = 782) from Scopus. A bibliometric analysis was conducted for each decade and the results were compared. (...) Research outputs and number of clusters were over two-fold in the second compared to the first decade indicating an increase in volume and complexity. The study found a continued focus on plagiarism and academic misconduct research, though academic integrity and contract cheating emerged in the second decade. Shifts were evident in the output signifying a diversification of the research base and perspectives. Further research and action are needed to develop integrity as the broadest defense against dishonesty in all spheres of academia. (shrink)

What kind of people make good scientists? What personal qualities do scholars say their peers should exhibit? And how do they express these expectations? This article explores these issues by mapping the kinds of virtues discussed by American scientists between 1945 and 2000. Our wide-ranging comparative analysis maps scientific virtue talk across three distinct disciplines – physics, psychology, and history – and across sources that typify those disciplines’ scientific ethos – introductory textbooks, book reviews, and codes of ethics. We (...) find that, when inducting students into a discipline, evaluating peers, or codifying their professional standards, postwar American scientists routinely named virtues like carefulness, objectivity, and honesty. They applied such virtues not only directly to scholars’ characters, minds, and attitudes (thereby equating virtues with personal qualities), but also to their methods, modes of reasoning, and working habits (in the form of what we call virtue-qualifiers). Strikingly, we find that physicists, psychologists, and historians drew upon largely similar repertoires of virtue. For all of them, scientific work required carefulness, thoroughness, and accuracy. Not all virtues, however, were equally important in all disciplines (notably objectivity), nor did each ethos-forming genre place equal emphasis on the directly personal nature of such virtues. All in all, our research establishes an extended framework for understanding the ways virtues remained present in postwar American scientific discourse writ large. (shrink)

Unethical practices in education come at too great a cost when our future generation is at stake. Educators are role models for students in their future careers and so must believe in and use ethical practices. In politics, in big and small business, and in legal and medical practice the question of ethical practices surrounds us. Have people become desensitized to ethics? Are we condoning unethical practice? Our educational profession must stand up for honesty and integrity. We, as (...) educators, have the obligation of setting the standards for ethics. Ethical Dilemmas in Education addresses the dilemmas teachers face every day throughout all aspects of education in a comprehensive manner. The book outlines standards of professionalism and presents information teachers can use for the challenges teachers face. With the policies of today's educational system, teachers need to stand up for honesty and integrity, providing role models for students in their future careers. This book guides teachers towards developing ethical habits and a professional demeanor. (shrink)

ABSTRACT A common conclusion of lab dishonesty studies is that subjects cheat to a very modest extent even when they cannot get caught. The modest level of cheating is attributed to subjects’ moral feelings which restrict their cheating to a level that enables them to retain their self-image as honest individuals. The present paper questions this claim, reporting the results of two experiments which uncover a discrepancy between self-portrayed honesty and actual dishonest behavior. The experiments reveal, first, that self-portrayed (...) honesty is stricter than practical honesty, suggesting that when facing an opportunity to benefit from dishonest behavior, subjects trade off some of their self-image as honest persons for dishonestly-generated payoffs. Secondly, dishonesty out of lab, in subjects’ self-chosen environment, is greater than in the lab, with a considerable fraction of subjects cheating to the maximum extent possible. We suggest that it is not a concern about their self-image that holds subjects back from cheating maximally, but rather a concern about their social image. The modest level of dishonesty observed in the lab presumably reflects caution subjects exercise in an unsafe setup. Given an environment where they feel safe to reap the fruits of dishonesty without compromising their image as honest persons in the eyes of others, the image they have of themselves hardly plays a role in curbing their unethical behavior. (shrink)

Zemyarska MS. Is it ethical to provide IVF add-ons when there is no evidence of a benefit if the patient requests it? J Med Ethics 2019;45:346–50. doi: 10.1136/medethics-2018-104983. The Acknowledgements section of ….

Individual responsibility is usually articulated either in terms of an individual’s intentions or in terms of the consequences of her actions. However, many of the situations we encounter on a regular basis are structured in such a way as to render the attribution of individual responsibility unintelligible in intentional or consequential terms. Situations of this type require a different understanding of individual responsibility, which I call conditioned responsibility. The conditioned responsibility model advances that, in such situations, responsibility arises directly out (...) of the conditions in which the individual finds herself, irrespective of her intentions or of the consequences of her actions. This model gives rise to a series of challenges, some of which, I propose, can be addressed by drawing on Wittgenstein’s later notion of form of life, together with the notion of honesty implicit in his early approach to ethics. (shrink)

A twenty‐person working group convened to discuss the ethical and policy considerations of the controversial intervention called “growth attenuation,” and if possible to develop practical guidance for health professionals. A consensus proved elusive, but most of the members did reach a compromise.

Ost S. Drs Bramhall and Bawa-Garba and the rightful domain of the criminal ….

Monrad JT. Ethical considerations for epidemic vaccine trials. J Med Ethics 2020;46:465–9. doi:10.1136/medethics-2020-106235 This ….

Douglas T. Going above and beneath the call ….

Savulescu J. Is current practice around late termination of pregnancy eugenic and discriminatory? Maternal interests and abortion. J Med Ethics 2001;27:165–71. Lachlan de Crespigny contributed in a major way to the conceptualisation, design, administration of surveys, ….

Dubin S, Lane M, Morrison S, et al. Medically assisted gender affirmation: when children and parents disagree. ….

Dheensa S, Fenwick A, Lucassen A.‘Is this knowledge mine ….

This paper presents students’ views about honest and dishonest actions within the pharmacy and medical learning environments. Students also offered their views on solutions to ameliorating dishonest action. Three research questions were posed in this paper: (1) what reasons would students articulate in reference to engaging in dishonest behaviours? (2) What reasons would students articulate in reference to maintaining high levels of integrity? (3) What strategies would students suggest to decrease engagement in dishonest behaviours and/or promote honest behaviours? The design (...) of the study incorporated an initial descriptive analysis to interpret students’ responses to an 18-item questionnaire about justifications for dishonest action. This was followed by a qualitative analysis of students’ commentaries in reference to why students would engage in either honest or dishonest action. Finally a qualitative analysis was conducted on students’ views regarding solutions to dishonest action. The quantitative results showed that students were more likely to use time management and seriousness justifications for dishonest actions. The qualitative findings found that students’ actions (honest or dishonest) were guided by family and friends, the need to do well, issues of morality and institutional guidelines. Students suggested that dishonest action could be ameliorated by external agencies and polarised views between punitive and rewards-based mechanisms were offered. These results suggest that these students engaged in dishonest action for various reasons and solutions addressing dishonest action need to consider diverse mechanisms that likely extend beyond the educational institution. (shrink)

Sheldon S, Lord J. Guest editorial: Care not criminalisation; reform of British abortion law is ….

Existing literature indicates that the moral complexities of teachers’ daily routine have not been searched enough. Robust knowledge on the way teachers apply ethics in their classrooms and schools is also limited. The purpose of this paper is to challenge teachers’ honesty and ethical judgment, as it explores teachers’ lying as a response to critical incidents in schools. Mixed methodology has been used to analyze data from 524 Primary and Secondary teachers. The results indicate that only half of (...) the participants choose to use little conventional lies [“white” lies] in critical situations. They choose to do so for “good reasons”, to protect their students or to cover for colleagues. The study contributes to existing research on ethical knowledge and sensitivity and the moral dimensions of teaching and stresses the practical need for continuous training on ethical sensitivity and the attainment of ethical knowledge when coping with critical incidents and arising dilemmas. (shrink)

Wilkinson D. What has philosophy got to do with it? ….

The boundaries of honesty are the focal point of this exploration of the individualistic origins of modernist ethics and the consequent need for a more pragmatic approach to business ethics. The tendency of modernist ethics to see honesty as an individual responsibility is described as a contextually naive approach, one that fails to account for the interactive effects between individual choices and corporate norms. By reviewing the empirical accounts of managerial struggles with ethical dilemmas, the (...) article arrives at the contextual preconditions for encouraging the development of reflective moral agents in modern corporations. (shrink)

What about honesty? -- History of honesty in society -- Honesty and the Constitution -- Honesty in society today.

This study points out the importance and meaning of apologizing as a moral value in compensating the imperfections committed by individuals in social relations and correcting the deteriorating relationships. Accepting that every person can make mistakes is the most essential element that paves the way for the emergence of apology as a virtue. It teaches one to accept that he/she may be wrong, not to consider himself superior to anyone, and arouses the will and will not to make such mistakes. (...) Apology tells the necessity to be respectful and to value other people as well as to be honest. Apologizing is like forcing a person to be honest, and it tells you about the need to care about other people and to be respectful. It is seen that different kinds of apologies are made according to the culpable, guilty person, the environment, the victim, and the situation of the defect. This study discusses the meaning of the words used in apologizing whether they mean full apology or not, the meaning of the apology, its moral dimension, and its relationship with repentance. It also discusses the reasons for the apology, apologizing strategies, accountability, assuming responsibility, proposing repairs, and making promises on not doing something wrong again. The similarity of repentance in religious traditions with apologizing was emphasized, and the relationship between forgiveness and apology was evaluated in terms of the attitudes that the parties should adopt. Finally, as a rule of value and courtesy, suggestions were made on how to provide apologies education in the family.Summary: This study draw attention to the meaning and importance of apologizing as a moral value in compensating for the imperfections that individuals have committed against each other in social relations and in correcting broken relationships. Acknowledging that every person can make mistakes is the most important element that paves the way for the emergence of an apology as a virtue. Accepting that one can be wrong teaches that one should not think of himself as superior to anyone and arouses the will and desire not to make such mistakes. Apologizing leads people to be honest and tells them about the need to care about other people and be respectful.Apologizing is admitting that the rhetoric, actions, and practices that lead to apologies are not fair, accurate, and legitimate. First, apologizing means that the person to whom we made a mistake is a human being. It means that accepting anyone can make a mistake, and we can be wrong. It gives this person the understanding that s/he should not be superior to anyone else. It also arouses a desire and will not make such mistakes anymore. Apologizing tells you the necessity of caring and respecting other people as well as forcing people to be honest. The person who apologizes to him is undoubtedly respectable. The respected person will surely appreciate to others. The basis of social order and life is mutual respect. Being able to apologize draws the individual's point of view to the end where he or she should be and provides the basis for the healthy functioning of the social order by gaining the understanding of respect for other people. Also, being able to apologize is an expression of confession, honesty, and sincerity. Apologizing in this respect is a virtue and merit. The society that values are lost and surrounded by selfishness and nihilism must be turned into virtues, and people who know the value of human beings.The good and virtuous person is not without fault, s/he is the one who apologizes for the mistakes, s/he has committed or seeks ways to redeem that mistake, s/he is the one who returns from his/her mistake. Apologizing should be not only a responsibility but also an indicator of self-confidence. It should not be forgotten that conscientious accounting is a self-judgment. S/he can quickly apologize for stepping on someone else's feet, soiling his clothes, but s/he does not think of a full apology consisting of remorse, compensation, and repair for the person who has taken away a person's right, poisoned his life and tarnished his future.When the parent says that the child should apologize, a process will be initiated for the child to consider. If the child apologizes in front of his or her parent, who points to the necessity of this, it is an important step in the child's moral education, and this indicates that the child internalizes these norms and engages in independent moral accounting. Because s/he now realizes that a value s/he defends without dictating from the outside has been violated, and therefore, has the motivation to make an apology.Arrogance is the biggest obstacle to apologizing. In men-women relations, it can be seen that women are more easily able to apologize, they do not consider apologizing as an indicator of as powerlessness and insulted as men. A manager, a boss, a leader, or a president can delay or fail to realize that his/her authority and dignity will diminish when s/he apologizes to his/her subordinate and those under his/her command. Men in the family, teachers at school, managers in the institution, boss and so on leader and authority persons refrain from apologizing by going to show and bless what they say and do to legitimize the past, to forget or reject mistakes, to prevent them from being questioned morally. This tells us the importance of internalizing the understanding of apologetics as a social culture starting with the family.Individual mistakes should be apologized for in daily life, institutional errors, as well as for some unfortunate incidents. Apologies have the potential for establishing a suitable basis for the establishment of a culture of dialogue in inter-communal relations and sharing some common values and interests. Apologies can contribute significantly to the development of a culture of tolerance, cooperation, and peaceful coexistence among communities.When a defect requiring a committed apology, the event must be evaluated not only from a unilateral perspective, but from a whole context and sides so that the perpetrator can adopt the feelings and understanding of the victim.In the apology, there should be a strategy such as an expression of regret, accountability, taking responsibility, offering repairs, and making promises on not happening again. Repentance in religious traditions is similar to an apology. In the face of apology, the victim reduces negative feelings towards the offender by forgiving and repairs the relationship. Apologies are a reputation-protecting action for the victim, while a discreditable step is taking place for the wrong person. It is also important to forgive and protect the reputation of the person who made a mistake. Like the cultural past, gender causes men and women to choose different apology strategies. Various forms of apology are also influenced by factors such as age, income status, occupation, and ethnicity. The time to apologize, the environment, the mood of the interlocutor must be well calculated. If enough care is not given to them, the apology may not reach its purpose, and thus, there is no possibility of correcting the broken relationship. Since childhood, it is important to teach individuals that a person may have been guilty by making mistakes towards others, society and the environment. Also, individuals should be educated on apologizing from others when needed. The child should apologize when he/she makes a mistake by taking the model in his / her family and the people around him and should be forgiving in cases made against him/her. (shrink)

Today’s organizations are operating in a highly competitive and changing environment ‎that ‎pushes them to adapt their organizational structures to such ‎environments continuously. ‎However, the ethical behavior of employees is considered a bridge to the organization’s success ‎, driven by positive beliefs. This study's purpose of examining the psychological and ethical ‎beliefs' that influence employees' behavior at the workplace through a literature review. This ‎paper uses two terms: "ethical beliefs” and “psychological beliefs.” They both ‎are different but can significantly influence (...) the behavior of employees. Positive psychological and ‎strong ethical beliefs drive ethical behaviors at the workplace, such as honesty, accountability, ‎fairness, responsibility, trust, and integrity, which lead to better performance, a productive team, and ‎positivity in the workplace. It helps to develop a professional relationship with employees, ‎effective communication, accountability, and professionalism at work. While negative ‎psychological and weak ethical beliefs drive unethical behavior, including taking credit for other ‎hard work, abuse, verbal harassment, violence, lack of ambitions and professionalism, theft, ‎corrupt practices, etc. Finally, the arguments demonstrate that some ethical beliefs are perceived ‎to be more objective and appropriate than psychological beliefs. The ethical beliefs of workers ‎considered more formal than psychological beliefs. ‎. (shrink)

We examine the influence of face-based judgments of CFO and CEO honesty on earnings management for the largest publicly traded companies in America. After controlling for incentives and opportunities to manage earnings, CFOs perceived to be less honest engage in higher levels of accruals earnings management and real earnings management. The beneficial impact of perceived honesty on earnings quality is most pronounced when both the CFO and the CEO are perceived to be more honest. Findings are consistent with (...) our conjecture that both the CFO and CEO contribute to a firm’s financial reporting environment. (shrink)

There is the world of ideas and the world of practice; the French are often for sup pressing the one and the English the other; but neither is to be suppressed. -Matthew Arnold The Function of Criticism at the Present Time From its inception, bioethics has confronted the need to reconcile theory and practice. At first the confrontation was purely intellectual, as writers on ethical theory (within phi losophy, theology, or other humanistic disciplines) turned their attention to topics from the (...) world of medical practice. Recently the confrontation has grown more intense. The ap pointment of clinical ethicists in hospitals and other health care settings is an accelerating trend in North America. Concomitantly, those institutions involved in training peo ple in clinical ethics have added organized exposure to the world of practice, in the form of placement requirements, to the normal academic course load. In common with other dis ciplines, bioethics has begun to see clinical training as a con dition of didactic theory and apprenticeship. (shrink)

Name der Zeitschrift: Jahrbuch für Wissenschaft und Ethik Jahrgang: 20 Heft: 1 Seiten: 293-302.

This volume concentrates on different forms of honesty and dishonesty in management and their consequences for managers, firms and society. These issues are related to values and behavior patterns and thus, the basis of contemporary business.

The virtue of honesty has been stunningly neglected in contemporary philosophy, with only two papers appearing in the last 40 years. The first half of this paper is a conceptual exploration of one aspect of the virtue, namely the honest person’s motivational profile. I argue that egoistic motives for telling the truth or not cheating are incompatible with honest motivation. At the same time, there is no one specific motive that is required for a person to be motivated in (...) a virtuously honest way. Instead I advance a pluralistic theory of honest motivation, which allows for motives of caring, fairness, and virtue, among others. The second half of the paper then turns briefly to the empirical literature in psychology and behavioral economics on cheating, to see to what extent honest motives appear to be operative. The upshot is that we have good preliminary evidence for the claim that most people are not virtuously honest. (shrink)

Evolution continually selects the best genes to proliferate the species. Emerging cosmetic plastic surgeries allow us to bypass our genetic code and cheat our naturally predetermined appearances by altering the perceived external flaws and ignoring the intact internal code where the “flaws” remain. Without these self-identified unwanted physical attributes, people who otherwise might not have been perceived as desirable mates for procreation allow themselves to be perceived as desirable enough to pass on their genes. TV shows are allowing us to (...) witness the advantages over evolution that can be gained with the right amount of time and money. What we see on the outside is not necessarily what we are going to get on the inside, genetically speaking. With more and more people flocking to cosmetic procedures at younger ages, doctors and consumers need to understand and discuss the importance of this dramatic misrepresentation to the opposite sex. While there is a right to undergo the procedures, those who do so prior to having children, and even those who do not, are faced with important affective choices within a number of different relationships that need to be considered for both now and the future. (shrink)

Name der Zeitschrift: Jahrbuch für Wissenschaft und Ethik Jahrgang: 20 Heft: 1 Seiten: 237-240.

This case (Wilfond, Duenas, and Johnson 2023) asks us to consider the ongoing obligations, if any, for researchers who have enrolled people into clinical trials. This issue can be particularly chal...

Rarely do we come across a book that has the force and cogency to provoke us to reevaluate the most fundamental tenets of psychoanalysis. One of the most brilliant psychoanalytic scholars of our time, M. Guy Thompson revolutionizes our understanding of the axiomatic principles upon which psychoanalysis is based. Through a careful exegesis of Freud's texts, he persuasively shows how the fundamental rule of psychoanalysis is not merely a vehicle for free association but, more importantly, a pledge to honesty. (...) Contextualized in the subjective lived experience each analyst faces, Thompson demonstrates how Freud's technical mandates are nothing less than ethical imperatives by which to live, authentically. This fascinating exploration into the philosophical dimensions of psychoanalysis offers a compelling contribution to the clinical application of psychoanalytic doctrine that will be of interest to psychoanalytic practitioners of all persuasions. (Jon Mills). (shrink)

A large body of research has indicated international students in the United States and abroad experience difficulties understanding what academic integrity is and how to avoid academic misconduct, 159–172 2011; Brown & Howell, 2001; Gullifer and Tyson Studies in Higher Education, 39, 1202-1218 2014). While most studies focus on academic misconduct and academic corruption in research ethics, 339-358 2014), this study analyzes the length, English-language readability, and translation of academic integrity policies of 453 four-year U.S. institutions of higher education. (...) Findings indicate average academic integrity policies are over 2000 words long, are written above the 16th-grade reading level, and are very rarely translated into a language other than English. In addition, no institutions published their academic integrity policies in full on their institutional international student website, possibly rendering the policy difficult to locate on the institution’s website for international students. Implications for research, policy, and practice are addressed. (shrink)

For successful project outcomes to organizations and clients alike, project managers need to make ethical decisions and yet balance the interests of all stakeholders involved. Hence, honest communication among project stakeholders is essential as a countermeasure to this paradox. Honesty is one of the core ethical values propagated by the Project Management Institute, USA. Our study aimed to gain an endogenous perspective on honesty vis-à-vis its reification by PMI in its effect on software project performance. Empirical data were (...) collected through in-depth interviews from 83 Indian PMs in one of the prominent Indian software consulting organizations. Grounded theory was utilized to analyze the data obtained. Our results validate the importance of honesty on software project performance, the need for trust among stakeholders in maintaining honesty, importance of Indian culture in understanding honesty and ensuing ethical challenges faced by PMs. Our results bear implications to extant research on honesty in projects with specific reference to the Indian software context. They are important for PMI professionals as they provide a culture-specific perspective to honesty and the scope for ideation on how to inculcate and sustain honesty in project management in India. (shrink)