This study examined whether having attended a public, private or religious affiliated grade and/or high school influenced a college student’s ethical decision making process. We also examined whether having taken an ethics course in college influences a student’s ethical decision making process. Our sample included 508 accounting students (237 men and 271 women) from Albania, Ecuador, Ireland and the United States. Our analyses indicated no differences in ethical decision making that associated with either grade-or-high-school education. While our data showed no (...) difference in the reported attitudes between students from Ecuador and the United States after controlling for social desirability response bias, we found significant differences between the attitudes students from the United States and students from both Albania and Ireland. While gender was also significant for six of our seven scenarios, social desirability response bias was significant in all of our scenarios. (shrink)

While most ethics studies use student samples, the participants in our research were 306 business professionals from Afghanistan, Germany, Philippines and the United States. Our sample included 168 male business professionals and 138 female business professionals. Our research examined whether factors such as taking a college ethics course, gender, or being from a specific country significantly associate to being sensitive to ethical dilemmas. Our data indicate that individuals who had taken an ethics course in college were more sensitive to two (...) of our four ethical dilemmas. Our analyses indicate that business professionals from Afghanistan and Germany were consistently less sensitive to unethical activities than were the business professionals the United States. Gender was significant in only two of the four scenarios we examined; male business professionals were more likely to agree with the unethical act for these scenarios. Individuals who were more prone to responding in a socially desirable manner reported a lower likelihood of supporting unethical actions. Our research raises questions about the difference between being required to take an ethics course versus taking an elective ethics course. Finally, our research indicates that female professionals are more sensitive to minor ethical deviations than male professionals; an alternate explanation is that male professionals were more willing to accept minor ethical deviations. (shrink)

Language’s intentional nature has been highlighted as a crucial feature distinguishing it from other communication systems. Specifically, language is often thought to depend on highly structured intentional action and mutual mindreading by a communicator and recipient. Whilst similar abilities in animals can shed light on the evolution of intentionality, they remain challenging to detect unambiguously. We revisit animal intentional communication and suggest that progress in identifying analogous capacities has been complicated by (i) the assumption that intentional (that is, voluntary) production (...) of communicative acts requires mental-state attribution, and (ii) variation in approaches investigating communication across sensory modalities. To move forward, we argue that a framework fusing research across modalities and species is required. We structure intentional communication into a series of requirements, each of which can be operationalised, investigated empirically, and must be met for purposive, intentionally communicative acts to be demonstrated. Our unified approach helps elucidate the distribution of animal intentional communication and subsequently serves to clarify what is meant by attributions of intentional communication in animals and humans. (shrink)

Consumers are bombarded with labels and claims that are intended to address their concerns about how food products are produced, processed, and regulated. Among those are the natural or all-natural claims and the certified organic label. In this study, two focus groups were conducted to explore consumers’ attitudes toward all-natural and organic pork and to gather their reactions to the USDA organic standards for meat, and the policy for natural claims. Results indicated that participants had positive associations with the terms (...) “organic” and “all-natural” with exceptions regarding the trustworthiness of all-natural claims. Participants perceived the “no” labeling theme (no antibiotics, no hormones, no chemicals, etc.) often coupled with the all-natural label on pork products as identifying potential health and animal welfare risks. In response to the USDA standards and policies for labeling pork products as organic or all-natural, participants expressed confusion and had many unanswered questions. (shrink)

This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases (increases) as a country’s Individualism (Uncertainty Avoidance) increases. The analysis also indicates that women scored significantly higher on Paulhus’ Image Management Subscale on an (...) overall basis and for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus’ measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)

This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases as a country's Individualism increases. The analysis also indicates that women scored significantly higher on Paulhus' Image Management Subscale on an overall basis and (...) for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus' measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)

A dozen papers by internationally known scholars explore questions largely unthinkable without Richard Watson's classic Downfall of Cartesianism: Descartes in Holland, Descartes and Simon Foucher, and issues raised by Descartes for philosophy of mind, philosophy of science, translation and toleration.

Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations, this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context. We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism, and Power (...) Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’ country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that these country differences associate with Hofstede constructs of Individualism and Masculinity. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Richard H. Popkin 1923-2005Harry M. Bracken and Richard A. WatsonRichard H. Popkin, founding editor of the journal of the History of Philosophy, died on April 14, 2005. He was 81 years old and had continued his research and writing to the last moment before he entered the hospital on march 21st with extreme respiratory difficulties.Popkin's The History of Scepticism from Erasmus to Descartes (1960) revolutionized the study (...) and understanding of early modern philosophy. Popkin entered the minds and world of thinkers from Erasmus to Descartes in a way few other scholars had done, and he showed how the development of philosophy and science was far from an easy series of steps from success to success. Instead, philosophers and scientists pursued a dozen lines from the scepticism of Sextus Empiricus through religious belief, atheism, numerology, astrology, alchemy, eschatology, magic, and millenarianism—a maelstrom of ideas out of which emerged the major figures and ideas of Modern philosophy and science. Dick once explained that actually he lived in the 17th century, and certainly he knew as many of those thinkers and their thoughts as did many people who actually lived at that time. Of course Popkin did not originate the notion of exploring the history of philosophy in the context of its times, but he made that approach central today. It led him not only through the Early Modern period, but also from medieval jewish philosophy to a critical analysis of the Kennedy assassination.Popkin received his PhD at Columbia University, and in his career he taught at the universities of Connecticut, Iowa, California (San Diego and Los Angeles), Washington University in St. Louis, and Harvey Mudd College. He served as the first editor of the Journal of the History of Philosophy, and as president of JHP, Inc. For many years, and was active in its operation for over four decades, having attended the annual meeting of the Board of Directors a little over a month before he died. After retirement, he lived in close association with the Clark Library in Los Angeles. He was well known to scholars and librarians throughout the world. Whatever library he visited, he was likely to find some obscure or hidden document that would either clear up some mystery, or give rise to a new problem. His memory was extraordinary. During his final years when he was virtually blind, he would sift through his mind, send assistants off to look for something that had to be in this or that library and write papers in his head for later dictation. Besides his memory, indispensable throughout his lifetime he had Julie, his co-worker and wife of 60 years, without whom, the Popkin we knew could not have existed.These few paragraphs are meant to be neither an obituary nor an adequate memorial. We were Dick's first two PhDs, and we were barely five years his junior. He treated us from the beginning as colleagues and he became a lifelong friend. He changed our lives, as he did the lives of many other aspiring scholars. We miss him.Copyright © 2005 Journal of the History of Philosophy, Inc.... (shrink)

This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, or both high (...) school and college. Psychology majors scored higher than business majors on both the Defining Issues Test (Rest, 1979a) and the Attitudes on Honesty Scale (AHS, Authors). Using factor analysis, we found significant associations between students' ratings of the importance considerations present in the three cheating scenarios and their estimates of whether cheating would occur (i.e., the Academic Integrity Index). Finally, using logistic regression, we found that the scores on the Attitudes on Honesty Scale and Academic Integrity Index associate with the self-reported cheating behavior of college students. (shrink)

The purpose of this research is to extend prior research testing the premise that small deviations from ethical behavior lead to even larger deviations from ethical behavior. This study examines the association between a person’s willingness to bribe a police officer to avoid being issued a speeding ticket with their views on inappropriate behavior of corporate executives. Our sample of 528 participants comes from Colombia (90), Ecuador (70), South Africa (131) and the United States (237). As part of our data (...) gathering, we controlled for social desirability response bias in the responses of the students who participated in our study. Our data indicate significant differences between the views of the students from Colombia, Ecuador, and South Africa when compared to the views of the students from the United States. The analysis indicates that, for all four dilemmas, the most significant variable was the belief about how ethical it was to pay a bribe to avoid a traffic ticket. In addition, in three of our four dilemmas, Paulhus’ Impression Management Subscale, which measures social desirability response bias, was the second most significant variable. Finally, in three of the four dilemmas, the students from Colombia, Ecuador and South Africa thought the actions described in the dilemmas were less ethical than the students from the United States. (shrink)

This research is an extension of Walker Information’s (Business Ethics: Ethical Decision Making and Cases, pp. 235–255, 1999) study on employees’ job attitudes that was conducted exclusively in the United States. Walker Information found that the reputation of the organization, fairness at work, care, and concern for employees, trust in employees, and resources available at work were important factors in an employee’s decision to remain with his or her company. Our sample includes 713 students from seven countries: Canada, Colombia, Ecuador, (...) Hong Kong, Ireland, South Africa, and the United States. When analyzing the entire sample, our data indicate that both social desirability response bias and gender were significant; however, this was not the case when the data are analyzed by country. On an individual country basis, our data suggest that the generally accepted premise that women are more ethically conscious than men was only true for the samples from the United States and Canada. The data also indicate that, while social desirability response bias was significant for the four factors suggesting ethical components for the sample from the United States, this finding was not universal. (shrink)

This study examines the methods students use to cheat on class examinations and suggests ways of deterring using an international sample from Australia, China, Ireland, and the United States. We also examine the level of cheating and reasons for cheating that prior research has highlighted as a method of demonstrating that our sample is equivalent to those in prior studies. Our results confirm the results of prior research that primarily employs students from the United States. The data indicate that actions (...) such as having multiple versions of the examination and scrambling the questions on these versions would deter cheating. In addition, given the increased level of cheating and students' increased perception of the social acceptability of cheating in college, the data provided by our international sample also suggest that some relatively simple precautions by instructors could dramatically reduce the level of cheating on in-class examinations. (shrink)

This study compares the level of ethics research published in 25 business-ethics journals and the Top-40 journals for the accounting, finance, and marketing disciplines. This research documents an increasing level of ethics research in the accounting and marketing disciplines starting in 1992. While the level of finance doctorates reported by the Association to Advance Collegiate Schools of Business (AACSB) has increased at a higher rate (40.4%) than accounting (18.4%) and marketing (32.2%) since 1995, this increase has not been reflected in (...) the level of ethics scholarship in finance. The level of ethics scholarship in finance remained relatively constant between 1987 and 2005 at an average of seven coauthor-adjusted articles per year. However, both the accounting and marketing disciplines now regularly publish approximately 50 coauthor-adjusted articles each year. (shrink)

The concept of wilderness, as denned in the U.S.A. Wilderness Act of 1964, is analyzed and found to be ambiguous. This is an administrative advantage. The concept of underground wilderness is then introduced and found to be applicable under the terms of the Act. It is argued that the longest cave in the world, the Flint Ridge Cave System in Mammoth Cave National Park, Kentucky, can and should be officially declared as wilderness by Congress even though the surface above it (...) is now developed. (shrink)

This research examines whether having a readily available code of ethics on a corporation's website associates with either their auditor or stock exchange listing. As such, it is the first research that studies the association among readily available codes of ethics, client auditor and stock exchange listing on a longitudinal basis. In our data gathering, we went to the website of each corporation and searched for a readily available disclosure of its code of ethics at the beginning of April 2006 (...) through April 2009 – third-through-sixth anniversaries of the Sarbanes–Oxley Act. Our data indicate that the average readily available rate of codes of ethics for Ernst and Young 's clients was significantly lower than the average readily available rate for the clients of Deloitte and Touche in 2006 and 2007 and PricewaterhouseCoopers in 2007. However, our data indicate no differences among the Big Four firms in 2008 and 2009. Our data indicate that the average readily available rates for the clients listed on the New York Stock Exchange were significantly higher than for clients that were not listed on the NYSE for all four observation points. (shrink)

This research examines whether having a readily available code of ethics on a corporation's website associates with either their auditor or stock exchange listing. As such, it is the first research that studies the association among readily available codes of ethics, client auditor and stock exchange listing on a longitudinal basis. In our data gathering, we went to the website of each corporation and searched for a readily available disclosure of its code of ethics at the beginning of April 2006 (...) through April 2009 – third‐through‐sixth anniversaries of the Sarbanes–Oxley Act. Our data indicate that the average readily available rate of codes of ethics for Ernst and Young's clients was significantly lower than the average readily available rate for the clients of Deloitte and Touche in 2006 and 2007 and PricewaterhouseCoopers in 2007. However, our data indicate no differences among the Big Four firms in 2008 and 2009. Our data indicate that the average readily available rates for the clients listed on the New York Stock Exchange (NYSE) were significantly higher than for clients that were not listed on the NYSE for all four observation points (2006–2009). (shrink)

The extant literature acknowledges social desirability response bias (SDRB) is a pervasive issue for research that uses survey data and proposes several approaches to mitigating the issue, including: self-administered questionnaires, indirect questioning, and direct measurement. The objective of this study is to provide empirical evidence related to the importance of controlling for SDRB and the efficacy of these approaches. Using a primary sample of 365 business majors, we find the most common methodologies used to control for SDRB, self-administered questionnaires and (...) indirect questions, are insufficient. A direct measure of SDRB remains significant when these approaches are used, and the exclusion of this measure affects the significance of other variables. Less than 5% of accounting-and-ethics research using survey data includes a direct control for SDRB. Our study provides empirical evidence on a methodological issue addressed in few existing studies. (shrink)

Cross-situational learning is a mechanism for learning the meaning of words across multiple exposures, despite exposure-by-exposure uncertainty as to the word's true meaning. We present experimental evidence showing that humans learn words effectively using cross-situational learning, even at high levels of referential uncertainty. Both overall success rates and the time taken to learn words are affected by the degree of referential uncertainty, with greater referential uncertainty leading to less reliable, slower learning. Words are also learned less successfully and more slowly (...) if they are presented interleaved with occurrences of other words, although this effect is relatively weak. We present additional analyses of participants’ trial-by-trial behavior showing that participants make use of various cross-situational learning strategies, depending on the difficulty of the word-learning task. When referential uncertainty is low, participants generally apply a rigorous eliminative approach to cross-situational learning. When referential uncertainty is high, or exposures to different words are interleaved, participants apply a frequentist approximation to this eliminative approach. We further suggest that these two ways of exploiting cross-situational information reside on a continuum of learning strategies, underpinned by a single simple associative learning mechanism. (shrink)

Humans and many other species selectively attend to stimuli or stimulus dimensions—but why should an animal constrain information input in this way? To investigate the adaptive functions of attention, we used a genetic algorithm to evolve simple connectionist networks that had to make categorization decisions in a variety of environmental structures. The results of these simulations show that while learned attention is not universally adaptive, its benefit is not restricted to the reduction of input complexity in order to keep it (...) within an organism's processing capacity limitations. Instead, being able to shift attention provides adaptive benefit by allowing faster learning with fewer errors in a range of ecologically plausible environments. (shrink)

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

Ethical climate (EC) has been broadly described as how well institutions respond to ethical issues. Developing a tool to study and evaluate EC that aims to achieve sustained improvements requires a contemporary framework with identified relevant drivers. An extensive literature review was performed, reviewing existing EC definitions, tools and areas where EC has been studied; ethical challenges and relevance of EC in contemporary paediatric intensive care (PIC); and relevant ethical theories. We surmised that existing EC definitions and tools designed to (...) measure it fail to capture nuances of the PIC environment, and sought to address existing gaps by developing an EC framework for PIC founded on ethical theory. In this article, we propose a Paediatric Intensive Care Ethical Climate (PICEC) conceptual framework and four measurable domains to be captured by an assessment tool. We define PICEC as the collective felt experience of interdisciplinary team members arising from those factors that enable or constrain their ability to navigate ethical aspects of their work. PICEC both results from and is influenced by how well ethical issues are understood, identified, explored, reflected on, responded to and addressed in the workplace. PICEC encompasses four, core inter-related domains representing drivers of EC including: (1) organisational culture and leadership; (2) interdisciplinary team relationships and dynamics; (3) integrated child and family-centred care; and (4) ethics literacy. Future directions involve developing a PICEC measurement tool, with implications for benchmarking as well as guidance for, and evaluation of, targeted interventions to foster a healthy EC. (shrink)

Pope Benedict XVI's encyclical Deus Caritas Est continues the magisterium's twentieth-century shift from an act-oriented, procreative approach to sexual ethics to what I will term a heterosexually personalistic one. Situating a heterosexual anthropology within a heterosexual cosmology, Benedict argues that just as God loves humanity with heterosexual eros, so must human beings love each other heterosexually. Although Benedict depends upon the explanatory power of heterosexuality, he perhaps unwittingly ends up depicting God's love not as iconically heterosexual, but as queer. In (...) casting God's love as queer, I do not, even analogously, impute to God a type of homosexuality as Benedict does a heterosexuality. Instead, by drawing attention to the discursive specificity and historical instability of both homosexuality and heterosexuality, I use “queer” to recognize God's love as beyond categorization and as strange; it cannot be corralled into or contained by the historically specific notions of heterosexual and homosexual. But this essay does not merely deconstruct Benedict's heterosexually personalistic cosmology. It uncovers in Benedict's Eucharistic transfiguration of marital love a new and promising way of situating discussions about the ethics of sex. (shrink)

The Coalition of Immokalee Workers (CIW) has successfully combated modern-day slavery by transforming the ways that over a dozen major brands, including Taco Bell, Subway, and Wal-Mart, manage their supply chains. The CIW’s efforts over more than 20 years have effectively stopped enslavement practices, including abuses such as wage theft and peonage indebtedness. We conducted a field ethnography, interviews, and archival analyses to understand this success. We find that the CIW employs a decentered, egalitarian, and ensemble approach to their multiplicities (...) of alliances by collectively “animating” themselves and their partners through ensemble leadership. This combination of alliances, along with worker-driven monitoring, brings life to the CIW motto “We are all leaders.” Translating this motto into daily practice is how the CIW virtually eradicates enslavement practices in corporate supply chains. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Breakdown of C i M phy " artes an eta sacs RICHARD A. WATSON WITHIN CARTESIANISMthere arose many problems deriving from conflicts between Cartesian principles. Inadequate attempts to solve these problems were crucial reasons for the breakdown of Cartesian metaphysics in the late seventeenth and early eighteenth centuries. The major difficulties derived from the acceptance of a dualism of substances seated in a system which included epistemological (...) and causal likeness principles plus an ontological framework in which the categories of substance and modification were exhaustive. The major solutions involved either denying the likeness principles or altering the ontological framework. The first led to unintelligibility ; the second, culminating in Hume, opened the way to non-Cartesian metaphysics. The first section of this study contains a characterization of late seventeenth -century Cartesian metaphysics. The second is an exposition of Foucher 's four major criticisms of this system. In the third section, monistic solutions suggested in Descartes and by Spinoza, Foucher, Leibniz, and Locke are considered; in the fourth, the dualistic solutions of the orthodox Cartesians Rohault, R~gis, Desgabets, La Forge, Le Grand, and Arnauld; and in the fifth, the occasionalist solution of Malebranche. The sixth section is an analysis of these orthodox and occasionalist solutions, showing how each ultimately fails because of dependence upon the ontology of substance and modification. The seventh section is a consideration of Berkeley and Hume in the Cartesian context. A consideration of their systems as offering solutions to Cartesian problems illuminates in new light both the systems and the problems. In broad terms, this study moves from a consideration of problems arising from an ontology of two substances, to a consideration of problems arising from the ontological pattern of substance and modification. The Cartesians were concerned with relationships between two substances, but they saw no difficulties connected with the relationship between a substance and its modifications (or properties). Berkeley's treatment (deriving from Male- [177] 178 HISTORY OF PHILOSOPHY branche) of the relationships between mind and idea, and between mind and notion, is illuminated by a consideration of the extent to which he took these relationships for granted in the Cartesian way, and of the extent to which he saw difficulties in the relationship between substance and modification. The Berkeleian solution to Cartesian problems, like that of Malebranche before him, was not successful; Malebranche belittled, and Berkeley denied the dualism of substances, but neither philosopher could break entirely with the ontological pattern of substance and modification. The final breakdown of Cartesian metaphysics came with Hume, who, in providing the culmination of a most important trend in modern philosophy, opened the way to new metaphysics and became the father of contemporary philosophy. I A model late seventeenth-century Cartesian metaphysical system. The last grand expositor of the Cartesian philosophy was Antoine Le Grand who in 1694 published An Entire Body of Philosophy. The characterization of the late seventeenth-century Cartesian system given below follows Le Grand's exposition more closely than others, but it also incorporates elements from those of Rohault, R6gis, Desgabets, La Forge, Malebranche, and Arnauld.1 None of these philosophers professed a system of exactly the sort this characterization pictures, nor is it implied here that they do. The guide and rationale for drawing from them such a model Cartesianism is the polemical writing of Simon Foucher. Foucher's series of attacks upon Cartesianism (of which the second is his criticism of Malebranche of 1675, Critique de la Rdcherche de la veritd) give clearly the most important objections against Cartesian metaphysics.2The system outlined below, while more com1Le Grand, Antoine, An Entire Body of Philosophy According to the Principles of the Famous Renate des Cartes (London, 1694); Rohault, Jacques, Traitd de physique (Paris, 1671); R6gis, Pierre-Sylvain, Syst~me de philosophie, contenant la logique, la mdtaphysique, la physique et la morale (Lyon, 1690); Desgabets, Robert, Critique de la Critique de la Recherche de la veritd, oCt l'on decouvre le chemin qui conduit aux connoissances solides. Pour servir de rdsponse gtla Lettre d'un academicien (Paris, 1675); La Forge, Louis de, Traitd de l'dme humaine, de ses facultds et fonctions et de son union avec le corps, d'apr~s les principes de... (shrink)

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting and a (...) hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1. (shrink)