It has long been recognized that accountants practicing in business settings have a dual role: as employees, they are bound to the organization, and as professionals, they are bound by the profession’s code of ethical conduct : 119–128, 1986). These two roles highlight the need to recognize and consider both the ethical and economic implications of their decisions. Practicing industry accountants are commonly involved in a broad range of their firm’s business practices and decision making, and are increasingly exposed to (...) the commercial aspects of their companies. Also, during their education, they were trained on their professional responsibilities. However, in general, this education was not recent and may not have been reinforced. By contrast, accounting students have been recently and repeatedly exposed to and have knowledge about their professional responsibilities as an accountant, but limited, if any, exposure to the commercial aspects of business. Consequently, our first hypothesis predicts that the ethical sensitivity of practicing industry accountants will be lower than that of accounting students. We find limited support for this hypothesis. Second, we also examine company reward structure and predict that ethical sensitivity will be lower for those in a company with a reward structure narrowly focused only on financial goals as compared to those in a company with a broad reward structure. Third, we predict that the difference in ethical sensitivity levels between those in a company with a narrow reward structure as compared to those in a company with a broad financial reward structure will be higher for practicing industry accountants compared to accounting students. Results from our study generally support these last two predictions. Ethical sensitivity is lower for those in a company with a reward structure narrowly focused only on financial goals as compared to those in a company with a broad reward structure, suggesting that companies may be able to increase ethical awareness in their organizations by including non-financial goals in their reward structures. (shrink)

In this study, we use a mixed methods research design to investigate how national cultural forces may impede or enhance the positive impact of females’ economic and political empowerment on increasing gender diversity of corporate boards. Using both a longitudinal correlation-based methodology and a configurational approach with fuzzy-set qualitative comparative analysis, we integrate theoretical mechanisms from gender schema and institutional theories to develop a mid-range theory about how female empowerment and national culture shape gender diversity on corporate boards around the (...) world. With our configurational approach, we conceptually and empirically model the complexity that is associated with the simultaneous interdependencies, both complementary and substitutive ones, between female empowerment processes and various cultural dimensions. Our findings contribute unique insights to research focused on board gender diversity as well as provide information for firm decision makers and policymakers about possible solutions for addressing the continuing issue of the underrepresentation of women on corporate boards. (shrink)

This article explores how and why high levels of income inequality result from configurations of different types of entrepreneurial activities and elements of the institutional context in a multicountry sample. A configurational approach is used to unpack the complexities associated with how income inequality arises from different types of entrepreneurial activities embedded in different institutional contexts associated with Whitley’s national business systems dimensions. The findings from fuzzy-set qualitative comparative analysis reveal that high levels of both high-growth and necessity entrepreneurial activity (...) are associated with income inequality in certain contexts that are characterized by distinct institutional complementarities. (shrink)

At first glance singularity would seem to be necessarily opposed to the physical sciences, indeed to any kind of science. As the hallowed saying goes: “Science deals only in universals.” According to this view, the aim of any true scientific endeavor must be the discovery of universals or, in other words, the value of such an endeavor is based on its ability to explain phenomena in terms of universals. The status of singularity in science is a direct result of this (...) approach. Singularity is associated with the presence, either in a person or an object, of an unusual or exceptional quality, or of an individual trait. Singularity so conceived must therefore be seen as inherently compromising the aims of any scientific endeavor, since the purpose of that endeavor is universality as defined above. In this sense, the basis of scientific explication is the ability to determine a feature common to a collection of objects, thus allowing them to be explained by deductive reasoning. This common feature can therefore not be individual, if individual is understood as unusual or exceptional. (shrink)

t. 1. Compendia et logica -- t. 2. Moralis -- t. 3. Metaphysica -- t. 4. Physica generalis -- t. 5. Physica particularis.

Over eighty years ago, a third, previously unidentified copy of the Anglo-Norman prose chronicle, Le Livere de Reis de Engleterre,was discovered in John Rylands French MS 64. Despite this discovery, and the paucity of witnesses to this chronicle, scholars of LRE generally pass over the version contained in the John Rylands manuscript. Through an examination of the sources and variant readings of LRE, this article argues that this previously overlooked copy of LRE is more authoritative than the other two. The (...) superiority of the John Rylands manuscript enables us to determine best text readings of LRE with improved accuracy. It also allows us to date the chronicle with greater precision than previously possible, and provides grounds for tentatively locating the origins of the chronicle to northeastern England. (shrink)

Stakeholder theory has been an incredibly powerful tool for understanding and improving organisations, and their relationship with other actors in society. That these critical ideas are now accepted within mainstream business is due in no small part to the influence of stakeholder theory. However, improvements to stakeholder engagement through stakeholder theory have tended to help stakeholders who are already somewhat powerful within organisational settings, while those who are less powerful continue to be marginalised and routinely ignored. In this paper, we (...) argue that one possible obstacle preventing less powerful stakeholders from speaking up and/or being heard by organisations is found at the ontological level, where we have identified an ‘essentialist self’ underpinning the stakeholder concept. By deconstructing the stakeholder concept through how it is defined, discussed and debated, and linking this back to the practical consequences of the theory for the least powerful stakeholders, we are able to make three contributions. One, through our deconstruction, it is clear that at an ontological level, stakeholder theory is underpinned by an implicit, and problematic, assumption of the ‘essentialist self’, where the organisation is treated as the ‘natural, universal self’, and anyone not closely resembling this narrow (and unrealistic) view of self is treated as ‘other’. Two, we build on the work of authors such as Wicks et al. (Bus Ethics Q 4(4):475–497, 1994), who highlight the need for consideration of the self within stakeholder theory. We thus take our findings from contribution one and begin to build a more holistic view of the self within the stakeholder concept, where each self is encouraged to recognise common selves outside and inside the corporation. Third, we link the theoretical discussion to the practical by discussing some imperfect ways in which a more holistic, enriched stakeholder concept might begin to help mitigate marginalisation for some stakeholders. (shrink)

Workplaces have transformed over the past decades in response to global forces. This case study of a Mexican-owned multinational corporation compares employee perceptions of a new work culture required to confront these demands. Employees are expected to work long hours and to produce results, obtain the right skills and knowledge, and exhibit proactivity. Drawing on extensive qualitative data, this article theorizes what the expectations mean for women and men employees. The competitive culture reinforces inequality because expectations are grounded in the (...) gendered “ideal worker” narrative. However, tensions ensue for the company that is partly characterized by paternalism yet requires a competitive work culture. The study uncovers a hybrid organizational logic with gendered assumptions undergirding a hidden inequality as professional women navigate the emergence of the glass ceiling in the global south. (shrink)

We draw from resource dependence and institutional theories to explore how board characteristics associated with directors’ capacities to provide resources and legitimacy (i.e., board size, the number of non-executive, interlocking, and female directors) along with regulative, normative, and cultural-cognitive institutional conditions combine to shape firm environmental, social, and governance (ESG) performance. Using a process of configurational theorizing with fuzzy set qualitative comparative analysis and data from firms in 32 countries, we identify multiple equifinal configurations that are associated with high and (...) low ESG performance. We find that high and low ESG performance have different drivers due to complementarities among the presence and absence of board characteristics. Our results also show that the effectiveness (or not) of the bundles of boards’ characteristics for ESG performance varies across institutional contexts. By leveraging these findings to construct a typology of board archetypes that lead to high and low ESG performance, we offer novel theoretical and empirical insights to scholars as well as implications for practice. (shrink)

What is an assurance? What do we do when we claim to know? Krista Lawlor offers an original account based on the work of J. L. Austin. She addresses challenges to contextualist semantic theories; resolves closure-based skeptical paradoxes; and helps us tread the line between acknowledging our fallibility and skepticism.

t. 1. Logica, metaphysica, philosophia moralis -- t. 2. Physica generalis et specialis tripartita.

Shame is a Jekyll-and-Hyde emotion--it can be morally valuable, but it also has a dark side. Thomason presents a philosophically rigorous and nuanced account of shame that accommodates its harmful and helpful aspects. Thomason argues that despite its obvious drawbacks and moral ambiguity, shame's place in our lives is essential.

Purpose Although current literature assumes positive outcomes for stakeholders resulting from an increase in power associated with CSR, this research suggests that this increase can lead to conflict within organizations, resulting in almost complete inactivity on CSR. Methods A Single in-depth case study, focusing on power as an embedded concept. Results Empirical evidence is used to demonstrate how some actors use CSR to improve their own positions within an organization. Resource dependence theory is used to highlight why this may be (...) a more significant concern for CSR. Conclusions Increasing power for CSR has the potential to offer actors associated with it increased personal power, and thus can attract opportunistic actors with little interest in realizing the benefits of CSR for the company and its stakeholders. Thus power can be an impediment to furthering CSR strategy and activities at the individual and organizational level. (shrink)

MDR-TB and admission to isolation can induce a situation in which individuals are normless, unable to achieve the social goals that they have learned to pursue. Described as anomie, this situation can induce deviant behaviour. Addressing the psychosocial ethics of MDR-TB and isolation, this paper responds to the call for consideration of resource allocation and liberty.

Prior research shows adults believe objects exist for specialised purposes. This “one tool, one function” cognitive bias promotes efficient mastery of artefact function but could mean indiv...

The close relationship between feminism and history has resulted in peaks in the production of feminist histories which coincide with high levels of feminist activity. In many instances, feminists have conceived the research and writing of history as a political act in itself. This article investigates some of the contradictions and omissions which can arise when feminism attempts to engage with its own past. Though a close examination of the coverage of the suffrage movement in the British feminist periodical Spare (...) Rib, the article considers the difficulties of constructing alternative versions of history and of integrating new knowledge into broader historical narratives. (shrink)

The origins of ‘alternative comedy’ are difficult to pinpoint, though it coincided with the rise of Thatcher as Prime Minister in 1979 – that year saw the appearance of something called ‘alternative cabaret’, a term usually associated with Tony Allen, who combined activism and comedy. The acts this article will focus on are those which took a critical approach to comedy and/or politics – ‘alternative’ comedy, therefore, as seeming to promise change through critical awareness. This paper will discuss parody as (...) a means of critical engagement and transformation, in relation to context, and to influences such as punk. Altcom demonstrates an apparent eschewal of approaches which rely on irony and ambiguity, in favour of more ‘direct’ political engagement. It will be argued however that such ‘direct’ approach does not cancel out critical distance, but rather seeks alternative routes to establish it – namely comic and parodic overstatement, and the problematisation of ‘trust’. This entails the key questions of whether parody may take up critical distance without irony, as well as of the political implications of an approach which seeks to eliminate ambiguity. This more ‘direct’ approach however still depends on a balance of engagement and disengagement, requiring distancing from pre-established codes. (shrink)

Despite technological and interpretative advances, the non-invasive modalities used for pre-surgical evaluation of patients with drug-resistant epilepsy, fail to generate a concordant anatomo-electroclinical hypothesis for the location of the seizure onset zone in many patients. This requires chronic monitoring with intracranial electroencephalography, which facilitates better localization of the seizure onset zone, and allows evaluation of the functional significance of cortical regions-of-interest by electrical stimulation mapping. There are two principal modalities for intracranial EEG, namely subdural electrodes and stereotactic depth electrodes. Although (...) ESM is considered the gold standard for functional mapping with subdural electrodes, there have been concerns about its utility with stereo-EEG. This is mainly because subdural electrodes allow contiguous sampling of the dorsolateral convexity of cerebral hemispheres, and permit delineation of the extent of eloquent functional areas on the cortical surface. Stereo-EEG, while having relatively sparse sampling on the cortical surface, offers the ability to access the depth of sulci, mesial and basal surfaces of cerebral hemispheres, and deep structures such as the insula, which are largely inaccessible to subdural electrodes. As stereo-EEG is increasingly the preferred modality for intracranial monitoring, we find it opportune to summarize the literature for ESM with stereo-EEG in this narrative review. Emerging evidence shows that ESM for defining functional neuroanatomy is feasible with stereo-EEG, but probably requires a different approach for interpretation and clinical decision making compared to ESM with subdural electrodes. We have also compared ESM with stereo-EEG and subdural electrodes, for current thresholds required to evoke desired functional responses vs. unwanted after-discharges. In this regard, there is preliminary evidence that ESM with stereo-EEG may be safer than ESM with subdural grids. Finally, we have highlighted important unanswered clinical and scientific questions for ESM with stereo-EEG in the hope to encourage future research and collaborative efforts. (shrink)

Shaming behavior on social media has been the cause of concern in recent public discourse. Supporters of online shaming argue that it is an important tool in helping to make social media and online communities safer and more welcoming to traditionally marginalized groups. Objections to shaming often sound like high-minded calls for civility, but I argue that shaming behavior poses serious risks. Here I identify moral and political risks of online shaming. In particular, shaming threatens to undermine our commitment to (...) the co-deliberative practices of morality. As a result, online shaming can undermine the very goals it is supposed to accomplish. (shrink)

Miranda Fricker maintains that testimonial responsibility is the proper corrective to testimonial injustice. She proposes a perceptual-like “testimonial sensibility” to explain the transmission of knowledge through testimony. This sensibility is the means by which a hearer perceives an interlocutor's credibility level. When prejudice causes a hearer to inappropriately deflate the credibility attributed to a speaker, the sensibility may have functioned unreliably. Testimonial responsibility, she claims, will make the capacity reliable by reinflating credibility levels to their proper degree. I argue that (...) testimonial sensitivity may be or involve “mindreading,” the cognitive capacity by which we predict human behavior and explain it in terms of mental states. Further, I claim that, if testimonial sensibility is or involves mindreading, and mindreading is a function of brain processes, testimonial injustice cannot be corrected by testimonial responsibility. This is because 1) it appears to rely on conscious awareness of prejudice, whereas much bias occurs implicitly, and 2) it works at the individual level, whereas testimonial injustice occurs both individually and socially. I argue that the remedy for testimonial injustice is, instead, engaging in social efforts that work below the level of consciousness. (shrink)

This article discusses the ascetic–eschatological dimension of consecrated life through the lens of death. Death is not understood as an impenetrable border which separates the two worlds but as a fluid cell membrane which binds time and eternity. The phenomenon of death in consecrated life is perceived in three ritual events: baptism, religious consecration and physical death. These three moments make the so–called 3D transformation which is not only in these three events but through asceticism it is extended to the (...) whole existence of the consecrated person. Ascetic way of living is the membrane where eschaton transcends its own borders. The effort of asceticism and joy of eschaton in consecrated life are two sides of the same reality. Considering the relation between asceticism and eschaton, a convent could be named a heavenly embassy and consecrated people heavenly ambassadors. (shrink)

Shame is most frequently defined as the emotion we feel when we fail to live up to standards, norms, or ideals. I argue that this definition is flawed because it cannot explain some of the most paradigmatic features of shame. Agents often respond to shame with violence, but if shame is the painful feeling of failing to live up to an ideal, this response is unintelligible. I offer a new account of shame that can explain the link between shame and (...) violence. On my view, shame arises out of a tension between our identity and our self-conception: those things about which we feel shame are part of our identities, but they are not part of our self-conception. I conclude by arguing that this account of shame is a valuable moral emotion. (shrink)

Many consumers are motivated to attend Farmers’ Markets because of the opportunity to purchase fresh and local products. The subsequent interactions at FMs provide an important pathway for the direct exchange of information. While previous research suggests that people value local food and the FM shopping experience and that purchasing directly from producers can lead to transformative learning, little is known about exactly how the shopping experience at FMs can influence consumer purchasing behavior. This study examines the extent of and (...) mechanism for such “influencing.” Using data from surveys, observations, and interviews gathered at six FMs, we analyze the interactions between consumers and vendors, including the motivations and values of both parties. We explore the question, “How do farmers’ markets facilitate change in consumer purchasing behavior?” We propose that the dynamic of change in consumer purchasing behavior at FMs takes root in the exchange of information between consumers and vendors during interactions. Our results suggest that there are three specific characteristics shared by FM consumers and vendors that lead to these meaningful interactions at FMs: symmetry of motivations to attend FMs, shared values, and mutual dependence on interactions. Then, when a consumer learns new information from a FM vendor during an interaction, the consumer is more likely to make a change in their immediate purchase. Information about the products for sale and the modes of production of those items can especially impact consumers’ immediate purchases at FMs. We found that FM interactions can also impact long-term purchasing behavior, such as purchasing more organic or locally produced foods. Our results suggest that FM interactions may have significant implications for consumer health, local economies, and the environment. (shrink)

This book defends a novel theory of singular concepts, emphasizing the pragmatic requirements of singular concept possession and arguing that these requirements must be understood to institute traditions and policies of thought.

This article investigates corporate social responsibility (CSR) as an institution within UK multi-national corporations (MNCs). In the context of the literature on the institutionalization of CSR and on critical CSR, it presents two main findings. First, it contributes to the CSR mainstream literature by confirming that CSR has not only become institutionalized in society but that a form of this institution is also present within MNCs. Secondly, it contributes to the critical CSR literature by suggesting that unlike broader notions of (...) CSR shared between multiple stakeholders, MNCs practise a form of CSR that undermines the broader stakeholder concept. By increasingly focusing on strategic forms of CSR activity, MNCs are moving away from a societal understanding of CSR that focuses on redressing the impacts of their operations through stakeholder concerns, back to any activity that supports traditional business imperatives. The implications of this shift are considered using institutional theory to evaluate macro-institutional pressures for CSR activity and the agency of powerful incumbents in the contested field of CSR. (shrink)

The information-hierarchical approach is used to analyze the evolutionary developed organization of mankind. This organization is shown to be hierarchical, from molecular hierarchical levels to the religious ones. Time cycles of each level operation are included in the greater cycle of the next level according to the specific schemes defined by the common information principle of natural system development. Time cycles of levels have duration of 1 second, 6 seconds, 42 seconds, 24 hours, 11 days, 1 years, 33 year, 1,000 (...) years, 3,000 years or 6,000 years and all together make up the mankind clock that is similar to the formerly ascertained biosphere clock. The cycles of duration from 1 second to 33 years form the human biological clock, so the information-hierarchical organization of cell metabolism manifests itself as the key mechanism of the clock. The new scientific field has been characterized. It is the management of sustainable development of the states as evolutionary developed systems with the use of information relationships of their functioning. In the case of Christianity adoption by any large ethnos the next 1,000-year cycle of the Christianity-Judaism system will start. (shrink)

Although moral philosophers have argued that shame is a valuable moral emotion, feminist philosophers have been skeptical. From the feminist perspective, shame appears to be an emotion more mediated by social circumstances than moral philosophers acknowledge. It is, they will argue, not an accident that shame occurs more frequently in people with marginalized identities. If who I am is a social subordinate, this would explain why women feel more shame. This argument relies on the assumption that the reason women feel (...) more shame is because they internalize negative social judgments about themselves. Although this explanation is tempting, in this chapter I want to evince a skeptical position against it. I want to put pressure on the claim that women internalize their oppression and that this process explains their shame. Instead, I argue that their shame can be explained by the difficulties of navigating one’s identity under conditions of oppression. (shrink)

This article examines some of the key debates and interactions between the Australian government and medical profession in relation to the mental health consequences of the policy of mandatory detention of asylum seekers. It explores how, in a series of episodes between 2001 and 2005, each side claimed to represent accurately the ‘true’ nature of the detention system through asserting superior ‘objectivity’ and commitment to ‘scientific truth’ in their representations of the mental health of asylum seekers. Placing these debates within (...) the particular political objectives of the Liberal Party during John Howard’s term as Prime Minister, the article explores how science and medical advocacy have been characterized and made to signify larger conflicts within the Australian political arena. It shows how populist political ideas of ‘elitism’ have been used by the government to represent as ‘elitist untruths’ psychiatric research which has demonstrated a direct causal links between government border control policies and mental ill-health. (shrink)

ArgumentBy examining sources created by people who were detained or employed at the quarantine stations of Australia and the Western Pacific, this article illuminates aspects of the history of disease control that cannot be observed in other source material. Most research examining the history of maritime quarantine has tended to rely on the records of official and government agencies. As a result, discussion has largely been confined to government policy and larger issues of the political, economic, and social consequences of (...) maritime disease control. This article contributes to the historiography by examining personal sources that show how quarantine policy and practice were experienced from the perspective of its participants. They reveal the experiences of otherwise obscured healthy detainees and illuminate agency among quarantined individuals that cannot be observed without these sources. (shrink)

Kant’s non-voluntarist conception of political obligation has led some philosophers to argue that he would reject self-government rights for indigenous peoples. Some recent scholarship suggests, however, that Kant’s critique of colonialism provides an argument in favor of granting self-government rights. Here I argue for a stronger conclusion: Kantian political theory not only can but must include sovereignty for indigenous peoples. Normally these rights are considered redress for historic injustice. On a Kantian view, however, I argue that they are not remedial. (...) Sovereignty rights are a necessary part of establishing perpetual peace. By failing to acknowledge the sovereignty of native groups, states once guilty of imperialism leave open the in principle possibility for future violence, even though no current conflict exists. Only in recognizing self-government rights can states truly commit to the cosmopolitan ideal. (shrink)

It is common to think that we would be morally better people if we never felt envy. Recently, some philosophers have rejected this conclusion by arguing that envy can often be directed toward unfairness or inequality. As such, they conclude that we should not suppress our feelings of envy. I argue, however, that these defenses only show that envy is sometimes morally permissible. In order to show that we would not be better off without envy, we must show how envy (...) is not merely morally permissible, but morally valuable. Here I provide a defense of envy's moral value. I argue that feelings of envy are integral to the value that moral agents place on the goods and talents that they judge to be central to a worthwhile life. (shrink)

One way of understanding Kant’s views about moral emotions is the cultivation view. On this view, emotions play a role in Kantian morality provided they are properly cultivated. I evince a sceptical position about the cultivation view. First, I show that the textual evidence in support of cultivation is ambiguous. I then provide an account of emotions in Kant’s theory that explains both his positive and negative views about them. Emotions capture our attention such that they both disrupt the mind’s (...) composure and serve as a surrogate for reason. As such, Kant cannot recommend that we cultivate our emotions. (shrink)

We all know that being reasonable is important in daily life. Beyond daily life, major political and ethical theorists give central place to reasonableness in their accounts of just and moral behaviour. In the law, at least in the Anglo-American setting, reasonableness is the standard for a wide range of behaviour, from administrative decisions to torts. But what is it to be reasonable? In answer, I provide a genealogical account of reasonableness. The functional perspective afforded by a genealogical account has (...) numerous payoffs, explaining important features of reasonableness, and enabling us to respond to worries about vagueness or subjectivity in the meaning of ‘reasonable’. (shrink)

Epic Tales from Ancient India: Paintings from the San Diego Museum of Art. Edited by Marika Sardar. San Diego: San Diego Museum of Art, 2016. Pp. 164. $45. [Distr. by Yale Univ. Press.].