How should we understand the claim that people comply with social norms because they possess the right kinds of beliefs and preferences? I answer this question by considering two approaches to what it is to believe (and prefer), namely: representationalism and dispositionalism. I argue for a variety of representationalism, viz. neural representationalism. Neural representationalism is the conjunction of two claims. First, what it is essential to have beliefs and preferences is to have certain neural representations. Second, neural representations are (...) often necessary to adequately explain behaviour. After having canvassed one promising way to understand what neural representations could be, I argue that the appeal to beliefs and preferences in explanations of paradigmatic cases of norm compliance should be understood as an appeal to neural representations. (shrink)

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this (...) study, we extend this prior research by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

Current explanatory frameworks for social norms pay little attention to why and how brains might carry out computational functions that generate norm compliance behavior. This paper expands on existing literature by laying out the beginnings of a neurocomputational framework for social norms and social cognition, which can be the basis for advancing our understanding of the nature and mechanisms of social norms. Two neurocomputational building blocks are identified that might constitute the core of the (...) mechanism of norm compliance. They consist of Bayesian and reinforcement learning systems. It is sketched why and how the concerted activity of these systems can generate norm compliance by minimization of three specific kinds of prediction-errors. (shrink)

The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of (...) social norms using a hypothetical compliance scenario with 174 experienced taxpayers as participants. Factor analysis of the social norm questions successfully identified four distinct social norm constructs, in line with Cialdini and Trost (1998). Results of the path analysis show that individuals’ standards for behavior/ethical beliefs (personal norms) as well as the expectations of close others (subjective norms) directly influence tax compliance decisions, whereas general societal expectations (injunctive norms) and other individuals’ actual behavior (descriptive norms) have an indirect influence. This shows that social norms have important direct as well as indirect influences on tax compliance behavior. We also investigate a number of attitudinal variables that may be related to social norms and taxpayer compliance. The results of this study further clarify the important role that social norms have with regard to taxpayers’ compliance behavior. (shrink)

This study is the first to examine the relationships among Machiavellianism, social norms and taxpayer intentions to fraudulently overstate their deductions. We theorize and empirically document that high Machiavellian taxpayers report significantly less ethical social norms, suggesting that reported social norms are influenced by cognitive biases such as social projection and Machiavellian cynicism; reported social norms are, in general, significantly associated with tax evasion intentions; social norms partially mediate the relationship between Machiavellianism and evasion (...) intentions. Our findings imply that experimental research that controls for key personality traits such as Machiavellianism will be necessary to test the effectiveness of potential interventions designed to enhance social norms and tax compliance. Our findings also raise questions regarding the validity of certain social norm measures used in recent studies, particularly in the case of high Machiavellians. In contrast to much prior research, gender was not associated with the likelihood of committing tax fraud in our multivariate models, suggesting that the higher levels of tax compliance often associated with females may be eroding. (shrink)

Three main motivations can explain compliance with social norms: fear of peer punishment, the desire for others' esteem and the desire to meet others' expectations. Though all play a role, only the desire to meet others' expectations can sustain compliance when neither public nor private monitoring is possible. Theoretical models have shown that such desire can indeed sustain social norms, but empirical evidence is lacking. Moreover it is unclear whether this desire ranges over others' “empirical” or (...) “normative” expectations. We propose a new experimental design to isolate this motivation and to investigate what kind of expectations people are inclined to meet. Results indicate that, when nobody can assign either material or immaterial sanctions, the perceived legitimacy of others' normative expectations can motivate a significant number of people to comply with costly social norms. (shrink)

An experimental paradigm that purports to test young children’s understanding of social norms is examined. The paradigm models norms on Searle’s notion of a constitutive rule. The experiments and the reasons provided for their design are discussed. It is argued that the experiments do not provide direct evidence about the development of social norms and that the concepts of a social norm and constitutive rule are distinct. The experimental data are re-interpreted, and suggestions for how to (...) deal with the present criticism are presented that do not require abandoning the paradigm as such. Then the conception of normativity that underlies the experimental paradigm is rejected and an alternative view is put forward. It is argued that normativity emerges from interaction and engagement, and that learning to comply with social norms involves understanding the distinction between their content, enforcement, and acceptance. As opposed to rule-based accounts that picture the development of an understanding of social norms as one-directional and based in enforcement, the present view emphasizes that normativity is situated, reciprocal, and interactive. (shrink)

The first part of the article examines some recent studies on the early development of social norms that examine young children’s understanding of codified rule games. It is argued that the constitutive rules than define the games cannot be identified with social norms and therefore the studies provide limited evidence about socio-normative development. The second part reviews data on children’s play in natural settings that show that children do not understand norms as codified or rules of obligation, and (...) that the norms that guide social interaction are dynamic, situated, and heterogeneous. It is argued that normativity is intersubjective and negotiable and starts to develop in the first year, emerging as a practical skill that depends on participatory engagement. Three sources of compliance are discussed: emotional engagement, nonverbal agreement, and conversation. (shrink)

According to the signaling theory of social norms, people comply with social norms in order to signal that they have a low discount rate for future costs and benefits and thereby that they are reliable cooperation partners. But the theory does not take into sufficient account the fact that the signaling value of social norm compliance depends on how many other people that comply, and that the signaling value at high compliance levels is rather (...) low. Therefore, although signaling can explain some compliance with social norms, it is unlikely to be the main explanation. (shrink)

In this study, we reconcile conflicting findings from the extant literature on the impact of tax system parameters on tax noncompliance. We argue that social norms play a role of heuristics facilitating tax payers’ response to the instrumental incentives posed by the systemic parameters, such as tax rate and penalties for evasion, and thus moderate the effect of those parameters on willingness to evade taxes. Relying on a unique survey experiment conducted in fourteen countries of Central-Eastern Europe, we demonstrate (...) two types of a conditioning effect of norms. First, the impact of tax rates on respondents’ propensity for tax evasion is moderated by the perceived norms of the society at large. In particular, an increasing tax rate lowers the probability of evasion as long as one views “most others” as honest taxpayers, which highlights the importance of equitability concerns for tax compliance decisions. In contrast, the impact of punishment is moderated by the perceived norms of one’s immediate reference group. Strong subjective compliance norms tend to effectively replace penalties as a mechanism discouraging tax evasion, suggesting that the deterrent effect of a penalty can be entirely suppressed when subjective norms are strong. These findings have important implications for the understanding of tax compliance decisions under different formal and informal regimes. (shrink)

In everyday life, as members of larger or smaller groups, we hold each other accountable with respect to social norms. For this practice to be intelligible, we must arguably by and large be justified in demanding that other group members comply with these norms. Other things being equal, it seems that we have a group membership-based pro tanto reason to comply with the social norms of our group. In this chapter, I examine how such demands and reasons for (...) compliance can be explained and made intelligible. I do this by first presenting and discussing Raimo Tuomela’s individualistic account of social norms from The Importance of Us (1995). I argue that this and similar individualistic accounts fail to make sense of how our practice of holding each other accountable with respect to social norms can be justified. This provides a reason to try some holistic medicine. I therefore discuss Tuomela’s later irreducibly collectivistic “we-mode” account of social norms from The Philosophy of Sociality (2007). This account promises to make sense of social-norm accountability, but it also carries with it some philosophical baggage. (shrink)

Social norms play an essential role in human interactions and the development of the evolution of human history. Extensive studies corroborate that compliance with social norms typically requires a punishment threat as almost always specific individuals have self-interests that tempt them to violate the norm. Neural imaging studies demonstrate that lateral orbitofrontal cortex and right dorsolateral prefrontal cortex (rDLPFC) are activated when individuals decide to increase social norm compliance when punishment is possible. Moreover, (...) rDLPFC is affirmed to be involved in social norm compliance with or without external punishment threats in a series of transcranial direct current stimulation (tDCS) research. However, these neuroscience studies are based on the ultimatum game in which the decision-making power between the proposer and the responder is unequal, and no studies support the causal relationship between rDLPFC and voluntary cooperative norms compliance among the equal decision-making power of subjects. Whether modulating the excitability of rDLPFC, which plays a role in norm compliance, alters the extent of compliance with voluntary cooperative norms under equal decision-making power and how norms from different types with asymmetric endowment influence compliance remain unknown. The present study aimed to provide evidence of a direct link between the neural and behavioral results through the application of tDCS over rDLPFC on compliance with voluntary cooperative norms under equal decision-making power. Results verified that activating rDLPFC altered voluntary cooperative norms compliance of all our participants and significant effect over different initial endowments was observed. The role of norm.own and norm.other in compliance was changed in the anodal treatment. Findings validate that enhancing the excitability of the rDLPFC using tDCS leads to high compliance in voluntary cooperation and this effect is specific to equal decision-making power rather than unequal decision-making power. (shrink)

Abstract:Humans often comply with social norms, but the reasons why are disputed. Here, we unify a variety of influential explanations in a common decision framework, and identify the precise cognitive variables that norms might alter to induce compliance. Specifically, we situate current theories of norm compliance within the reinforcement learning framework, which is widely used to study value-guided learning and decision-making. This framework offers an appealingly precise language to distinguish between theories, highlights the various points of (...) convergence and divergence, and suggests novel ways in which norms might penetrate our psychology. (shrink)

Although normative systems, or social laws, have proved to be a highly influential approach to coordination in multi-agent systems, the issue of compliance to such normative systems remains problematic. In all real systems, it is possible that some members of an agent population will not comply with the rules of a normative system, even if it is in their interests to do so. It is therefore important to consider the extent to which a normative system is robust, i.e., (...) the extent to which it remains effective even if some agents do not comply with it. We formalise and investigate three different notions of robustness and related decision problems. We begin by considering sets of agents whose compliance is necessary and/or sufficient to guarantee the effectiveness of a normative system; we then consider quantitative approaches to robustness, where we try to identify the proportion of an agent population that must comply in order to ensure success; and finally, we consider a more general approach, where we characterise the compliance conditions required for success as a logical formula. We furthermore introduce a logic for specifying properties of norm compliance in general and norm robustness in particular. (shrink)

Hindriks’ paper raises two issues: one is formal and concerns the notion of ‘cost’ in rational choice accounts of norms; the other is substantial and concerns the role of expectations in the modification of payoffs. In this commentary I express some doubts and worries especially about the latter: What’s so special with shared expectations? Why do they induce compliance with norms, if transgression is not associated with sanctions?

Social norms can be understood as the grammar of social interaction. Like grammar in speech, they specify what is acceptable in a given context. But what are the specific rules that direct human compliance with the norm? This paper presents a quantitative model of self- and the other-perspective interaction based on a ‘quantum model of decision-making’, which can explain some of the ‘fallacies’ of the classical model of strategic choice. By connecting two fields of social (...) science research—norms compliance, and strategic decision-making—we aim to show how the novel quantum approach to the later can advance our understanding of the former. From the cacophony of different quantum models, we distill the minimal structure necessary to account for the known dynamics between the expectations and decisions of an actor. This model was designed for the strategic interaction of two players and successfully tested in the case of the one-shot Prisoners’ Dilemma game. Quantum models offer a new conceptual framework for examining the interaction between self- and other-perspective in the process of social interaction which enables us to specify how social norms influence individual behavior. (shrink)

This paper proposes a semiotic theory of norms—what I term normative semiotics. The paper’s central contention is that social norms are a language. Moreover, it is a language that we instinctively learn to speak. Normative behaviour is a mode of communication, the intelligibility of which allows us to establish cooperative relationships with others. Normative behaviour communicates an actor’s potential as a cooperative partner. Compliance with a norm is an act of communication: compliance signals cooperativeness; noncompliance signals (...) uncooperativeness. An evolutionary model is proposed to explain how this comes about: evolution has generated an instinctual proficiency in working with these signals much like a language—a proficiency that manifests in an emotional context. We see these social rules as possessing a certain ‘rightness’ in normative terms. This adaptive trait is what we call internalization. Internalization enhances the individual’s ability to speak this code. Because these signals communicate who is and who is not a reliable co-operator, sending and receiving cooperation signals is crucial to individual survival. Individuals who internalized the entire process and thus became more adept at speaking the language were at an advantage. Law seeks to shape the language of norms by maintaining the collective standards of society; as such, understanding how and why this normative language emerges is critical to understanding a core function of law. (shrink)

This article offers a critical assessment of Cristina Bicchieri and Jon Elster’s recent attempt to distinguish between social, moral, and quasi-moral norms. Although their typologies present interesting differences, they both distinguish types of norms on the basis of the way in which context, and especially other agents’ expectations and behavior, shapes one’s preference to comply with norms. We argue that both typologies should be abandoned because they fail to capture causally relevant features of norms. We nevertheless emphasize that both (...) Bicchieri and Elster correctly draw attention to important and often neglected characteristics of the psychology of norm compliance. (shrink)

There is an increasing need for norms to be embedded in technology as the widespread deployment of applications such as autonomous driving, warfare and big data analysis for crime fighting and counter-terrorism becomes ever closer. Current approaches to norms in multi-agent systems tend either to simply make prohibited actions unavailable, or to provide a set of rules which the agent is obliged to follow, either as part of its design or to avoid sanctions and punishments. In this paper we argue (...) for the position that agents should be equipped with the ability to reason about a system’s norms, by reasoning about the social and moral values that norms are designed to serve; that is, perform the sort of moral reasoning we expect of humans. In particular we highlight the need for such reasoning when circumstances are such that the rules should arguably be broken, so that the reasoning can guide agents in deciding whether to comply with the norms and, if violation is desirable, how best to violate them. One approach to enabling this is to make use of an argumentation scheme based on values and designed for practical reasoning: arguments for and against actions are generated using this scheme and agents choose between actions based on their preferences over these values. Moral reasoning then requires that agents have an acceptable set of values and an acceptable ordering on their values. We first discuss how this approach can be used to think about and justify norms in general, and then discuss how this reasoning can be used to think about when norms should be violated, and the form this violation should take. We illustrate how value based reasoning can be used to decide when and how to violate a norm using a road traffic example. We also briefly consider what makes an ordering on values acceptable, and how such an ordering might be determined. (shrink)

This essay seeks to give a contractarian foundation to the concept of Corporate Social Responsibility, meant as an extended model of corporate governance of the firm. Whereas, justificatory issues have been discussed in a related paper, in this essay I focus on the implementation of and compliance with this normative model. The theory of reputation games, with reference to the basic game of trust, is introduced in order to make sense of self-regulation as a way to implement the (...) social contract on the multi-fiduciary model of corporate governance. This affords understanding of why self-regulation, meant as mere recourse to a long-run strategy in a repeated trust game, fails. Two basic problems for the functioning of the reputation mechanism are examined: the cognitive fragility problem, and the motivational problem. As regards the cognitive fragilities of reputation, the paper develops the logic and the structure that self-regulatory norms must satisfy if they are to serve as gap-filling tools with which to remedy cognitive limitations in the reputation mechanism. The motivation problem then arises from the possibility of sophisticated abuse by the firm. Developed in this case is an entirely new application of the theory of conformism-and-reciprocity-based preferences, the result of which is that the stakeholders refuse to acquiesce to sophisticated abuse on the part of the firm. (shrink)

This paper proposes a novel measure of civic norm compliance. We combine the literature on norm compliance from institutional economics and social philosophy. Institutional economics draws on survey data to measure civic norms, whereas social philosophy offers a theoretical framework that proves fruitful when used to operationalize civic norms. This paper shows that significantly different results emerge when the operationalization of civic norms in institutional economics draws on the theoretical framework that social philosophy (...) offers. Furthermore, this study is relevant for social philosophy too, as it shows the potential of survey data as a test-bed for philosophical theories of norm compliance. (shrink)

This essay seeks to give a contractarian foundation to the concept of Corporate Social Responsibility (CSR), meant as an extended model of corporate governance of the firm. Whereas, justificatory issues have been discussed in a related paper (Sacconi, L.: 2006b, this journal), in this essay I focus on the implementation of and compliance with this normative model. The theory of reputation games, with reference to the basic game of trust, is introduced in order to make sense of self-regulation (...) as a way to implement the social contract on the multi-fiduciary model of corporate governance. This affords understanding of why self-regulation, meant as mere recourse to a long-run strategy in a repeated trust game, fails. Two basic problems for the functioning of the reputation mechanism are examined: the cognitive fragility problem, and the motivational problem. As regards the cognitive fragilities of reputation (which result from the impact of unforeseen contingencies and from bounded rationality), the paper develops the logic and the structure that self-regulatory norms must satisfy if they are to serve as gap-filling tools with which to remedy cognitive limitations in the reputation mechanism. The motivation problem then arises from the possibility of sophisticated abuse by the firm. Developed in this case is an entirely new application of the theory of conformism-and-reciprocity-based preferences, the result of which is that the stakeholders refuse to acquiesce to sophisticated abuse on the part of the firm. (shrink)

Social norms are based on social standards. The relevant standards come in two forms. Compliance with social standards of evaluation may be understood as goal-oriented behavior under the constraints of external and internal sanctions. Compliance with norms, which directly refer to specific ways of conduct, may not. Therefore, although norm-guided behavior may be consistent with utility maximizing, no satisfying account of norm compliance can be given within a Rational Choice framework or any (...) other framework solely based on instrumental rationality. (shrink)

The increasing use of online simulations as replacements for animal dissection in the classroom or lab raises important questions about the nature of simulation itself and its relationship to embodied educational experience. This paper addresses these questions first by presenting a comparative hermeneutic-phenomenological investigation of online and offline dissection. It then interprets the results of this study in terms of Borgmann’s (1992) notion of the intentional “transparency” and “pliability” of simulated hyperreality. It makes the case that it is precisely encumbrance (...) and disruption—elements that are by definition excluded from simulations and interfaces—which give dissection its educational value. (shrink)

A simplified relationship between setting of a norm and an individual’s compliance can be characterized by three distinct stages: norm comprehension and processing; the deliberate compliance decision of the individual; and non-deliberate decision-making. On each stage, there is insight from social sciences, experimental psychology and behavioural law and economics making different predictions about individual compliance behaviour. We study the implications of extra-juridical insight as well as normative constitutional requirements on the optimal design of norms. (...) We find considerable variance in norm designs for improving compliance depending on the respective empirical insight. Regarding norm comprehension, there is ambiguity in the relationship between individual’s limited cognitive processing capacity and the constitutional law imperative for norm specificity. The stage of deliberate decision-making relates to the rationality model of human behaviour allowing for economic, reciprocal, communicative human dispositions, each of which requires different law designs to induce individual’s compliance. Homo oeconomicus responds to law design using costs as steering tool. Homo reciprocans can be directed through decentralized self-regulation, governance of small political units and belief management. And compliance of homo communicans can be induced when procedures are perceived as being fair and inclusive. Finally, the existence of non-deliberate decision-making may justify paternalistic legal measures. The findings may inform lawmakers in how to design and draft laws to optimize norm compliance. (shrink)

Why are the fundamentals of education apparently so little changed in our era of digital technology? Is their obstinate persistence evidence of resilience or obsolescence? Such questions can best be answered not by imagining an uncertain high-tech future, but by examining a well-documented past--a history of instruction and media that extends from Gilgamesh to Google. Norm Friesen looks to the combination and reconfiguration of oral, textual, and more recent media forms to understand the longevity of so many educational arrangements (...) and practices. Friesen examines the interrelationship of reading, writing, and pedagogy in the case of the lecture and the textbook--from their premodern to their postmodern incarnations. Over hundreds of years, these two forms have integrated textual, oral, and (more recently) digital media and connected them with changing pedagogical and cultural priorities. The Textbook and the Lecture opens new possibilities for understanding not only mediated pedagogical practices and their reform but also gradual changes in our conceptions of the knowing subject and of knowledge itself. Drawing on wide-ranging scholarship in fields as diverse as media ecology and German-language media studies, Foucauldian historiography, and even archaeological research, The Textbook and the Lecture is a fascinating investigation of educational media. (shrink)

Norm Phelps has long been one of the leading theoreticians, historians, and strategists of the animal advocacy movement. His new book collects his recent writings on this subject, as well as offers in print for the first time a fully revised and updated version of the e-book he published with Lantern in 2013 (978-1-59056-379-3). Phelps argues that faced with the overwhelming wealth and power of the animal exploitation industries, animal activists are like David trying to stand up to Goliath. (...) But rather than following the unsuccessful strategies of the past, Phelps proposes that we change the game by adopting David's strategy of refusing to play by Goliath's rules. Additional essays explore class and race in animal advocacy, the place of public policy vs. private morality in creating social change, and the unyielding barrier of human exceptionalism. Trenchant, wise, and deeply committed to the reduction of suffering and the liberation of animals, Changing the Game is sure to offer animal advocates much food for thought as the movement charts a way forward for all sentient beings. (shrink)

Theories of business ethics or corporate responsibility tend to focus on justifying obligations that go above and beyond what is required by law. This article examines the curious fact that most business ethics scholars use concepts, principles, and normative methods for identifying and justifying these beyond-compliance obligations that are very different from the ones that are used to set the levels of regulations themselves. Its modest proposal—a plea for a research agenda, really—is that we could reduce this normative asymmetry (...) by borrowing from the normative framework of “regulation” to identify and justify an important range of beyond-compliance obligations. In short, we might think of “self-regulation” as a language and a normative framework with some distinct advantages over other frameworks like stakeholder theory, corporate social responsibility, corporate citizenship, and the like. These other frameworks have been under attack in the business ethics literature of late, primarily for their vagueness and their disappointing inability to distinguish clearly between genuine beyond-compliance moral obligations, on the one hand, and charitable acts that are laudable but not morally obligatory, on the other. (shrink)

This response paper begins by countering the contributions of Don Ihde and Robert Rosenberger to this special issue, making its case in existential terms. Then, addressing Darin Barney, these arguments are developed further in aesthetic terms, making use of the “modernist” educational theory of René Arcilla. This response article concludes by returning to the realm of the educational with the help of Albert Borgmann's and Estrid Sørensen's feedback.

A culturally influential sub-discipline within literary studies, literary theory has developed in parallel form in other arts and social science disciplines, so that one might refer to "cultural theory" or "social theory" as well, or even just to "theory." It's as familiar as the word "postmodern" and as tricky as "deconstruction." What is it about? What is at stake? Theory is about rationality. This book's title invites two different interpretations of what it might mean to say so. For (...) many, the essence of literary theory is the unmasking and redescription of rationality in other terms. Put ironically, rationality is male; rationality is white; rationality is repression.... The book's title, however, can also be read in a second way. On this reading, rationality itself is the essence of literary theory and central to literature, art, and society. Certain conceptions of what it entails can be problematic; the critique in the first way of reading the title remains relevant. Yet one can affirm rationality as integral to human flourishing, including the processes of producing, analyzing, and enjoying literature, art, and culture. This book provides readers with a clear overview of theory's development and the abiding presence of its concern with the status of rationality across its forms. (shrink)

Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in (...) the literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation. (shrink)

This paper argues against a conception of normativity that relies too heavily on the notions of guidance and compliance. Both guidance and compliance are argued to be myths, used, by observers, to legitimise their evaluation of persons, conceived of as participants, in game models. The aim of this critique is three-fold: first, to make us more aware of the role of the observer and the act of observation; second, to assist us in acknowledging the inescapable fragility of our (...) practices of making sense of and evaluating others; and thirdly, to help us to see the need for an account of the social life of normativity, i.e., of paying attention to the different dynamics of obligation, legitimation, justification, authority etc, in different kinds of relationships. (shrink)

Evidence exists that behavioral and social science researchers have been frustrated with regulations and institutional review boards (IRBs) from the 1970s through today. Making matters worse, many human participants protection instruction programs - now mandated by IRBs - offer inadequate reasons why researchers should comply with regulations and IRBs. Promoting compliance either for its own sake or to avoid penalties is contrary to the developmental aims of moral education and may be ineffective in fostering the responsible conduct of (...) research. This article explores the concept of professional virtue and argues that compliance is capable of becoming a professional virtue like scientific honesty. This requires, however, that regulatory and IRB demands contribute to human well-being and to the aims of research as a profession and that researchers, therefore, internalize the norms that underlie regulatory and IRB demands. This, in turn, requires a series of changes in the way society develops, promulgates, and enforces regulatory and IRB rules. The challenge is, simply put, to embed compliance into the world of living morality. (shrink)

Instructional technology, and the cognitivist and systems paradigms that underpin it, grew out of the military-industrial complex during the Cold War. Much as the Pentagon and this military complex defined the architecture of the Internet, they also essentially created, ex nihilo, the fields of instructional technology and instructional design. The results of the ongoing dominance or influence of the Pentagon in these specific disciplines have been traced in research that appeared during the final phases of the Cold War. But this (...) research has not been updated to reflect circumstances now most definitive of the post–Cold War world: the rapid development of Internet infrastructures and applications, and the aggressive expansion of US military spending and activity. Tracing the imprint left by the US military on instructional technology and design, this paper considers how this influence may now extend, like the Internet itself, into schools and the university. It will conclude by stressing that the end of the Cold War, along with more recent developments concerning the US military, presents a juncture offering both opportunity and challenge to the evolving field of educational technology or “e-learning.”. (shrink)

The subject matter of this thesis can be summarized by a triplet of questions and answers. Showing what these questions and answers mean is, in essence, the goal of my project. The triplet goes like this: Q: How can we make progress in our understanding of social norms and norm compliance? A: Adopting a neurocomputational framework is one effective way to make progress in our understanding of social norms and norm compliance. Q: What could (...) the neurocomputational mechanism of social norm compliance be? A: The mechanism of norm compliance probably consists of Bayesian - Reinforcement Learning algorithms implemented by activity in certain neural populations. Q: What could information about this mechanism tell us about social norms and social norm compliance? A: Information about this mechanism tells us that: a1: Social norms are uncertainty-minimizing devices. a2: Social norm compliance is one trick that agents employ to interact coadaptively and smoothly in their social environment. Most of the existing treatments of norms and norm compliance consist in what Cristina Bicchieri refers to as “rational reconstructions.” A rational reconstruction of the concept of social norm “specifies in which sense one may say that norms are rational, or compliance with a norm is rational”. What sets my project apart from these types of treatments is that it aims, first and foremost, at providing a description of some core aspects of the mechanism of norm compliance. The single most original idea put forth in my project is to bring an alternative explanatory framework to bear on social norm compliance. This is the framework of computational cognitive neuroscience. The chapters of this thesis describe some ways in which central issues concerning social norms can be fruitfully addressed within a neurocomputational framework. In order to qualify and articulate the triplet above, my strategy consists firstly in laying down the beginnings of a model of the mechanism of norm compliance behaviour, and then zooming in on specific aspects of the model. Such a model, the chapters of this thesis argue, explains apparently important features of the psychology and neuroscience of norm compliance, and helps us to understand the nature of the social norms we live by. (shrink)

Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in (...) the literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation. (shrink)

A key factor for the acceptance of robots as regular partners in human-centered environments is the appropriateness and predictability of their behaviors, which depend partially on the robot behavior’s conformity to social norms. Previous experimental studies have shown that robots that follow social norms and the corresponding interactions are perceived more positively by humans than robots or interactions that do not adhere to social norms. However, the conducted studies only focused on the effects of social (...) class='Hi'>norm compliance in specific scenarios. Therefore, this paper aims to guide further research studies by compiling how researchers in relevant research fields think the perception of robots and the corresponding interactions are influenced independently of a specific scenario if a robot’s behavior conforms to social norms. Additionally, this study investigates what characteristics and metrics constitute a good general benchmark to objectively evaluate the behavior of social robots regarding its conformity to social norms according to researchers in relevant research communities. Finally, the paper summarizes how the obtained results can guide future research toward socially aware robot behavior. (shrink)

This is the third of three volumes containing a report from the International Panel on Social Progress. The IPSP is an independent association of top research scholars with the goal of assessing methods for improving the main institutions of modern societies. Written in accessible language by scholars across the social sciences and humanities, these volumes assess the achievements of world societies in past centuries, the current trends, the dangers that we are now facing, and the possible futures in (...) the twenty-first century. It covers the main socio-economic, political, and cultural dimensions of social progress, global as well as regional issues, and the diversity of challenges and their interplay around the world. This particular volume covers topics such as world cultures and religions, families, global health, education, and the contributions of social sciences to institutional change. (shrink)

The necessity to model the mental ingredients of norm compliance is a controversial issue within the study of norms. So far, the simulation-based study of norm emergence has shown a prevailing tendency to model norm conformity as a thoughtless behavior, emerging from social learning and imitation rather than from specific, norm-related mental representations. In this paper, the opposite stance—namely, a view of norms as hybrid, two-faceted phenomena, including a behavioral/social and an internal/mental side—is (...) taken. Such a view is aimed at accounting for the difference between norms, on one hand, and either behavioral regularities (conventions) on the other. This paper, in particular, is addressed to find out the internal ingredients required for the former distinction, i.e., to model norms as distinct from mere conventions, and defined as behaviors spreading to the extent that and because the corresponding commands and beliefs do spread as well. After a brief presentation of a normative agent architecture, the results of agent-based simulations testing the impact of norm recognition and the role of normative beliefs in the emergence and innovation of social norms are presented and discussed. More specifically, the present work will endeavour to show that a sudden external constraint (e.g. a barrier preventing agents from moving among social settings) facilitates norm innovation: under such a condition, agents provided with a module for telling what a norm is can generate new (social) norms by forming new normative beliefs, irrespective of the most frequent actions. (shrink)

In 2001, France became one of the few countries to require corporate social responsibility reporting through its Nouvelles Régulations Économiques #2001-420. However, initial compliance with the statute was low, a factor implying the law lacked normativity. In this exploratory study, we attempt to determine whether there is movement toward normativity by examining the change in CSR disclosure from 2004 in comparison to 2010 for a sample of 81 publicly traded French firms. We measure both the space and the (...) quality of CSR disclosures, including in the latter a measure based on informational quality attributes as discussed by the International Accounting Standards Board, the Financial Accounting Standards Board, and the Global Reporting Initiative. We find significant increases in the space allocated to CSR disclosure, as well as some evidence of increased quality; although the informational quality of the disclosures remains quite low and fewer firms are including negative performance information in their reports. Finally, we document that differences in disclosure space and quality in 2004 appeared to be associated with legitimacy-based variables and that those relations remain largely unchanged in 2010. As such, it appears that the NRE’s goals of increased transparency remain unmet. (shrink)

Colombo (Phenomenology and the Cognitive Sciences, 2012) argues that we have compelling reasons to posit neural representations because doing so yields unique explanatory purchase in central cases of social norm compliance. We aim to show that there is no positive substance to Colombo’s plea—nothing that ought to move us to endorse representationalism in this domain, on any level. We point out that exposing the vices of the phenomenological arguments against representationalism does not, on its own, advance the (...) case for representationalism one inch—beyond establishing its mere possibility. We criticize the continual confounding of constitutive and explanatory claims and the lack of recognition of a Hard Problem of having to provide a naturalistic account of content, coupled with an inability to face up to it. We point at the inadequacy of various deflationary moves that end up driving representationalists towards the idea of neural representations with non-standard contents or without content altogether, both of which either render neural representationalism unfit for purpose or vacuous. Referring to possibilities for neural manipulation and control, or to established scientific practice does not help representationalism either. (shrink)

This paper aims to show that the Knowledge Norm of Assertion (KNA) leads to trouble in certain dialectical contexts. Suppose a person knows that p but does not know that she knows that p. She asserts p in compliance with the KNA. Her interlocutor responds: “but do you know that p?” It will be shown that the KNA blocks the original asserter from providing any good response to this perfectly natural follow-up question, effectively forcing her to retract p (...) from the conversational scoreboard. This finding is not simply of theoretical interest: I will argue that the KNA would allow the retort “but do you know that p?” to be weaponized in strategic communication, serving as a tool for silencing speakers without having to challenge their testimonial contributions on their own merits. Our analysis can thereby provide a new dimension to the study of epistemic injustice, and underscores the importance of considering the norms governing speech acts also from the point of view of non-ideal social contexts. (shrink)

Setting aside its conceptual issues, it remains an open question whether the internal point of view is a good descriptive tool for the behaviour of ordinary citizens or if a sanction‐based explanation of legal compliance is sufficient. This paper will discuss strains of experimental literature corroborating Hart’s criticism of sanction‐based accounts and suggesting that compliance with norms is indeed a shared practice sensitive to social influence. Legal institutions can interact with this shared practice in a way that (...) cannot be reduced to pure incentives. Sanction‐based theories cannot account for norm compliance: They face a challenge in explaining the complex behavioural patterns observed in the minimalistic setting of laboratories. (shrink)

The use of social media as a recruitment tool for research with humans is increasing, and likely to continue to grow. Despite this, to date there has been no specific regulatory guidance and there has been little in the bioethics literature to guide investigators and institutional review boards faced with navigating the ethical issues such use raises. We begin to fill this gap by first defending a nonexceptionalist methodology for assessing social media recruitment; second, examining respect for privacy (...) and investigator transparency as key norms governing social media recruitment; and, finally, analyzing three relatively novel aspects of social media recruitment: the ethical significance of compliance with website “terms of use”; the ethics of recruiting from the online networks of research participants; and the ethical implications of online communication from and between participants. Two checklists aimed at guiding investigators and IRBs through the ethical issues are included as appendices. (shrink)

The problem of social equality and social inequality is investigated in the light of the concept of justice, the concept of just inequality and unfair equality. The author substantiates the interrelation of justice and equality as concepts and phenomena that are presented in an indissoluble unity and are actually a two-pronged problem. Justice is interpreted by the author as a measure of social equality and social inequality. The author explores the problem of social inequality from (...) the point of view of a materialistic understanding of history, the principle of development and an axiological approach. The concept of natural justice is investigated as the basis of justice established by people, that is, social justice. The legitimacy of the conditional use of the concept of natural justice as a natural right of an individual to use his natural gifts, which under certain conditions of social life activity can be decisive in human life, can give him fair advantages over other members of the society. The natural personal potential of an individual can cause significant differences in the intellectual and spiritual abilities of people, which, in the presence of diligence, determination and appropriate social norms, necessarily generate social inequality in society. Fair inequality does not contradict natural justice. Natural justice is contradicted by unfair inequality. A person by nature has the right to life, freedom and property in compliance with the mandatory norms established in this society. Justice established by people should not contradict natural justice. The validity of the use of the concept of legitimate elite as the most outstanding personalities in various respects, having high achievements and services to society in various spheres of human activity, is substantiated. (shrink)

Contemporary legal philosophers commonly understand the normative force of law in terms of practical reason. They sharply disagree, however, on how exactly it translates into practical reason. Notably, some have argued that the directives of an authority that meets certain prerequisites of legitimacy generate reasons for action that exclude some otherwise applicable reasons, while others have insisted that such directives can only give rise to reasons that compete with opposing ones in terms of their weight . Does the weighing model (...) provide a normative framework within which law could adequately facilitate correct decision-making? At first glance, the answer appears to be ‘yes’: there seems to be nothing about law-following values—such as coordination reasons, the desirability of social order, deferential expertise, etc.—which prevents them from being factored into our decision-making in terms of normative weight that tips the balance in favor of compliance with law inasmuch as it is worthwhile to comply with it. This impression, however, turns out to be incorrect when, drawing on a body of empirical work in psychology, I observe that many of the practical difficulties law typically addresses are difficulties that have part of their root in biases to which we are systematically susceptible in the settings of our daily activity. I argue that the frequent presence of those biases in contexts of activity which law regulates, and the pivotal role law has in counteracting them, emphatically militate against the weighing model and call for its rejection. (shrink)