There continues to be a debate on whether addiction is best understood as a brain disease or a moral condition. This debate, which may influence both the stigma attached to addiction and access to treatment, is often motivated by the question of whether and to what extent we can justly hold addicted individuals responsible for their actions. In fact, there is substantial evidence for a disease model, but the disease model per se does not resolve the question of voluntary control. (...) Recent research at the intersection of neuroscience and psychology suggests that addicted individuals have substantial impairments in cognitive control of behavior, but this "loss of control" is not complete or simple. Possible mechanisms and implications are briefly reviewed. (shrink)

Heyman's target article is an analytical tour de force, but it makes too hard a distinction between voluntary and driven behavior. It is more fruitful to think about brain and behavior as shifting, interacting “agents,” represented by multiple neural circuits. This has the virtue of better connecting behavioral analysis with wet neuroscience.

Released in 1984, Steven E. Rhoads' classic was considered by many to be among the best introductions to the economic way of thinking and its applications. This anniversary edition has been updated to account for political and economic developments - from the greater interest in redistributing income and the ascendancy of behaviorism to the Trump presidency. Rhoads explores opportunity cost, marginalism, and economic incentives and explains why mainstream economists - even those well to the left - still value free (...) markets. He critiques economics for its unbalanced emphasis on narrow self-interest as controlling motive and route to happiness, highlighting philosophers and positive psychologists' findings that happiness is far more dependent on friends and family than on income or wealth. This thought-provoking tour of the economist's mind is a must read for our times, providing a clear, lively, non-technical insight into how economists think and why they shouldn't be ignored. (shrink)

In this article, I explore the field of metatheory with two goals. My first goal is to present a clear understanding of what metatheory “is” based on a collection of over twenty definitions of the term. My second goal is to present a preliminary investigation into how metatheory might be understood as a science. From that perspective, I present some strengths and weaknesses of our field and suggest steps to make metatheory more rigorous, more scientific, and so make more of (...) a contribution to the larger community of the social sciences. (shrink)

Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual''s ethically-related judgments in response to earnings management activities are associated with the individual''s role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The scenarios involved a (...) gain from an operating activity, a gain from an accounting activity, and a loss from an accounting activity. Before reading the cases, however, participants were randomly assigned to one of three roles: a shareholder, another manager from the company who is unfamiliar with the manager in the case, or another manager from the company who is familiar with the manager in the case. Following each case, participants made four ethically related judgments. (shrink)

"After the Death of God: Varieties of Nietzschean Religion" .

The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...) rationale underlying this concern involves the would-be reporter’s likelihood of reporting, the seriousness with which the organization treats an anonymous report, and the organization’s ability to thoroughly follow-up the report. Thus, we explore the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels. Further, in response to Sarbanes–Oxley and the environment of financial scandals that led to its passage, many firms are strengthening their internal audit departments, and providing them with greater independence from upper management’s direct control. Accordingly, our examination tests whether the intended use of the internal audit department as an internal reporting channel is greater when the internal audit department is of “high” versus “low” quality. Finally, the study investigates intended reporting behavior across three different cases (e.g., settings). Results show that the existence of an anonymous channel does reduce the likelihood of reporting to non-anonymous channels, that generally the internal audit department quality does not affect reporting to non-anonymous channels, and that case-setting affects the type of channel to be used. Implications from the study are discussed. (shrink)

CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...) exchanges such as NASDAQ require ECC members to be independent, CEOs still may have social connections to the ECC. In addition, CEOs develop a reputation for the quality of their company’s financial reporting and disclosures. We expect both CEO Social Ties and CEO Reputation to impact say-on-pay judgments, and that fairness perceptions about the CEO compensation will mediate the relationship. We conduct an experiment to test our hypotheses. In this study, we employ a two by two experimental design where we manipulate CEO Social Ties with members of the ECC and CEO Reputation for the quality of financial reporting disclosures . Participants were MBA students who provided a say-on-pay judgment , and judgments about the fairness of the CEO’s compensation. Results indicate that CEO Social Ties affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Further, the CEO’s Reputation also affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Implications for research and public policy are presented. (shrink)

Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company (...) and respond to a scenario in which another manager (the target manager) has the opportunity to engage in earnings management. Participants provided causal attributions, assessed the morality of the target manager, and indicated whether they would change their judgments about the target manager's reputation. The study manipulated three between-subjects factors: (1) whether the target manager chose to engage in earnings management, (2) whether the company's budgetary control system was rigid or flexible, and (3) whether the target manager's work history was average or above average. We found that causal attributions are affected more by the budgetary systems when the target did not manage earnings than when the manager did. We also found that morality judgments were significantly associated with the target manager's behavior, but not with the budgetary system. In addition, participants' judgments about the target manager's reputation were more strongly associated with morality judgments than with causal attributions. We discuss implications of the role of reputation in management control systems design. (shrink)

In evaluating a metatheory, it is possible and desirable to use methods found in critical metatheory. In this post, I use such tools to rigorously analyze and quantify the internal logical structure of Wilber's metatheory. The results show that Wilber's metatheory is unlikely to be of much use in practical application and that it has much room for growth and improvement.

From a Kuhnian perspective, a paradigmatic revolution in management science will significantly improve our understanding of the business world and show practitioners (including managers and consultants) how to become much more effective. Without an objective measure of revolution, however, the door is open for spurious claims of revolutionary advance. Such claims cause confusion among scholars and practitioners and reduce the legitimacy of university management programs. Metatheoretical methods, based on insights from systems theory, provide new tools for analyzing the structure of (...) theory. Propositional analysis is one such method that may be applied to objectively quantify the formal robustness of management theory. In this chapter, I use propositional analysis to analyze different versions of a theory as it evolves across 1,500 years of history. This analysis shows how the increasing robustness of theory anticipates the arrival of revolution and suggests an innovative and effective way for scholars and practitioners to develop and evaluate theories of management. (shrink)

The process by which auditors consider fraud risk in assessing management’s motivation and character remains under-addressed. This is problematic given the rising tide of narcissism, as well as recent research documenting that both self- and other-perceptions of narcissism influence an array of judgments. While a skeptical attitude is fundamental to the auditor’s gatekeeper role, it remains unclear how auditors form and act on perceptions of client narcissism. With a large sample of experienced accountants as participants, we leverage insights from current (...) narcissism and perceiver effects research to predict (and find) that auditor skepticism responds in a divergent manner to both the auditor’s (1) own antagonistic versus agentic narcissism and (2) perceptions of the client’s antagonistic and agentic narcissism. We discuss the observed opposing behavioral externalities related to these distinct forms of grandiose narcissism, particularly in dynamic interactions between clients and auditors. (shrink)

The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...) believed a target manager to be, based on the target’s decision regarding earnings management and the nature of the corporate incentives. Participants also assessed the target’s managerial ability. Participants’ judgments regarding the target’s morality were significantly affected by the target’s behavior, but were not affected by the incentive structure. Ability judgments were significantly and positively related with morality assessments. Further analysis indicates that morality assessments mediate the relationships between the target’s behavior and the participants’ willingness to extend work-related opportunities to the target. Implications of these results for management control systems design and for future research are discussed. (shrink)

The beginning of the journey -- What this book is about : using ideas from mathematics, economics, and physics to tackle the big questions in philosophy : what is real? what can we know? what is the difference between right and wrong? and how should we live? -- Reality and unreality -- On what there is -- Why is there something instead of nothing? the best answer I have : mathematics exists because it must and everything else exists because it (...) is made of mathematics, with an excursion into artificial intelligence -- Unfinished business -- Unfinished business from chapter two : the nature and purpose of economic models -- How Richard Dawkins got it wrong -- Why Dawkins's argument against intelligent design can't be right and a mathematical analysis of the arguments for the existence of God -- Belief -- Daydream believers -- Most beliefs are ill-considered because most false beliefs are costless to hold -- The next several chapters will explore the consequences of this observation before we return to the question of where our beliefs and knowledge come from -- Unfinished business -- Unfinished business from the preceding chapter : how color vision works, sound, and water waves, the sheer craziness of economic protectionism -- Do believers believe? -- Our ill-considered beliefs about religion : why I believe that almost nobody is deeply religious -- On what there obviously is -- Our ill-considered beliefs about free will, ESP, and life after death -- Diogenes's nightmare -- How is legitimate disagreement possible if you're arguing with someone who is as intelligent and informed as you are, shouldn't you put just as much weight on your opponent's arguments as your own? -- The fact that we persist in disagreeing is strong evidence that we don't really care what's true -- Knowledge -- Knowing your math -- Where mathematical knowledge comes from and logic and why evidence and logic are not enough -- Unfinished business -- Unfinished business from the preceding chapter : the tale of hercules and the hydra, with an excursion into the lore of very large numbers -- Incomplete thinking -- Godel's incompleteness theorem and what it doesn't say about the limits of human knowledge -- The rules of logic and the tale of a Potbellied pig -- The power of logical thought, with excursions into the most counterintuitive theorem in all of mathematics and the tale of a potbellied pig -- The rules of evidence -- What we can and can't learn from evidence, with excursions into the value of preschool and how internet porn prevents rape -- The limits to knowledge -- What physics does and doesn't tell us about what we can and cannot know -- Understanding Heisenberg's uncertainty principle -- Unfinished business -- The oddness of the quantum world and why it matters to game theorists -- Right and wrong -- Telling right from wrong -- Some hard questions about right and wrong and about life and death -- The economist's golden rule -- A rule of thumb for good behavior -- How to be socially responsible -- Putting the rule of thumb into practice -- On not being a jerk -- Goofus and gallant on immigration policy -- The economist on the playground -- Our ill-considered beliefs about fairness in the market place and in the voting booth, contrasted with our carefully considered beliefs about fairness on the playground -- Unfinished business -- How ancient talmudic scholars anticipated modern economic theory -- The life of the mind -- How to think -- Some basic rules for clear thinking, mostly about economics, but also about arithmetic, neurobiology, sin, and eschewing blather -- What to study -- Advice to college students : stay away from the English department and approach the philosophy department with caution, with an excursion into the remarkable life of Frank Ramsey. (shrink)

Purpose – The purpose of this paper is to investigate the internal structure of Gandhi's ethics as a way to determine opportunities for improving that system's ability to influence behavior. In this paper, the author aims to work under the idea that a system of ethics is a guide for social responsibility. -/- Design/methodology/approach – The data source is Gandhi's set of ethics as described by Naess. These simple (primarily quantitative) studies compare the concepts within the code of ethics, and (...) their relationships to one another. -/- Findings – Gandhi's ethics are robust at the 0.25 level (the scale is zero to one – zero is lowest). This is consistent with theories of the social sciences (that do not work well in practice). Gandhi's success might be ascribed to his leadership ability. -/- Research limitations/implications – Some suggest this approach is reductionist because of its superficial similarity to approaches of physical science. The implications for research are profound. First, this approach provides an objective method for comparing (and so, advancing) systems of ethics. Second, this paper suggests the opportunity to compare the internal structure of ethics with “external” aspects – the implementation of ethical systems. -/- Practical implications – By itself, Gandhi's system of ethics cannot be reliably applied in practice - it cannot be expected to change behavior more than any other system of ethics. This raises concerns about other ethical codes as well. The practical implications of the form of analysis presented in this paper are immense because it provides a way for practitioners to objectively compare two codes of ethics and determine which one will be more effective. -/- Originality/value – The approach documented in the paper has never been applied to the field of ethics. It is unique in that it addresses the “internal” structure of a system of ethics (compared to the “external”, or application, of ethical systems). (shrink)

The current state of the world suggests we have some difficulty in developing effective policy. This paper demonstrates two methods for the objective analysis of logic models within policy documents. By comparing policy models, we will be better able to compare policies and so determine which policy is best. Our ability to develop effective policy is reflected across the social sciences where our ability to create effective theoretical models is being called into question. The broad scope of this issue suggests (...) a source as deep as our unconscious ways of thinking. Specifically, our reliance on modern and postmodern thinking has limited our ability to develop more effective policy, and more particularly, logic models. The move in some quarters toward “integral” thinking may provide insights that support the creation of more useful policy models. However, some versions of that thinking seem to be unwittingly mired in modern and postmodern thinking. This paper identifies how integral thought may be clarified, allowing us to advance beyond postmodern thinking. Usefully, this “neo-integral” form of thinking supports the creation of more mature policy models by encompassing greater complexity and a careful understanding of interrelationships that may be identified within the logic models that are commonly found in policy analyses. Neo-integral thinking is related to more complex forms of systems thinking and both are found in recent conversations within the nascent field of metatheory. And, to some extent, a logic model within a policy operates as a kind of theoretical model because both may be used to inform understanding and decision-making. Therefore, it seems reasonable to apply neo-integral thinking and metatheoretical methodologies to conduct critical comparisons of logic models. In the present paper, these methodologies are applied to critically compare two logic models. The structure of each model is analyzed to objectively determine its complexity and formal robustness. The complexity is determined by quantifying the concepts and connections within each model. The robustness of a model is a measure of its internal integrity, based on the ratio between the total number of aspects and the number of concatenated aspects. In this analysis, one policy model is found to have a robustness of 0.08, while another is found to have a robustness of 0.67. The more robust policy is expected to be much more effective in application. Implications for policy development and policy application are discussed. (shrink)

Since publication of the 1986 Carnegie Commission report, A Nation Prepared: Teachers for the 21st Century, the professional teaching standards movement has gained noticeable momentum. The professional standards movement in teaching has been fueled by national organizations such as the National Council for Accreditation of Teacher Education, the Interstate New Teachers Assessment and Support Consortium, the National Board for Professional Teaching Standards, the National Commission on Teaching and America's Future, and by close collaboration among these four entities. Further, nearly all (...) of the fifty states are embracing the professional standards movement through formal participation in the work of one or more of these organizations. Although the professional standards movement in teaching is strong and growing stronger, its implications are not clear for instructional programs in social foundations of education, either at the teacher preparation or the advanced graduate levels. In response to the standards movement, social foundations educators have a number of options before them, three of which are to (1) largely ignore these developments, as "this too shall pass"; (2) critically interpret and resist these developments through scholarship and collective professional action, as social foundations scholars did with Competency Based Teacher Education in the 1970s; and (3) critically interpret these developments while working to strengthen the potential of the professional teaching standards movement to achieve its stated goal of providing caring and qualified teachers for every classroom in the nation. Of these three options, the last is most advisable, but it presents a considerable challenge to social foundations educators. Although the absence of social foundations skills, perspectives, and understanding should make it very difficult for teacher candidates and teachers to perform well on standards-based teaching assessments, there is no guarantee that these assessments will hold candidates accountable for social foundations learning. Implications for social foundations educators and activists are significant. (shrink)

The aim of this paper is to show how, by developing apparatus that has roots in Russell's own early work, it is possible to vindicate a version of his notorious "multiple relation" theory of judgment by formally reducing it to a plausible representationalist theory. Various adequacy conditions on such a reductive vindication are introduced and motivated. The theories in question are then axiomatized, and bridge principles are provided to effect the desired reduction. Finally, the reduction is shown to be a (...) vindication in virtue of meeting all of the aforementioned adequacy conditions. (shrink)

This paper develops — within an axiomatic theory of properties, relations, and propositions which accords them well-defined existence and identity conditions — a sententialist-functionalist account of belief as a symbolically mediated relation to a special kind of propositional entity, theproxy-encoding abstract proposition. It is then shown how, in terms of this account, the truth conditions of English belief reports may be captured in a formally precise and empirically adequate way that accords genuinely semantic status to familiar opacity data.

In broadcast news interviews, interviewees will occasionally address the interviewer by name. As a method of establishing the directionality of talk, address terms are redundant in this institutional context because the normative question/answer activity structure and associated participation framework make the direction of address transparent and knowable in advance. But address terms can be deployed in the service of a variety of actions beyond addressing per se. Some of these involve disaligning actions such as topic shifts, non-conforming responses, and disagreements. (...) Others involve the presentation of views as particularly significant or sincere. Address terms are thus a resource for managing certain expressive properties of talk, as well as its disalignment from prior talk. (shrink)

When creating theory to understand or implement change at the social and/or organizational level, it is generally accepted that part of the theory building process includes a process of abstraction. While the process of abstraction is well understood, it is not so well understood how abstractions “fit” together to enable the creation of better theory. Starting with a few simple ideas, this paper explores one way we work with abstractions. This exploration challenges the traditionally held importance of abstracting concepts from (...) experience. That traditional focus has been one-sided—pushing science toward the discovery of data without the balancing process that occurs with the integration of the data. Without such balance, the sciences have been pushed toward fragmentation. Instead, in the present paper, new emphasis is placed on the relationship between abstract concepts. Specifically, this paper suggests that a better theory is one that is constructed of concepts that exist on a similar level of abstraction. Suggestions are made for quantifying this claim and using the insights to enable scholars and practitioners to create more effective theory. (shrink)

A rapidly growing body of scholarship shows that we can gain new insights into theories and policies by understanding and increasing their systemic structure. This paper will present an overview of this expanding field and discuss how concepts of structure are being applied in a variety of contexts to support collaboration, decision making, learning, prediction, and results. Next, it will delve into the underlying structures of logic that may be found within those theories and policies. Here, we will go beyond (...) Toulmin’s logics of claim and proof that have not proven useful for advancing the social sciences and focus on five structures of “causal logic.” The results suggest a useful and more comprehensive approach to developing deeper understanding of our conceptual systems such as theory and policy. (shrink)

The Substitution Anomaly is the failure of intuitively coreferential expressions of the corresponding forms “that S” and “the proposition that S” to be intersubstitutable salva veritate under certain ‘selective’ attitudinal verbs that grammatically accept both sorts of terms as complements. The Substitution Anomaly poses a direct threat to the basic assumptions of Millianism, which predict the interchangeability of “that S” and “the proposition that S”. Jeffrey King has argued persuasively that the most plausible Millian solution is to treat the selective (...) attitudinal verbs as lexically ambiguous , having distinct meanings associated with the different sorts of complement terms. In opposition this approach, I argue that there are independent reasons for maintaining the univocality of these verbs and that this can be done while accommodating the Substitution Anomaly and without sacrificing the transparency of the relevant attitude ascriptions. In particular, I show how, by employing an extended version of Edward Zalta’s system of intensional logic for abstract objects, one can construct for a regimented fragment ℜ of English containing the relevant vocabulary a semantical theory ℑ which (a) treats ℜ’s selective attitudinal verbs as univocal, (b) regards genuine terms as occurring transparently under such verbs in sentences of ℜ, and yet (c) predicts the occurrence of the Substitution Anomaly in ℜ. (shrink)