This article uses bibliometric analysis to empirically examine research on business ethics published in a broad set of journals, focused over the period 1988-2007. We consider those journals with an emphasis on accounting. First, we determine the citation frequencies of documents to identify the core articles in accounting research with an ethics focus as well as the contributions of influential fields included in the research sphere of these journals. We also employ document co-citation analysis to analyze the scholarly communication patterns (...) that exist within the realm of the specified articles. Second, we utilize social network analysis tools to profile the centrality features of the co-citation network of these documents. (shrink)

Ibn al-ʻArabī, 1165-1240.; Fuṣūṣ al-ḥikam; criticism and interpretation; Islamic philosophy; early works to 1800.

Notwithstanding the advantages of physical power, the struggle for survival among societies is not merely a matter of serial armed clashes but of the nation's spiritual resources that in the end always decide upon the victory.

This article drafts a phenomenology of artifice, an interpretation of Human Being and Human Practice, based on the extraordinary claim that design is not the initiator of change, creation and diversity, but it is the essential humanistic quality to compensate the irresistible precession, to regulate the inevitable transformation and divergence of the World. Inspired by the Sufism conception of Human Being, the argument here relies on the theory of a gradual disclosure from the kernel of Universal Man, the complete and (...) Perfect Man of unity and continuity, down to the local man of differences, discontinuity and diversity. Sufism presents a phenomenology of appearing, describing a process of disclosure motivated by a mystical passion ‘to be known’, where in the beginning the Being is manifested on the Universal Man, that then degraded and diversified down to the local man, its Self, his or her community and his or her instruments. The article presents the Universal Man disclosing, and the local man enclosing in three grades that are aligned in conditional priority where the former enables the later one: (1) The Proximate Potentials, (2) The Mediate Linguals and (3) The Distant Actuals. The enclosed species of those layers are introduced as the primal categories of artefacts: (a) future contemplations out of the potentials, (b) present conversations out of the linguals and (c) past constructions out of the actuals. Towards the end, the article carries the discussion on how the Ur-Disclosure brings the inevitable conditional precedence of the future over the past; the future potentials come before the linguals of now and the past actuals follow after. So, it is claimed that anything new principally deviates from the future, from something already exists potentially on the proximate grade, where the Universal Man degrades into the unitary Selves. In the conclusion, it is proposed that design processes can not disclose, create and image anything but enclose, cover and regulate the genesis. The theory of gradual disclosure from the Universal Man to the local individual mainstreams the experience of ability presenting potential ability as a universal human experience that can be actualized by proper practice. (shrink)

Concepts, such as death, life and spirit cannot be known in their quintessential nature, but can be defined in accordance with their effects. In fact, those who think within the mode of pragmatism and Cartesian logic have ignored the metaphysical aspects of these terms. According to Islam, the entity that moves the body is named the soul. And the aliment of the soul is air. Cessation of breathing means leaving of the soul from the body. Those who agree on the (...) diagnosis of brain death may not able to agree unanimously on the rules that lay down such diagnosis. That is to say, there are a heap of suspicions regarding the diagnosis of brain death, and these suspicions are on the increase. In fact, Islamic jurisprudence does not put provisions, decisions on suspicious grounds. By virtue of these facts, it can be asserted that brain death is not absolute death according to Islamic sources; for in the patients diagnosed with brain death the soul still has not abandoned the body. Therefore, these patients suffer in every operation performed on them. (shrink)

The concepts of “Islamic Fundamentalism” and “Islamic Terrorism” are the usual suspects in the present political reality and discourse. After the tragic events in New York, Madrid, Istanbul, and London, one has every reason to think that Islam is somehow a part of the problem. But in terms of the issues that we currently face, we must be careful to distinguish between understanding and the creation of scapegoats. There is no doubt that a terrorist act is unjustifiable, and it must (...) be categorically condemned in every situation. We must resolutely fight against any claim to the contrary. Even so, the…. (shrink)

Ethics and morality, fundamental concepts in human society, are expected to be upheld by individuals and effectively taught by teachers to new generations. This study delves into the perceptions of preservice teachers regarding ethics and good within the framework of an ethics and morality course in education. It also explores the ethical and unethical behaviors these teachers most commonly encounter in their school experiences. Utilizing a qualitative case study methodology, the research provides an in-depth analysis of ethics, the concept of (...) good, ethical and unethical behaviors within the Turkish context. Through thematic analysis of data collected over various weeks, the findings reveal that participants perceive ethics as actions, individuals, and ideas that embody values such as justice, respect, and honesty. Their decision-making is influenced by diverse ethical filters aligned with normative ethical theories. For instance, an act is deemed ethical if it does not limit freedom and harm others, conforms to societal norms, benefits others, adheres to laws and rules, instills a sense of righteousness, and stems from good intentions. Furthermore, the study identifies six key qualities defining the concept of good: evoking happiness, being beneficial, proper, pure, preferred, and encompassing both moral and ethical dimensions. The experiences of ethical and unethical acts among participants predominantly relate to themes of inequality versus justice, harshness versus love, ineffective versus effective teaching, inconsistency versus role model behaviors, undesired versus desired relationships with school stakeholders, and the breach versus balance between professional and private life. Overall, this research highlights significant aspects of how preservice teachers perceive the concepts of ethics and good along with unethical behaviors, offering valuable insights for teacher education. (shrink)

The epistemic basic structure of a society consists of those institutions that have the greatest impact on individuals’ opportunity to obtain knowledge on questions they have an interest in as citizens, individuals, and public officials. It plays a central role in the production and dissemination of knowledge and in ensuring that people have the capability to assimilate this knowledge. It includes institutions of science and education, the media, search engines, libraries, museums, think tanks, and various government agencies. This article identifies (...) two demands of justice that apply specifically to the institutions that belong to it. First, the epistemic basic structure should serve all citizens fairly and reliably. It should provide them with the opportunity to acquire knowledge they need for their deliberations about the common good, their individual good, and how to pursue them. Second, the epistemic basic structure should produce and disseminate the knowledge that various experts and public officials need to successfully pursue justice and citizens need to effectively exercise their rights. After arguing for these duties, I discuss what policies follow from them and respond to the worry that these duties have illiberal implications. (shrink)

Why did philosophy and the sciences in the East lose their momentum and enthusiasm in the 12th century, leaving the West to take the most importantprogressive steps from the 17th century up to the present day? Can these two intellectual traditions be separated from each other to such an extent as to justify today's theses of conflict? If they cannot be separated, how can the historical events that place these theses on the agenda can be explained? The aim of this (...) short study is to try to find answers to the above questions within the context of two representative philosophers, and to reveal the extent to which the easternand western traditions are implicated with each other, contrary to some claims, by examining the 17th century, which as a turning point is a very important historical period. (shrink)

This book theorizes and applies critical communication pedagogy in mediated contexts, including social justice-oriented approaches, to the use of both traditional and new media in the classroom.

The teaching of ethics in teacher education programs is crucial for fostering the moral and ethical development of prospective teachers and shaping them into ethical role models for future students. This study, employing qualitative case study research, gathered data from undergraduates in teacher education programs to explore the best approaches for ethics education. It found that combining digital and case-based pedagogical methods, fostering an open-minded attitude among lecturers, and implementing a blend of Socratic and active learning techniques leads to the (...) most favorable outcomes. Additionally, continuous formative assessment throughout the academic year is essential. To cultivate a teaching workforce with strong ethical and moral values, undergraduate courses in ethics and morality should be thought-provoking, integrating real-life cases with a mix of digital and tangible resources. The ethics course lecturer should not only serve as a role model and exhibit a caring disposition but also use effective teaching methodologies. The paper details key themes and categories for successful ethics instruction and offers specific recommendations. (shrink)

Seemingly a minor part of L’Imaginaire, Sartre’s literary examples therein are of great significance especially in the way they highlight the implicit yet crucial role of linguistic signs and words in his psychology of the image. While commenting on the act of reading a novel, he views literary words practically as images, endowing them with both an affective and representative status and illustrating the word-image through the figure of a drawing or dessin. The novel’s word-images or dessins solve an important (...) problem in his phenomenology: in order to represent, they do not need an original perception as other, more typical images do. While the dessin suggests the opportune possibility of representation without presentation, it also introduces ambiguity in meaning, running counter to Sartre’s demand that linguistic signification be clear and transparent. Sartre attempts to contain such ambiguity by ascribing the image-like, representative use of words to poetry in What’s Literature? but I argue that the dessin indeed allows for a more comprehensive understanding of the linguistic sign and representation that covers both poetry and prose. (shrink)

The political scientist and former Bavarian Minister of Culture Hans Maier has created a historically profound, theologically educated, literarily and musically highly sensitive, politically mature body of work, with which he has inscribed himself in the (intellectual) history of the Federal Republic. This book is the first to contain contributions by renowned scholars and politicians on the rich work and impact of the Catholic scholar and politician Hans Maier. It thematises and appreciates in detail his view of German history and (...) the traditions of political thought, his critique of political language, political theology, totalitarianism and political religions, but also his contributions on Catholicism and modernity, his writings on literature and music, and finally his influence as an academic teacher, public intellectual and politician. With contributions by Udo Bermbach, Thomas Brose, Ahmet Cavuldak, Horst Dreier, Hermann-Josef Große Kracht, Jens Hacke, Oliver Hidalgo, Hans Günter Hockerts, Patrick Horst, Horst Möller, Heinrich Oberreuter, Henning Ottmann, Mark Edward Ruff, Hans Otto Seitschek, Michael Stolleis, Bernhard Vogel, Peter Graf von Kielmansegg, Theo Waigel and Markus Zimmermann. (shrink)

Even though potential impacts of political and legal environments of business on ethical behavior of firms (EBOF) have been conceptually recognized, not much evidence (i.e., empirical work) has been produced to clarify their role. In this paper, using Bayesian causal maps (BCMs) methodology, relationships between legal and political environments of business and EBOF are investigated. The unique design of our study allows us to analyze these relationships based on the stages of development in 92 countries around the world. The EBOF (...) models structured through BCMs are used to explain how EBOF in a given country group are shaped by how managers perceive political, legislative, and protective environments of business in these countries. The results suggest that irregular payments and bribes are the most influential factors affecting managers’ perceptions of business ethics in relatively more advanced economies, whereas intellectual property protection is the most influential factor affecting managers’ perceptions of business ethics in less-advanced economies. The results also suggest that regardless of where the business is conducted in the world, judicial independence is the driving force behind managers’ perceptions of business ethics. In addition, the results of this study provide further support for scholars who argue that business ethics is likely to vary among countries based on their socio-economic factors. In addition to its managerial implications, the study provides directions for policy makers to improve the ethical conduct of businesses in their respective countries. (shrink)

This paper examines the nature of “asceticism” (rīyāḍat) in Sufism, revolving around the works of the 13th century Persian Sufi Mawlānā Jalāl al-Dīn Muḥammad Rūmī Balkī and exploring two critical inquiries: Firstly, it seeks to determine whether Rūmī’s mystical perspective on asceticism is world-rejecting or world-affirming. Secondly, it investigates potential parallels and divergences between Rūmī and Meister Eckhart’s stances—specifically, through the Dominican’s Sermons and Treatises—and assesses the implications for the two figures. In examining Rūmī’s works, the current research primarily relies (...) on secondary sources within the Persian intellectual tradition to provide an intracultural context. Utilizing horizontal and vertical interpretations, this study examines critical themes in Rūmī’s works, such as love, detachment (zuhd), the world’s deceptive nature, and seclusion. The findings reveal that Rūmī’s asceticism is not “monastic” (ruhbānī); instead, it balances moderate abstinence and worldly engagement, underpinned by the Quran and the ḥadīth teachings. Rūmī and Eckhart underscore asceticism as an inner transformation rather than mere physical austerity, emphasizing inner purification, self-transcendence, and spiritual detachment as routes to divine unity. The two thinkers’ teachings are catalysts for profound personal transformation and a more fulfilling life in today’s world. (shrink)

Arabic was among the sciences that were widely taught along with religious sciences for reasons such as the fact that the basic sources of religion were in Arabic, the need to teach the language to non-Arabs in parallel with the expansion of borders, the spread of errors (lahn) in the language, Arabic being the dominant language in official correspondence and its use as a language of science. To ensure a better understanding of religious texts, to present the lessons clearly and (...) comprehensibly, to be a qualified preacher and orator, to bring evidence and justify ideas, and to be successful in debate and jadal also required a good command of Arabic. These reasons and needs paved the way for the formation and teaching of nahw as a branch of science; its teaching took place in places such as bādiye (desert), kuttāb, houses, masjids, mosques, bookstores, libraries, government offices, and madrasas. This study deals with the teaching of Arabic from the perspective of madrasas and focuses on the teaching of literary sciences in general, and the teaching of grammar in particular, by focusing on the Nizāmiyyah and Mustansiriyyah Madrasas. The aim of this study is to reveal that the Arabic language was taught in these madrasas both as preparation and support for religious sciences and as a separate field. In this context, the study aims to reveal in which centers the Arabic language was taught before the establishment of madrasas and how it continued. Nizāmiyyah Madrasas are the general name of the madrasas founded in Baghdad, the first of which was in Nîsâbûr, in 449-450/1057-1058 by the Great Seljuk vizier Nizāmulmulk (d. 485/1092). And the Mustansiriyya Madrasah was built between 625/1227-28 and 631/1233-34 by Abu Ca‘far Mansûr Mustansır-Billah (623-640/1212-1242), one of the caliphs of the Abbasid State (750-1258). In these madrasas, especially in the Nizāmiyyah Madrasas, religious sciences (such as Shāfi’ī jurisprudence, hadīth, Qur’ān and tafsīr), and among these, especially the sciences of fiqh (furu', usūl, ferā'īz, madhhab, and hilāf) were taught. Although in these madrasas did not have an independent nahw chair or a department devoted to nahw, it is understood from the sources that courses on nahw were given due to the need for it. However, it is understood from the sources that nahw was also taught in these madrasas. In fact, the endowment of the Baghdad Nizāmiyyah Madrasah clearly states that a teacher of grammar (nahw) will be hired for the teaching of grammar, and moreover, there are considerable scholars of grammar among the mudarris working here. It is also understood from the biographies of the students who studied in madrasas that the science of nahw was taught. However, it should be noted that these madrasas did not have an independent nahw chair or a department for nahw. Since the research focuses on a historical issue, it was handled with the technique of analyzing written documents. Accordingly, the data were obtained primarily from the main sources related to the period/madrasas; current research was also utilized, especially in the interpretation, comparison, inference, and justification of claims. (shrink)