For many, the case of the Exxon Valdez oil spill has become a symbol of unethical corporate behavior. Had Exxon’s managers not callously pursued their own interests at the expense of the environment and other parties, the accident would not have happened. In this paper, we (1) present a short case study of the Valdez incident; (2) argue that many analyses of the case either ignore or fail to give sufficient weight to the uncertainties managers often face when (...) they make decisions; and (3) propose a framework for moral management grounded in principles of communicative ethics, moral dialogue, and in the non-traditional ideas of many current management and behavioral decision theorists. From this view, the moral manager is not expected to know the “correct” answer to every ethical issue, but rather to participate responsibly in an open dialogue with other interested parties. (shrink)

For many, the case of the Exxon Valdez oil spill has become a symbol of unethical corporate behavior. Had Exxon’s managers not callously pursued their own interests at the expense of the environment and other parties, the accident would not have happened. In this paper, we (1) present a short case study of the Valdez incident; (2) argue that many analyses of the case either ignore or fail to give sufficient weight to the uncertainties managers often face when (...) they make decisions; and (3) propose a framework for moral management grounded in principles of communicative ethics, moral dialogue, and in the non-traditional ideas of many current management and behavioral decision theorists. From this view, the moral manager is not expected to know the “correct” answer to every ethical issue, but rather to participate responsibly in an open dialogue with other interested parties. (shrink)

What's wrong with high executive pay? Beyond envy, is some issue of justice or fairness at stake? And what can anyone do about it? (A lot, as it turns out.).

This article investigates relationships between countries' legal traditions and their quality of life as measured by a number of widely reported social indicators; in so doing it also offers a critique of a highly influential body of work which is widely cited in the literatures of corporate governance, economics and finance. That body of work has shown, inter alia, statistically significant relationships between legal traditions and various proxies for investor protection. We show statistically significant relationships between legal traditions and (...) various proxies for societal health. Our comparative evidence suggests that the interests of investors are not congruent with the interests of wider society, and that the criteria for judging the effectiveness of approaches to corporate governance should be broadened. (shrink)

The origins of U.S. corporate taxation are often associated with the 1909 corporate excise tax. Scholars who have investigated the beginnings of this levy have mainly focused on the legislative history of the 1909 corporate tax to argue that it was either an expression of the Progressive Era impulse to regulate large-scale corporations or an attempt to use corporations as remittance devices to collect taxes aimed at wealthy shareholders. This Article broadens the conventional historical accounts of the (...) emergence of American corporate taxation by revisiting the 1909 U.S. corporate tax from a comparative perspective. The aim is to look both below and beyond the American nation-state to determine how and why U.S. state governments and other Western industrialized nations tried to tax corporations at the turn of the twentieth century. This Article investigates a small slice of subnational and transnational comparative examples: corporate tax laws and policies in a few representative nineteenth-century industrializing American states, and in turn-of-the-century England and Germany. Building on the well-known insights of comparative business history, this Article contends that historically-determined political interests, social ideas, and cultural beliefs help explain the American obsession with disciplining large-scale business corporations through the use of nominally punitive tax laws and policies. Comparative-historical analysis shows how differences in the organizational structures of big businesses across place and time have led to variations in political economy that were ultimately expressed in the legal ideas and cultural attitudes toward corporate capitalism. These variations, in turn, shaped the transnational distinctions in corporate tax law and policies. Greater attention to the comparative-historical development of law and political economy may help us understand the stubborn persistence of American corporate taxation, particularly in the face of recent global changes and the relentless economic critiques of the double taxation of corporate income. (shrink)

The participation of its citizens in the making of public policy is the defining feature of a democratic regime and represents popular sovereignity in action. There are a number of serious problems which threaten the quality or even the legitimacy of the democratic process. The focus of this entry is on four of the most important problems or flaws in democratic politics, particularly democratic politics in the U.S. These four are (1) political agenda formation, (2) the scope and bias of (...) the interest group system, (3) the power of elites, and (4) the disporportionate power of for-profit corporations. -/- . (shrink)

The current situation in medicine has been described as a crisis of credibility, as the profit motive of industry has taken control of clinical trials and the dissemination of data. Pharmaceutical companies maintain a stranglehold over the content of medical journals in three ways: (1) by ghostwriting articles that bias the results of clinical trials, (2) by the sheer economic power they exert on journals due to the purchase of drug advertisements and journal reprints, and (3) by the threat (...) of legal action against those researchers who seek to correct the misrepresentation of study results. This paper argues that Karl Popper's critical rationalism provides a corrective to the failure of academic freedom in biomedical research. (shrink)

This study examines the social impacts of labor-related corporate social responsibility policies or corporate codes of conduct on upholding labor standards through a case study of CSR discourses and codes implementation of Reebok - a leading branded company enjoying a high-profiled image for its human rights achievement - in a large Taiwanese-invested athletic footwear factory located in South China. I find although implementation of Reebok labor-related codes has resulted in a "race to ethical and legal minimum" labor standards (...) when notoriously inhumane and seriously illegal labor rights abuses were curbed, Chinese workers were forced to work harder and faster but, earned less payment and the employee-elected trade union installed through codes implementation operated more like a "company union" rather than an autonomous workers' organization representing worker' interests. In order to explain the paradoxical effects of Reebok labor-related codes on labor standards, I argue the result is determined by both structural forces and agency-related factors embedded in industrial, national and local contexts. To put it shortly, I find the effectiveness of Reebok labor-related codes is constrained not only by unsolved tension between Reebok's impetus for profit maximization and commitment to workers' human rights, but also by hard-nosed competition realities at marketplace, and Chinese government's insufficient protection of labor rights. Despite drawing merely from a single case study, these findings illuminate key determinants inhibiting the effectiveness of labor-related CSR policies or codes in upholding labor standards, and hence two possible way-outs of the deadlock: sharing cost for improving labor standards among key players in global supply chain; and combining regulatory power of voluntary codes and compulsory state legislations. (shrink)

This study examines the social impacts of labor-related corporate social responsibility (CSR) policies or corporate codes of conduct on upholding labor standards through a case study of CSR discourses and codes implementation of Reebok – a leading branded company enjoying a high-profiled image for its human rights achievement – in a large Taiwanese-invested athletic footwear factory located in South China. I find although implementation of Reebok labor-related codes has resulted in a “race to ethical and legal minimum” labor (...) standards when notoriously inhumane and seriously illegal labor rights abuses were curbed, Chinese workers were forced to work harder and faster but, earned less payment and the employee-elected trade union installed through codes implementation operated more like a “company union” rather than an autonomous workers’ organization representing worker’ interests. In order to explain the paradoxical effects of Reebok labor-related codes on labor standards, I argue the result is determined by both structural forces and agency-related factors embedded in industrial, national and local contexts. To put it shortly, I find the effectiveness of Reebok labor-related codes is constrained not only by unsolved tension between Reebok’s impetus for profit maximization and commitment to workers’ human rights, but also by hard-nosed competition realities at marketplace, and Chinese government’s insufficient protection of labor rights. Despite drawing merely from a single case study, these findings illuminate key determinants inhibiting the effectiveness of labor-related CSR policies or codes in upholding labor standards, and hence two possible way-outs of the deadlock: (1) sharing cost for improving labor standards among key players in global supply chain; and (2) combining regulatory power of voluntary codes and compulsory state legislations. (shrink)

What is right in the corporation is not what is right in a man's home or in his church," a former vice-president of a large firm observes. "What is right in the corporation is what the guy above you wants from you." Such sentiments pervade American society, from corporate boardrooms to the basement of the White House. In Moral Mazes, Robert Jackall offers an eye-opening account of how corporate managers think the world works, and of how big organizations (...) shape moral consciousnss. Based on extensive interviews with managers at every level of two industrial firms and of a large public relations agency, Moral Mazes takes the reader inside the intricate world of the corporation. It is a world where hard work does not necessarily lead to success, but where sharp talk, self-promotion, powerful patrons, and sheer luck might; where intense competition is masked by cheerfully bland public faces; where intentions are cloaked and frankness is simply one of many guises; and where words are always provisional and accountability often depends on the ability to outrun mistakes. In this topsy-turvy world, managers must bring often unforgiving technology and always difficult people together to make money, an uncompromising task demanding continual compromises with conventional verities. Moral issues are translated into practical concerns and into issues of public relations. Sooner or later, managrs ask themselves: How does one act in such a world and maintain a sense of personal integrity? Moral Mazes is a brilliant, sometimes disturbing, often wildly funny study of corporate thinking, decision-making, and morality. It is an analytical work of great importance, one filled with compelling real life stories of the men and women charged with running the business of America. It is a book for anyone interested in how big organizations actually function, or who is concerned with the current moral malaise in our public life. (shrink)

In bioethics, discussions of justice have tended to focus on questions of fairness in access to health care: is there a right to medical treatment, and how should priorities be set when medical resources are scarce. But health care is only one of many factors that determine the extent to which people live healthy lives, and fairness is not the only consideration in determining whether a health policy is just. In this pathbreaking book, senior bioethicists Powers and Faden confront foundational (...) issues about health and justice. How much inequality in health can a just society tolerate. The audience for the book is scholars and students of bioethics and moral and political philosophy, as well as anyone interested in public health and health policy. (shrink)

Political sociologists interested in corporate power have focused increasingly on the extent to which the business community is cohesive. Studies of cohesion, however, frequently contain either no definition or operational definitions with little theoretical rationale. This paper examines the uses of the term cohesion in the power structure literature as well as in classical and contemporary sociological theory. I argue that: (1) cohesion is most appropriately defined as an objective characteristic of a social structure; (2) to understand (...) a group's power, we should focus on the extent to which its members behave similarly; and (3) the concept of structural equivalence may be as likely to capture the processes of interest to power structure researchers as the concept of cohesion. Findings from a study of corporate political behavior are presented to illustrate this argument. (shrink)

The impact of large digital corporations on our freedom is often lamented but rarely investigated systematically. This paper aims to fill this desideratum by focusing on the power of social media corporations and the freedom of their users. In order to analyze this relationship, I distinguish two forms of freedom and two corresponding forms of power. Social media corporations extend their users’ freedom of choice by providing many new options. This provision, however, comes with the domination by these (...) corporations because it is based on their power of uncontrolled interference. Users could escape this domination through exit. One reason why they do not choose this option is that they would lose the benefits associated with the network effects provided by social media services. A second reason is that the power of social media corporations runs so deep that they are able to manipulate the autonomous decision-making processes of their users. Users are provided with many new avenues for authentic self-presentation on social media. By using them, however, users need to conform to a web interface that is designed by corporations to undermine self-control. Through these two mechanisms, corporations are able to promote an interest in users to present themselves on their platforms. Insofar as this works, they secure the users’ compliance to their domination through subjectivation. This double conjunction of choice and domination, on the one hand, and autonomy and subjectivation, on the other, makes the case that the very power of corporate social media stems from their intrinsic connection to genuine practices of freedom. (shrink)

In this article, we address the relevance of J.S. Mill’s political philosophy for a framework of public health ethics. In contrast to some readings of Mill, we reject the view that in the formulation of public policies liberties of all kinds enjoy an equal presumption in their favor. We argue that Mill also rejects this view and discuss the distinction that Mill makes between three kinds of liberty interests: interests that are immune from state interference; interests that (...) enjoy a presumption in favor of liberty; and interests that enjoy no such presumption. We argue that what is of focal importance for Mill in protecting liberty is captured by the essential role that the value of self-determination plays in human well-being. Finally, we make the case for the plausibility of a more complex and nuanced Millian framework for public health ethics that would modify how the balancing of some liberty and public health interests should proceed by taking the thumb off the liberty end of the scale. Mill’s arguments and the legacy of liberalism support certain forms of state interference with marketplace liberties for the sake of public health objectives without any presumption in favor of liberty. (shrink)

This book features papers from CEPE-IACAP 2015, a joint international conference focused on the philosophy of computing. Inside, readers will discover essays that explore current issues in epistemology, philosophy of mind, logic, and philosophy of science from the lens of computation. Coverage also examines applied issues related to ethical, social, and political interest. -/- The contributors first explore how computation has changed philosophical inquiry. Computers are now capable of joining humans in exploring foundational issues. Thus, we can ponder machine-generated explanation, (...) thought, agency, and other quite fascinating concepts. The papers are also concerned with normative aspects of the computer and information technology revolution. They examine technology-specific analyses of key challenges, from Big Data to autonomous robots to expert systems for infrastructure control and financial services. -/- The virtue of a collection that ranges over philosophical questions, such as this one does, lies in the prospects for a more integrated understanding of issues. These are early days in the partnership between philosophy and information technology. Philosophers and researchers are still sorting out many foundational issues. They will need to deploy all of the tools of philosophy to establish this foundation. This volume admirably showcases those tools in the hands of some excellent scholars. -/- . (shrink)

This book explores the important yet neglected relationship between the philosophy of time and the temporal structure of perceptual experience. It examines how time structures perceptual experience and, through that structuring, the ways in which time makes perceptual experience trustworthy or erroneous. -/- Sean Power argues that our understanding of time can determine our understanding of perceptual experience in relation to perceptual structure and perceptual error. He examines the general conditions under which an experience may be sorted into different (...) kinds of error such as illusions, hallucinations, and anosognosia. Power also argues that some theories of time are better than others at giving an account of the structure and errors of perceptual experience. He makes the case that tenseless theory and eternalism more closely correspond to experience than tense theory and presentism. Finally, the book includes a discussion of the perceptual experience of space and how tenseless theory and eternalism can better support the problematic theory of naïve realism. -/- Philosophy of Time and Perceptual Experience originally illustrates how the metaphysics of time can be usefully applied to thinking about experience in general. It will appeal to those interested in the philosophy of time and debates about the trustworthiness of experience. (shrink)

The ArgumentThis introductory essay describes some intellectual intersections between the history and sociology of science and the history and sociology of accounting. These intersections suggest a potential field of inquiry that concerns itself explicitly with science and economic calculation, a potential that is partly realized in the essays that follow. It is possible to describe a broad shift from concerns for the scientific credentials of accounting to a recognition of the constitutive role that accounting plays for science. In other words (...) the so-called cultural hegemony of the scientist is giving way to that of the accountant. This shift has a number of loosely related but complementary elements. The first is to be found in some recent historical work that links ideals of scientific objectivity to administrative and political values. A second element is a body of work that is critical of theorydominant approaches to experiment and concerns itself with laboratory practice in social context. A third element is an emerging interest in the economics of science. I argue that such a program is weak where it abstracts from processes of economic calculation, and this suggests the fourth element: a contextual approach to economic calculation to be found in sociologically informed accounting research. In the light of these four elements, the essay concludes by considering directly the implications of accounting for science, particularly given recent initiatives to make science more accountable. (shrink)

Recent empirical work has offered strong support for ‘biased pluralism’ and ‘economic elite’ accounts of political power in the United States, according a central role to ‘business interest groups’ as a mechanism through which corporate influence is exerted. Here, we propose an additional channel of influence for corporate interests: the ‘policy-planning network,’ consisting of corporate-dominated foundations, think tanks, and elite policy-discussion groups. To evaluate this assertion, we consider one key policy-discussion group, the Council on Foreign (...) Relations. We first briefly review the origins of this organization and then review earlier findings on its influence. We then code CFR policy preferences on 295 foreign policy issues during the 1981–2002 period. In logistic regression analyses, we find that the preferences of more affluent citizens and the CFR were positive, statistically significant predictors of foreign policy outcomes while business interest group preferences were not. These findings are discussed with a consideration of the patterns of CFR ‘successes’ and ‘failures’ for the issues in our dataset. Although a full demonstration of a causal connection between corporate interests, the policy-planning network and policy outcomes requires further research, we conclude that this has been shown to be a plausible mechanism through which corporate interests are represented and that ‘biased pluralism’ researchers should include it in their future investigations. (shrink)

This is a book which will be welcomed by all students of Bernard Lonergan’s thought and by all who are interested in theological method. Is is the first of three volumes which will present to the public the papers prepared for the International Lonergan Congress held in Florida in 1970.

Whenever departments do face threats, people rightly demand to know why. It is instructive to look at the different types of reason given by management, in answering campaigns against closure, to understand why a department has finally been forced to disband or not.

Jerry Fodor has long championed the view, recently dubbed “scientific intentional realism” (Loewer and Ray, 1991, p. xiv), that “a scientifically adequate psychology will contain laws that quantify over intentional phenomena in intentional terms.” On such a view our belief/desire psychology will be “vindicated” through empirical investigation; that is, it will be shown to denote the explanatory (or causally salient) states or events in the production of thought and behavior. That intentional properties, states, or events have causal efficacy---are not mere (...) epiphenomena---is necessary for any such vindication. This paper investigates whether intentional properties can if fact ground or sustain the causal relations empirical psychology aims to reveal. I conclude that intentional properties are not amenable to such an explanatory role, and that, therefore, a different vindication of intentional description is required of the realist. (shrink)

We all want to be happy, and there are plenty of people telling us how it can be achieved. The positive psychology movement, indeed, has established happiness as a scientific concept within everyone's grasp. But is happiness really something we can actively aim for, or is it simply a by-product of how we live our lives more widely? Dr. Mick Power, Professor of Clinical Psychology and Director of Clinical Programmes at the National University of Singapore, provides a critical assessment (...) of what happiness really means, and the evidence for how it can be increased. Arguing that negative emotions are as important to overall well-being as the sunnier sides of our disposition, the book examines many of the claims of the positive psychology movement, including the relationship between happiness and physical health, and argues that resilience, adaptability in the face of adversity, psychological flexibility, and a sense of generativity and creativity are far more achievable as life goals. This is a book which will fascinate anyone interested in positive psychology, or anyone who has ever questioned the plethora of publications suggesting that blissful happiness is ten easy steps away. (shrink)

This paper reports research on the influence of corporate and individual characteristics on managers'' social orientation in Germany. The results indicate that mid-level managers expressed a significantly lower social orientation than low-level managers, and that job activity did not impact social orientation. Female respondents expressed a higher social orientation than male respondents. No impact of the political system origin (former East Germany versus former West Germany) on social orientation was shown. Overall, corporate position had a significantly higher impact (...) on social orientation than did the characteristics of the individuals surveyed. (shrink)

Habermas's transcendentalism in Knowledge and Human Interests ( KHI) deserves to be reappraised for a number of reasons. Prevailing conceptions of strong transcendental arguments, which inform many of his critics, cannot be sustained. The analytic reception of Kant suggests a more modest role for them that is remarkably similar to Habermas's claims for the paradigm of rational reconstruction. Hence a reinterpretation of transcendentalism provides a new basis for establishing a continuity between his early and later work. Habermas's underlying argument (...) structure owes much, albeit unconsciously, to Kant's concept of a regulative idea. Only the "as if" status of regulative ideas allows one to make sense of the metacritical structure of KHI and Habermas's transcendental arguments emerge as deeply hermeneutic in character rather than logical in any formal sense. (shrink)

: In its response to pressures to rationalize health care resource allocation, the American health care system has embraced managed care without concurrent comprehensive health care reform, either in the form of the centralized tax-based systems found in Europe and Canada or that of the Clinton reform plan. What survives is managed care without managed competition, employer mandates, or universal access. Two problems inherent in the incentive structure of managed care plans developed in the absence of comprehensive health care reform (...) work against the public interest. First, sacrifices in terms of medical innovation and quality of care may not be offset by greater equity in the distribution of health care. Second, such managed care plans fail to address the need for long-term accountability. (shrink)

There is a striking resemblance between the physical theory of Plato'sTimaeus and that of the Stoics; striking enough, indeed, to warrant the supposition that the latter was substantially influenced by the former. In attempting to trace the main lines of this influence, scholars have tended to focus attention almost exclusively on the Stoics' choice and characterization of the world's ultimate constituents: a rational principle that pervades and controls a material principle. In this paper, I offer some suggestions about how the (...) early Stoics may have reacted as readers to Plato's literary presentation of the dialogue's cosmogonic myth. On this basis I consider the proposal that the crucial philosophical appeal of the Timaeus for the Stoics – and perhaps the reason it attracted their interest in the first place – lay not in its claims about the Receptacle and World Soul, but rather in its portrayal of the Demiurge who designed the cosmos. (shrink)

Through empirical investigation of the Eurozone and Greek debt crisis 2010–12, this article demonstrates how a peak organization of financial firms—the Institute of International Finance —was able to mobilize its members transnationally to secure several key political and economic objectives. At the height of the crisis, large European banking firms were threatened by the prospect of a disorderly Greek default, coercive intervention by governments, and, potentially, a regional banking collapse. In this context, representatives from the IIF entered the policymaking process (...) to facilitate concerted private sector action, assisting EU officials with the negotiation of a substantial and orderly creditor writedown, and cooperating with legal action by the Greek government to sideline a minority of financial firms hostile to the deal. The article shows that the IIF’s disproportionate influence over policymaking was a result of their technical expertise, their ability to recruit individuals with long-standing experience of sovereign debt restructuring from the public and private sector, and the operation of elite revolving-door processes. In contrast to recent studies showing that financial actors are able to exercise more power at the national level by remaining collectively inactive, these findings suggest that, at the transnational level, financial actors can be most effective at securing their preferences when they are well organized and when they coordinate politically on the basis of collective interests. (shrink)

The thesis of this paper is that corporate activity can best be understood on analogy with the acitivity of persons. The ground for this analogy lies in the nature of activity itself which is common to both and to find a ground therein an analysis of the features of activity is presented based upon a comparison of activity and process by Alburey Castell. Activity is said to be bi-polar with one pole the purpose or goal to be handled in (...) utilitarean fashion and the other pole concerned with the maintenance of the presuppositions of activity.While any goal chosen will have hypothetical oughts as its conditions, it is argued that the presuppositions of activity are categorical oughts in that they cannot be denied without asserting them. And since one of these presuppositions is freedom of choice, thus giving activity the power to destroy its own possibility, these presuppositions function in the context of practice as categorical norms and are universal in their applicability as preserving the possibility of responsible activity for everyone else as well as myself. All activity whether it be other-regarding or self-regarding (self-interest in the business world) is subject to the norms of its own possibility, its enabling conditions, and this constitutes the moral ground for personal, managerial and a basis for inquiry into corporate responsibility. (shrink)

B. Readings (University in Ruins. Cambridge: Harvard University Press, 1996) argued that universities have abandoned their original project of promoting a national culture and have tried to substitute by embracing globalization, but the vagueness and incoherence of the concept has failed to return purpose to the University. The academic treatment of corporate social responsibility illustrates this dilemma. For a generation after H.R. Bowen (Social Responsibilities of the Businessman. New York: Harper & Row, 1953) founded the field, scholars struggled to (...) fit the concept within a national system of pluralistic power-sharing among a variety of institutions that would define and enforce standards of responsibility necessary for the general good of American society. That understanding changed in the nineteen eighties, shortly after corporate executives had united to an unprecedented degree to direct the power of government in their interests, influence the public agenda, and roll back the power of unions. In response, business ethicists began to reformulate corporate social responsibility as a voluntary practice on the part of these same executives. Since the Kantian and Lockean principles upon which this approach was based were themselves problematic, it is not surprising that the experience gained over the last generation casts doubt on the efficacy of this reliance on voluntary restraint and personal initiative. However, circumstances that include the failure of globalization to deliver on its promises may have changed sufficiently in recent years to revive interest in approaches that acknowledge the importance of countervailing power for encouraging greater corporate social responsibility. (shrink)

Drawing from a four-year study of US science institutions that support biological control of arthropods, this article examines the decline in biological control institutional capacity in California within the context of both declining public interest science and declining agricultural research activism. After explaining how debates over the public interest character of biological control science have shaped institutions in California, we use scientometric methods to assess the present status and trends in biological control programs within both the University of California Land (...) Grant System and the California Department of Food and Agriculture. We present available data on the number of scientific positions and the types of positions to discuss the impact on the amount of public interest research on biological control in California. We use sociograms to depict how biological control science networks have been reconfigured over time. Our quantitative and qualitative analyses indicate that the following factors contributed to the decline of biological control science in California over the 45-year period analyzed: (1) the institutional reconfiguration of university research priorities; (2) the fraying networks within and increasing specialization of biological control science; (3) the transformation of the social organization of the life science work, including privatization; and (4) the abandonment of this thematic area by civil society activist groups. This broad array of forces suggests that biological control, as a public interest science, will require a deliberate intervention, based on advocacy of clear public interest criteria. (shrink)

In Infotopia, citizens enjoy a wide range of information about the organizations upon which they rely for the satisfaction of their vital interests. The provision of that information is governed by principles of democratic transparency. Democratic transparency both extends and critiques current enthusiasms about transparency. It urges us to conceptualize information politically, as a resource to turn the behavior of large organizations in socially beneficial ways. Transparency efforts have targets, and we should think of those targets as large organizations: (...) public and civic, but especially private and corporate. Democratic transparency consists of four principles. First, information about the operations and actions of large organizations that affect citizens’ interests should be rich, deep, and readily available to the public. Second, the amount of available information should be proportionate to the extent to which those organizations jeopardize citizens’ interests. Third, information should be organized and provided in ways that are accessible to individuals and groups that use that information. Finally, the social, political, and economic structures of society should be organized in ways that allow individuals and groups to take action based on Infotopia’s public disclosures. (shrink)

This study provides empirical evidence in relation to a growing body of literature concerned with the ‘socialisation’ effects of accounting and business education. A prevalent criticism within this literature is that accounting and business education in the United Kingdom and the United States, by assuming a ‘value-neutral’ appearance, ignores the implicit ethical and moral assumptions by which it is underpinned. In particular, it has been noted that accounting and business education tends to prioritise the interests of shareholders above all (...) other stakeholder groups. This paper reports on the results of a set of focus group interviews with both undergraduate accounting students and students commencing their training with a professional accounting body. The research explores their perceptions about the purpose of accounting and the objectives of business. The findings suggest that both university and professional students' views on these issues tend to be informed by an Anglo-American shareholder discourse, whereby the needs of shareholders are prioritised. Moreover, this shareholder orientation appeared to be more pronounced for professional accounting students. (shrink)

This study provides empirical evidence in relation to a growing body of literature concerned with the ‘socialisation’ effects of accounting and business education. A prevalent criticism within this literature is that accounting and business education in the United Kingdom and the United States, by assuming a ‘value‐neutral’ appearance, ignores the implicit ethical and moral assumptions by which it is underpinned. In particular, it has been noted that accounting and business education tends to prioritise the interests of shareholders above all (...) other stakeholder groups. This paper reports on the results of a set of focus group interviews with both undergraduate accounting students and students commencing their training with a professional accounting body. The research explores their perceptions about the purpose of accounting and the objectives of business. The findings suggest that both university and professional students' views on these issues tend to be informed by an Anglo‐American shareholder discourse, whereby the needs of shareholders are prioritised. Moreover, this shareholder orientation appeared to be more pronounced for professional accounting students. (shrink)

Social evolution theory conventionally takes an externalist explanatory stance, treating observed cooperation as explanandum and the positive assortment of cooperative behaviour as explanans. We ask how the circumstances bringing about this positive assortment arose in the first place. Rather than merely push the explanatory problem back a step, we move from an externalist to an interactionist explanatory stance, in the spirit of Lewontin and the Niche Construction theorists. We develop a theory of ‘social niche construction’ in which we consider biological (...) entities to be both the subject and object of their own social evolution. Some important cases of the evolution of cooperation have the side-effect of causing changes in the hierarchical level at which the evolutionary process acts. This is because the traits that act to align the fitness interests of particles in a collective can also act to diminish the extent to which those particles are bearers of heritable fitness variance, while augmenting the extent to which collectives of such particles are bearers of heritable fitness variance. In this way, we can explain upward transitions in the hierarchical level at which the Darwinian machine operates in terms of particle-level selection, even though the outcome of the process is a collective-level selection regime. Our theory avoids the logical and metaphysical paradoxes faced by other attempts to explain evolutionary transitions. (shrink)