Late 2009, the Microsoft Corporation terminated its sales, distribution and upgrading of Microsoft Office Accounting. This article presents an ethical analysis of the way in which Microsoft Corporation effected its decision to withdraw the product with special emphasis on how consumer expectations were formed, maintained and handled throughout the lifecycle of the accounting software in question. The analysis proceeds from initial reflections on and arguments for the ethical significance of consumer expectations – an area which has until recently only (...) received little attention in moral analysis. (shrink)

For much of the last 50 years, a key platform animating public sector reform in Canada and elsewhere has been that efficiency and effectiveness can be achieved by adapting private sector financial management methods and practices. We argue that the recent re-establishment of the Office of the Comptroller General (OCG) of Canada represents a key element of a program of strengthening financial accountability that has emerged within the Canadian Federal Government. Although this program is longstanding and is associated (...) Canada’s implementation of new public management initiatives, it has recently drawn particular sustenance from the sponsorship scandal in Canada. We demonstrate that the reincarnated OCG, re-established amid a rhetoric of “modernization” and of “strengthening” accountability, has a wide-ranging mandate to enhance financial and audit controls, create financial standards, nurture professional development, and oversee government spending. We explore some of the consequences of this development and of the broader financial accountability mechanisms introduced in response to the Sponsorship scandal within the Canadian public sector. (shrink)

Most countries compile evidence from witnesses and victims manually, whereby the interviewer assimilates what the interviewee says during the course of an interview to produce an evidential statement. This exploratory research examined the quality of evidential statements generated in real world investigations. Transcribed witness/victim interviews were compared to the resultant written statements produced by the interviewing officer and signed as an accurate record by the interviewee. A coding protocol was devised to assess the consistency of information between what was said (...) by the interviewee in the verbal interview and what was reported in the written statement. Statements contained numerous errors including omissions, distortions, and the inclusion of information not mentioned in the verbal interview. This exploratory work highlights an important area for future research focus. (shrink)

While leaders in many times and places from ancient Greece to today have been called to account, it has been claimed that leaders in ancient Athens were called to account more than any other group in history. This paper surveys the distinctive ways in which Athenian accountability procedures gave the democratic people as a whole a meaningful voice in defining, revealing, and judging the misuse of office, and in holding every single official regularly and personally accountable for their (...) use of their powers. By then assessing a drastic case of unaccountability in a certain moment of Athenian history – the rule of the Thirty in 404–403 BCE – and how accountability was ultimately imposed on them, the paper concludes with thoughts about what might deepen and restore trust in the accountability of public officials today. (shrink)

We add texture to the conclusion of Duchon and Drake (Journal of Business Ethics, 85, 2009, 301) that extreme narcissism is associated with unethical conduct. We argue that the special features possessed by financial accounting facilitate extreme narcissism in susceptible CEOs. In particular, we propose that extremely narcissistic CEOs are key players in a recurring discourse cycle facilitated by financial accounting language and measures. Such CEOs project themselves as the corporation they lead, construct a narrative about the corporation and themselves (...) using financial accounting measures, and then reflect on how their accounting-constructed performance is perceived by stakeholders. We do not present empirical evidence about whether the use of accounting language and measures leads to unethical behaviour by extreme narcissistic CEOs — although the conclusions of Duchon and Drake (2009) suggest empirical support is probable. Rather, we focus on developing alertness to the potential for accounting, when engaged by an extremely narcissistic CEO, to be a precursor or implement of unethical behaviour. (shrink)

We draw from upper echelons theory to investigate whether the presence of a chief sustainability officer (CSO) is associated with better corporate environmental performance in highly polluting industries. Such firms are under strong pressure to remediate environmental damage, to comply with regulations, and to even exceed environmental standards. CSOs in these firms are likely to be hired as legitimate agents to lead and successfully implement environmental strategy aimed at reducing pollution levels. Interestingly and contrary to our expectations, we found that (...) the presence of a CSO is associated with higher levels of pollution emissions. Nonetheless, we found that the CSO has a positive influence on a firm’s environmental performance if faced with strict environmental regulations. We argue that the enforcement of environmental regulations enhances monitoring and accountability of pollution emissions. The sample for this study comprised all the S&P 500 firms required by the Environmental Protection Agency to annually report their toxic emissions to the Toxic Release Inventory. Data were collected for a 6-year period from 2006 to 2011. We used a panel data regression and employed propensity score matching to correct for potential endogeneity problems. (shrink)

. The accounting profession’s image and reputation is built upon the members of the profession acting with the “highest sense of integrity” in “the public interest” (AICPA, 2003, www.aicpa.org/about). The Enron debacle initiated the latest crisis facing the profession regarding its image and reputation. The American Institute of Certified Public Accountants (AICPA) is the largest professional body representing the accounting profession and the one to which regulators have looked in establishing and upholding professional standards relating to the public practice of (...) accounting and auditing. One of the AICPA’s responsibilities is to “promote public awareness and confidence in the integrity, objectivity, competence and professionalism of CPAs ....” (AICPA, 2003, www.aicpa.org/about). We analyze the public statements issued by the AICPA (i.e., press releases, speeches of officers, testimony, published articles) during this ethical and identity crisis beginning with the AICPA’s first public statement on the Enron debâcle (AIPCA 2001) and concluding with the AICPA recognizing the need for a “new accounting culture” (Melancon 2002). In order to better understand the public discourse, we use image restoration theory (Benoit, 1995), because it provides a typology of strategies for dealing with the public face of crises. We identify the three most common strategies the AICPA employs during this period. Proposals for taking corrective action represent the most commonly employed strategy, but the analysis also indicates an attempt to evade responsibility by claiming defeasibility and to reduce the offensiveness of the situation by employing a bolstering strategy. A second analysis using DICTION, a software package useful in revealing latent dimensions in a text, indicates that early statements tend to use language related to accomplishing specific action while the later statements tend more toward general language that relates to peoples’ everyday lives. The findings raise questions as to substantive nature of the changes proposed by the AICPA, and thus, the extent to which the public interest is being served by them. (shrink)

This article explores the peculiarities of the tort of misfeasance in a public office from the perspective of two popular, contemporary theories of tort law: the rights-based theory of Robert Stevens, and the corrective justice theory of Ernest Weinrib. It identifies four significant problems of fit for these theories: viz, the fact that this tort does not protect a clearly defined private law right; the fact that its touchstones of liability include concepts that are highly unusual in tort law (...) (such as malice, recklessness and bad faith); the fact that it confounds the private/public law dichotomy envisaged by both authors, and the fact that it is both animated by, and makes ready use of, public policy considerations. It is nonetheless argued that these apparent oddities are not unique to this tort (each featuring elsewhere in tort law) and that, therefore, misfeasance in a public office is by no means as anomalous as these theories would lead us to believe. Having established that it is not a theoretical anomaly, the article goes on to suggest that this tort also serves a discrete and vital role in holding public officers to account thus rendering implausible any suggestion that it has very little to commend it in practical terms, or that it ought to be abolished. (shrink)

This paper draws from critical data studies and related fields to investigate police officer-involved homicide data for Los Angeles County. We frame police officer-involved homicide data as a rhetorical tool that can reify certain assumptions about the world and extend regimes of power. We highlight the possibility that this type of sensitive civic data can be investigated and employed within local communities through creative practice. Community involvement with data can create a countervailing force to powerful dominant narratives and supplement activist (...) projects that hold local officials accountable for their actions. Our analysis examines four Los Angeles County police officer-involved homicide data sets. First, we provide accounts of the semantics, granularity, scale and transparency of this local data. Then, we describe a “counter data action,” an event that invited members of the community to identify the limits and challenges present in police officer-involved homicide data and to propose new methods for deriving meaning from these indicators and statistics. (shrink)

In the history of political thought, the relationship between property and power has been a central preoccupation. The very nature of private property, on many accounts, is to put owners in a position of self-serving power to make decisions about matters of concern to others. In many legal systems, the vast power of owners is pervasive, as an ever greater range of resources is brought within the property regime and subjected to private power backed by the coercive power of the (...) state. Political and legal philosophers have long puzzled over how to reconcile the nature of private property with the limits and social responsibilities upon which, at least for some accounts, property’s legitimacy depends. The perennial question, then, is how best to understand the nature of property such that property’s limits can also be accounted for coherently within our legal and constitutional arrangements. Robé’s book Property, Power and Politics provides us with a wide-ranging analysis of property. There is much that we agree with and applaud here. In this contribution we seek to situate a key aspect of his work within this larger context, and to offer a criticism of one element of his view: his rejection of an understanding of ownership as an office. In Robé’s analysis, offices belong in the public sphere, where officeholders are held to account by their constituencies. We argue that Robé’s rejection of the idea of ownership-as-office rests on a misunderstanding of the legal concept of “office.” Moreover, this idea, properly understood, provides sound conceptual support for the normative aims of Robé’s account: to bind property and social responsibility tightly together. Robé’s project to criticize the virtually unlimited power of private owners in the contemporary world is served, not undermined, by understanding property as an office. First, we provide a brief summary of the key elements of Robé’s view of property (Part II). We then introduce a theoretical perspective on property as office as it has been developed in legal theory (Part III). Finally, we argue that this perspective fits better with Robé’s stated purposes than his own rejection of it suggests and raises some questions for future discussion (Part IV). (shrink)

Do chief financial officers (CFOs) of publicly held corporations agree with the Institute of Management Accountants' (IMA) Standards of Ethical Conduct and are they willing to adopt them? To address these issues, a survey was conducted concerning the Standards. The IMA issued the Pronouncement of Standards in June, 1982.In November, 1992, 790 survey questionnaires were mailed to chief financial officers (CFOs) of corporations listed in Forbes. These CFOs held the positions of vice president of finance and controller. Completed questionnaires were (...) received from 208 CFOs representing a 26.3% response rate. The questionnaire employed a 5-point Likert scale and included seven demographic questions to facilitate the interpretation of the findings. (shrink)

This article explores the relevance of the Theory of Planned Behavior to whistleblowing research, and considers whether its widely tested validity as a model of the link between attitudes, intention, and behavior might make it an appropriate candidate for a general theory to account for whistleblowing. This proposition is developed through an empirical test of the theory's predictive validity for whistleblowing intentions. Using a sample of 296 Korean police officers, the analysis showed that attitude, subjective norm, and perceived behavioral control (...) all had significantly positive main effects on internal whistleblowing intentions, but for external whistleblowing intentions only subjective norm was significant. The implications of these findings for applying the Theory of Planned Behavior to whistleblowing research are discussed. (shrink)

Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)

A new reading of Plato’s political thought Plato famously defends the rule of knowledge. Knowledge, for him, is of the good. But what is rule? In this study, Melissa Lane reveals how political office and rule were woven together in Greek vocabulary and practices that both connected and distinguished between rule in general and office as a constitutionally limited kind of rule in particular. In doing so, Lane shows Plato to have been deeply concerned with the roles and (...) relationships between rulers and ruled. Adopting a longstanding Greek expectation that a ruler should serve the good of the ruled, Plato’s major political dialogues—the Republic, the Statesman, and Laws—explore how different kinds of rule might best serve that good. With this book, Lane offers the first account of the clearly marked vocabulary of offices at the heart of all three of these dialogues, explaining how such offices fit within the broader organization and theorizing of rule. Lane argues that taking Plato’s interest in rule and office seriously reveals tyranny as ultimately a kind of anarchy, lacking the order as well as the purpose of rule. When we think of tyranny in this way, we see how Plato invokes rule and office as underpinning freedom and friendship as political values, and how Greek slavery shaped Plato’s account of freedom. Reading Plato both in the Greek context and in dialogue with contemporary thinkers, Lane argues that rule and office belong at the center of Platonic, Greek, and contemporary political thought. (shrink)

Since Kant, the standard response to the commandment to love has been that our affections are not ours to command, and so an obligation to feel lovefor another cannot reasonably be demanded. On this account, we must say that a parent who fails to love his or her child, in the sense of feeling affection for himor her, has not violated any obligation toward that child. Maybe we could say still that the parent is deficient somehow, but we could not (...) characterize this deficiency as a moral failing. Here, then, is the subject of this paper: In the specific context of the parent-child relationship, is the commandment to love reasonable? Are we warranted in saying that the “offices of nature” include an officium caritatis, in a sense exceeding benevolence? My answer is yes, but it is necessary then to come to terms with Kant’s reasons for answering no. (shrink)

Are public officials morally justified in threatening violence, engaging in deception, or forcing citizens to act for their own good? Can individual officials be held morally accountable for the wrongs that governments commit? Dennis Thompson addresses these questions by developing a conception of political ethics that respects the demands of both morality and politics. He criticizes conventional conceptions for failing to appreciate the difference democracy makes, and for ascribing responsibility only to isolated leaders or to impersonal organizations. His book seeks (...) to recapture the sense that men and women, acting for us and together with us in a democratic process, make the moral choices that govern our public life. Thompson surveys ethical conflicts of public officials over a range of political issues, including nuclear deterrence, foreign intervention, undercover investigation, bureaucratic negligence, campaign finance, the privacy of officials, health care, welfare paternalism, drug and safety regulation, and social experimentation. He views these conflicts from the perspectives of many different kinds of public officials - elected and appointed executives at several levels of government, administrators, judges, legislators, governmental advisers, and even doctors, lawyers, social workers, and journalists whose professional roles often thrust them into public life. In clarifying the ethical problems faced by officials, Thompson combines theoretical analysis with practical prescription, and begins to define a field of inquiry for which many have said there is a need but to which few have yet contributed. Philosophers, political scientists, policy analysts, sociologists, lawyers, and other professionals interested in ethics in government will gain insight from this book. (shrink)

Of Rule and Office offers an account of Plato as a pre-eminent theorist of ‘constitutional rule’. In this comment I’ll pose some questions about the relationship between ‘constitution’ and ‘rule’ (...

This paper proposes a philosophically informed decision-making methodology, inspired by Aristotle, that encourages constructive discussions amongst employers and employees; is directed towards shared higher-level goals; is consistent with planning frameworks already in place in many businesses; can be amended over time without disruptive disputes; and accounts for the particularities of each industry, enterprise, workplace, and job. It seeks to establish a more fundamental basis for discussions about remote vs. in-person office work: specifically, the purpose and nature of the work (...) of those affected. If these matters can be decided, then subsequent discussions might be focused more upon the shared outcomes to which stakeholders are committed and less upon individual preferences and ‘hunches.’. (shrink)

In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm's commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between membership and firm size, we also document a negative relationship between EOA membership and the executive's time in position and, to a more modest extent, accounting returns. Pursuing this further, we present evidence that firms with past (...) legal issues may seek EOA membership as a signal of their intention to be compliant in the future. (shrink)

In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm's commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between membership and firm size, we also document a negative relationship between EOA membership and the executive's time in position and, to a more modest extent, accounting returns. Pursuing this further, we present evidence that firms with past (...) legal issues may seek EOA membership as a signal of their intention to be compliant in the future. (shrink)

In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm''s commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between membership and firm size, we also document a negative relationship between EOA membership and the executive''s time in position and, to a more modest extent, accounting returns. Pursuing this further, we present evidence that firms with past (...) legal issues may seek EOA membership as a signal of their intention to be compliant in the future. (shrink)

Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of ethics starting in 2005. We checked these companies’ codes again in 2011 to confirm their continued implementation. Financial restatements were used as a dependent variable to measure improved financial reporting after the (...) adoption of the financial codes. The results confirm that the adoption of a financial code of ethics improves the integrity of financial reporting. (shrink)

Generally, rational decision-making is conceived as arriving at a decision by a correct application of the rules of logic and statistics. If not, the conclusions are called biased. After an impressive series of experiments and tests carried out in the last few decades, the view arose that rationality is tough for all, skilled field experts not excluded. A new type of planner's counsellor is called for: the normative statistician, the expert in reasoning with uncertainty par excellence. To unravel this view, (...) the paper explores a specific practice of clinical decision-making, namely Evidence-Based Medicine. This practice is chosen, because it is very explicit about how to rationalize practice. The paper shows that whether a decision-making process is rational cannot be assessed without taking into account the environment in which the decisions have to be taken. To be more specific, the decision to call for new evidence should be rational too. This decision and the way in which this evidence is obtained are crucial to validate the base rates. Rationality should be model-based, which means that not only the isolated decision-making process should take a Bayesian updating process as its norm, but should also model the acquisition of evidence (priors and tests results) as a rational process. (shrink)

This paper investigates the correlation between the quality of corporate social responsibility disclosure and financial performance. It also investigates the moderating role of chief executive officer power in the relationship between the quality of CSR disclosure and firm value in Chinese listed companies. The evidential research used the up-to-date sample of unbalanced findings for the period of 2014–2020, from the registered Chinese firms in the Shenzhen and Shanghai Stock Exchanges as samples for the study. As a starting point technique, the (...) STATA 15 has been used to test pooled ordinary least squares regression on a sample of Chinese listed companies. We use 1-year lagged regression and two SLS regressions to monitor the potential endogeneity problem. The imbalanced data set was received from the China Stock Market and Accounting Research web page, which is the most significant source of information for Chinese publicly listed firms. Data on CSR information items and media reporting are compiled manually. The findings of the study revealed that there are positive FP consequences for the companies engaged in the quality of CSR disclosure. We also report that higher CEO power negatively enhances the quality of CSR disclosure effect on the FP of FV. The research investigates the impact of CSR disclosure and FP by presenting evidence of the moderating role of CEO power. Therefore, it is suggested that a higher law for CSR engagement and disclosure be implemented in China, and robust measures for the implementation of CEO power, although there are financial advantages to be gained. A key relevance to the empirical quality of CSR disclosure research can be recognized as the moderating role of CEO power in the quality of CSR disclosure, FP, and FV in the context of Chinese study. The findings are robust with the use of an instrumental variable method. (shrink)

This article analyses the dynamics of the use of institutional categories in institutional encounters. The focus is on documenting how categories are invoked to index what is relevant to situated knowing in interactional sequences where there is a need to bridge the gap between action and expectation. This general problem has been studied in the context of interactions between job applicants and vocational guidance officers in a public employment agency. Institutional categories are inference-rich, and they work as flexible tools that (...) allow participants to recontextualize and negotiate the issues at stake. In this sense, categories serve as constitutive tools that can be crafted to fit into a broad range of circumstances. However, in order to produce a relevant account, participants’ ways of reasoning need to fit into the institutionally specific traditions of argumentation and the practical outcomes which need to be produced. In this sense, the focus on accounting practices is illuminating when attempting to understand the situated knowing that maintains institutional practices. (shrink)

In this response essay, Ceva and Ferretti reply to their critics and clarify some key aspects of their book. Specifically, the discussion starts by elaborating on the notion of an ethics of office accountability, explaining that the specification of institutional norms of officeholders behaviour is the result of practices of officeholders' interaction (including democratic practices) and reflection. The second theme is the responsibility for political corruption. The authors emphasise the importance of focussing not only on retrospective responsibility, for (...) the sake of punishing corrupt behaviour, but especially on accountability as a form of self-reflection by the officeholders on the weaknesses of their institutional work together. This exercise is preliminary to their assuming forward-looking responsibilities for anti-corruption. The third and final part discusses political corruption as a specifically interactive wrong. For the authors, the magnitude and moral salience of the wrong of corruption, as well as the different wrongs implicated both from an interactive perspective and in consideration of the harm caused to third parties, must be assessed in light of the context and the moral standing of the public institution in question. In this sense, political corruption is a pro tanto wrong. (shrink)

According to the Psychological Account of personal identity, personal identity across time is maintained by some form of psychological overlap or continuance. I show that the Psychological Account has trouble accommodating cases of transient retrograde amnesia. In such cases, the transitivity of psychological continuity may break down. I consider various means of responding to this problem, arguing that the best available response will undercut our ability to rely on intuitions about brain transplantation to support the Psychological Account. When the Psychological (...) Account is re-interpreted in such a way as to overcome the problems posed by cases of transient retrograde amnesia, it turns out that standard brain transplantation cases involve details which are strictly irrelevant according to the theory. On the other hand, these features seem to drive our intuitions about survival in these cases. In this way, my argument undermines one of the key motivations for adopting the Psychological Account. (shrink)

In an underappreciated tract by George Novack, Pragmatism versus Marxism, the American Trotskyite and union organizer launched a vicious attack on John Dewey's career as a professional philosopher. He alleged that Deweys ideas were inaccessible to all but a small community of fellow academicians. While Novack concedes that Deweys philosophical inquiries had a cross-pollinating influence on other academic fields, he doubts that the beneficial products of those inquiries traveled far beyond the walls of the so-called ivory tower. Larry Hickman understands (...) Dewey's claim in Experience and Nature that philosophy serves as a liaison officer to mean that philosophers should provide a common lexicon that translates between distinct disciplinary discourses. Philosophy's role, in other words, is to facilitate interdisciplinarity. According to my thesis, both Novack and Hickman are mistaken, though in different degrees and for different reasons. The problem is that Novacks challenge is perfectly compatible with Hickmans interpretation of Deweys liaison officer claim. While Hickmans account is more warranted than Novacks, it still offers an interpretation of Dewey's expansive view of philosophy's function that is far too limited to overcome challenges resembling Novacks, or so I argue. (shrink)

Pascal’s paper indicates how far we have come. Now as then, however, there is a need to reflect from outside the cocoon of our agencies, institutions, and disciplines to behold the enterprise that shapes both our behavior and our interpretations of it. For the boundary separating propriety from impropriety continues to move. Just as science, and the knowledge it begets, continues to evolve, so must our collective standards. The lessons of time include this: ORI or biomedical research is no island; (...) each is connected to a body of practitioners who are accountable to a society that is ever-more skeptical of expert knowledge and the institutions entrusted with its development. We are participants in a process of continuous improvement , not occupants of a state of grace. For the good of the enterprise we cherish, it is best that we all remember that. (shrink)

Between 1924 and 1937, the Jesuit Curia in Rome repeatedly placed restrictions on what Jesuit priest‐paleontologist Pierre Teilhard de Chardin was allowed to write on those aspects of human origins that, in the view of the Curia, had theological as well as scientific aspects. In 2018, David Grumett and Paul Bentley published an account of the first of those restrictions, together with a previously undiscovered document associated with that restriction. This article corrects a relatively important error in their historical narrative, (...) offers an alternative to their comments about the case, and concludes by embedding the events of 1924–1925 in a slightly larger history of Teilhard's relations with the Jesuit Curia and with the Holy Office. That larger narrative shows that, while Grumett and Bentley's account was mistaken about the involvement of the Holy Office in the case they discuss, it was not wrong about the concerns of that Congregation in questions of human origins. (shrink)

Since January 2020, Canadian Chief Medical Officers (CMOs) have rapidly evolved into public figures. However, the gendered makeup of this role seems to map onto CMO communication: 10 CMOs are women and 7 use Twitter to communicate, as opposed to 7 men, of whom only 3 have Twitter accounts. Adopting the theoretical lens of language ideology, this paper explores language and gender dimensions of Canadian Chief Medical Officer (CMO) health discourse by analyzing pandemic tweets from CMOs (January 2020-June 2021, 21,389 (...) tweets, 930,0883 words) using corpus-assisted discourse studies. Results suggest that male and female CMOs have not communicated to the same extent, nor have they used the same (range of) languages. Also, there are differences with regard to expressions of authority and compassion. While a paucity of male data poses methodological challenges, it also raises questions about the specific and disproportionate communication work accorded to and undertaken by women. The paper concludes by arguing that female CMOs’ adherence to stereotypically gendered ways of speaking is a strategy for navigating volatile online and offline environments, but that this raises questions about the longer-term impacts of authority in gendered discourse. (shrink)

This article contributes to the project of historicizing the emergence of printed books as a mass cultural form in the 20th century and after, in addition to exploring the political-economic struggles both occasioning and occasioned by their constitution as such. In doing so, it both models and reflects on what a possible historiography of technology "after social constructionism" might look like. More specifically, it attempts to account for the behind-the-scenes or "back office" processes through which commodification takes place in (...) the sphere of book distribution, and it does so by focusing principally on communication and information technologies such as the international standard book number (ISBN) and machine readable bar codes. This history, overall, complements the more hopeful narratives of mass culture's democratizing potential, by telling a story about how increased opportunities for middle class social advancement depend on intensified - and intensely technological - work processes for those employed in the sphere of commodity distribution. This essay demonstrates, moreover, how dominant metaphors and frameworks that have guided Social Construction of Technology (SCOT) research (e.g., "actor-networks," "seamless webs," and so forth) must be amended to account better for power, contradiction, and antagonism within the history of technology. (shrink)

Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)

The purpose of this study is to extend research which has looked at moral judgment. Specifically, the study examines the impact of moral judgment on the budget allocations made by government budget officers. Additionally, and as a result of previous research findings, the study looks at the relationship between political ideology, gender, age, profession and moral judgment.Results support prior research which has found an association between political ideology and moral judgment, and between gender and moral judgment.There was no indication that (...) the level of moral judgment among accountants is different from that of other individuals serving as budget officers, or that age is significantly related to moral judgment. Additionally, the study finds that an individual's level of moral judgment has less of an impact on the individual's actions than does political ideology. Study results contribute to an understanding of the relationship of moral judgment to accounting, and the relationship of moral judgment to behavior. The study also adds to research into the relationship of political ideology and moral judgment. (shrink)

Can the use of focus groups be helpful to get to the roots of ethical issues in the accounting profession? The activities of one such group at Cranfield throws considerable light on the pressures to which individual accountants can be subjected. Professor Vyakarnam has recently been appointed to the Chair of Enterprise at Nottingham Trent University. Sri Srikanthan is Senior Lecturer in the Finance and Accounting Department at Cranfield University School of Management, where Sharon Fitzsimons is Research Officer in the (...) Economics Group. (shrink)

Prior research suggests that voluntary environmental governance mechanisms operate to enhance a firm’s environmental legitimacy as opposed to being a driver of proactive environmental performance activities. To understand how these mechanisms contribute to the firm’s environmental legitimacy, we investigate whether environmental corporate governance characteristics are associated with voluntary environmental disclosure. We examine an increasingly important attribute of a firm’s disclosure setting, namely the disclosure of greenhouse gas (GHG) information. GHG information represents proprietary non-financial information about the firm’s exposure to environmental (...) concerns and is related to the firm’s operations and future profitability. Thus, we expect governance participants would view such information as a potentially important strategic device for managing stakeholders’ demands for information concerning environmental risks. We find that the presence of an environmental committee and a Chief Sustainability Officer (CSO) is positively associated with the likelihood of GHG disclosure and that CSOs are associated with disclosure transparency. Further analysis reveals that the likelihood of disclosure is associated with committee size, number of committee meetings, expertise of committee members and CSO, and overlap between the environmental committee and audit committee. Only expertise of the environmental committee members and the CSO are associated with GHG disclosure transparency, while larger committees tend to be associated with lower transparency. Our results are particularly important to those with interests in evaluating the potential role that corporate governance mechanisms play in responding to stakeholder concerns about environmental risks. Directors and officers who are considering appointment to similar governance positions, may wish to consider what attributes would make such governance positions more influential. (shrink)

When there have been substantial failures by institutional leadership in their oversight responsibility to protect research integrity, the public should demand that these be recognized and addressed by the institution itself, or the funding bodies. This commentary discusses a case of research failures in developing genomic predictors for cancer risk assessment and treatment at a leading university. In its review of this case, the Office of Research Integrity, an agency within the US Department of Health and Human Services, focused (...) their report entirely on one individual faculty member and made no comment on the institution’s responsibility and its failure to provide adequate oversight and investigation. These actions missed an important opportunity to emphasize the institution’s critical responsibilities in oversight of research integrity and the importance of institutional transparency and accountability. (shrink)

Scholars and international organizations engaged in institutional reconstruction converge in recognizing political corruption as a cause or a consequence of conflicts. Anticorruption is thus generally considered a centrepiece of institutional reconstruction programmes. A common approach to anticorruption within this context aims primarily to counter the negative political, social, and economic effects of political corruption, or implement legal anticorruption standards and punitive measures. We offer a normative critical discussion of this approach, particularly when it is initiated and sustained by external entities. (...) We recast the focus from an outward to an inward perspective on institutional action and failure centred on the institutional interactions between officeholders. In so doing, we offer the normative tools to reconceptualize anticorruption in terms of an institutional ethics of ‘office accountability’ that draws on an institution’s internal resources of self-correction as per the officeholders’ interrelated work. (shrink)

In this contribution I offer an analysis of some specific theses defended by Ceva and Ferretti (2021). First, I raise a question related to the theoretical work done by the sabotage of an institution’s raison d’être when both describing and morally evaluating political corruption. In particular, I will ask whether the ultimate moral reason why corruption is a moral wrong rests on the sabotage of the raison d’être that it entails and to which it could be con-substantially tied. Relatedly, I (...) will explore whether the sabotage of an institution’s raison d’être can be described without that particular cause-effect relationship which is the relationship between action and its consequences, and if the relation holds, whether we can still guarantee the constitutivist account of the moral agent that the authors favor. The second question I pose concerns the deficit of “office accountability” which according to the authors would be at the heart of the moral wrong of which political corruption consists. I will wonder whether this deficit is sufficient to capture political corruption, although it is certainly a necessary manifestation of it. Finally, I will argue that in order to grasp the phenomenon of political corruption not only should we look at intra-institutional relations, but also at the inter-institutional ones. A succinct appendix on the common sense semantics of the adjective “corrupt” completes my commentary. (shrink)

Many intergovernmental organizations have recently established offices of internal oversight. Yet scandals have revealed serious flaws in the design of these institutions. This study argues that this is due, in great part, to the initial use of an imperfect domestic model.

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Philosophy 38.4 (2000) 529-548 [Access article in PDF] Shaftesbury's Two Accounts of the Reason to be Virtuous Michael B. Gill College of Charleston 1. Anthony Ashley Cooper, the third Earl of Shaftesbury (1671-1713), was the founder of the moral sense school, or the first British philosopher to develop the position that moral distinctions originate in sentiment and not in reason alone. Shaftesbury thus struck (...) the initial blow in the battle waged by sentimentalists such as Hutcheson and Hume against rationalists such as Cudworth and Clarke.Such is a common view of Shaftesbury's place in the history of moral philosophy.1 But while this common view is accurate in a very general sense, it also oversimplifies in a manner that threatens to misrepresent the development of modern ethical theory and obscure what is most interesting about Shaftesbury.2 The view suggests, in particular, that the most important distinction in early modern British moral philosophy was between sentimentalism and rationalism. There was, however, a distinction ontologically deeper than [End Page 529] that, which explains how Shaftesbury, even while developing his moral sense theory, could at times be much closer to his rationalist predecessors Cudworth and Clarke than to his sentimentalist followers Hutcheson and Hume.In this paper I will elucidate this deeper ontological distinction by examining two different accounts that Shaftesbury gives of the reason to be virtuous. Both of Shaftesbury's accounts are in a sense sentimentalist, but only the second of them constitutes a sharp break from his rationalist predecessors. Shaftesbury himself does not seem fully aware of the radical implications of his second account, but the implications are there nonetheless. And by exposing them we will gain a view not only of a crucial ambiguity in Shaftesbury's thought but also of a central faultline in the history of British moral philosophy. We will also come to see that while Shaftesbury does pave the way for a new ontology of morals, he does so more by accident than by design.3 2. Shaftesbury believes that to be virtuous is to have a benevolent character or a deep non-derivative commitment to promote the "publick Interest."4 He also believes that a person who has a benevolent character will always be happier than a person who does not, and that this constitutes a sufficient reason for each of us to "embrace" virtue (Inquiry 48).5 But of course some will deny that the benevolent person is always happiest and so Shaftesbury sets out to prove that there exists between benevolence and happiness a natural and necessary connection.How does Shaftesbury establish the connection between benevolence and happiness? In two different ways.6 The first way of establishing the connection [End Page 530] can be called the teleological account, and the second way can be called the mental enjoyment account. Let us first examine the teleological account.The initial claim of Shaftesbury's teleological account of the reason to embrace virtue is that benevolence is what is most natural for humans, or their proper end or telos.7 As he puts it just after explaining "whatVirtueis," It has been already shewn, that in the Passions and Affections of particular Creatures, there is a constant relation to the Interest of a Species, or common Nature. This has been demonstrated in the case of natural Affection, parental Kindness, Zeal for Posterity, Concern for the Propagation and Nurture of the Young, Love of Fellowship and Company, Compassion, mutual Succour, and the rest of this kind. Nor will any-one deny that this Affection of a Creature towards the Good of the Species or common Nature, is as proper and natural to him, as it is to any Organ, Part or Member of an Animal-Body, or mere Vegetable, to work in its known Course, and regular way of Growth. 'Tis not more natural for the Stomach to digest, the Lungs to breathe, the Glands to separate juices, or other Intrails to perform their several Offices; however they may by particular Impediments... (shrink)

Can the use of focus groups be helpful to get to the roots of ethical issues in the accounting profession? The activities of one such group at Cranfield throws considerable light on the pressures to which individual accountants can be subjected. Professor Vyakarnam has recently been appointed to the Chair of Enterprise at Nottingham Trent University. Sri Srikanthan is Senior Lecturer in the Finance and Accounting Department at Cranfield University School of Management, where Sharon Fitzsimons is Research Officer in the (...) Economics Group. (shrink)

When citizens are pulled over by police for traffic violations, they often volunteer accounts for their driving conduct. These accounts convey important character qualities about the citizen, as well as exigencies that motivate officer response. We use the method of conversation analysis to show that where a citizen positions an account in the course of an encounter is subject to different interactional-organizational constraints, which in turn afford citizens different resources for self-presentation. We also show that officers are sensitive to citizens’ (...) accounts and respond to them in differentiated ways. In addition to being a resource for self-presentation, citizens’ volunteered accounts are a resource for motivating and shaping police action. (shrink)

In the past few years, the introduction and rapid acceptance of puberty suppression has transformed the clinical treatment of children diagnosed with Gender Identity Disorder. This essay analyzes the narratives used by some advocates of this treatment, particularly the elements of saving children from the looming disaster of puberty and from future abject lives of violence and suicide as transgender adults. It briefly addresses the potential implications of this account for the well being of the children brought under clinical purview.

In lieu of an abstract, here is a brief excerpt of the content:This essay considers hagiography as a spatial-theological genre emerging, so to speak, from the crypts of Christian martyrs where liturgical celebrations commemorate their paradoxical witness to the Paschal mystery, whereby the faithful gain eternal life through temporal death. Later the virtues and miracles of holy men and women, such as ascetics, bishops, mystics and founders of religious communities, are recounted in vitae intended for liturgical offices and contemplative reflection. (...) The relics of these saints are a site for the construction of religious identity and a locus of pilgrimage, as the faithful gather in the churches where the bodily remains are located. Often miracle accounts, collected soon after the death of the saint, are accompanied by miracles at the tomb thereby initiating or furthering the process of veneration and canonization, whence the relics are subsequently transferred to a prominent place within the church, such as the area near the altar. Miracle stories are a constant in liturgical legends, and the vitae of Saint Francis are no exception.In the case of Francis of Assisi, canonization and construction are contemporaneous, since Thomas of Celano's official legend, the Life of Saint Francis, is presented during the initial building phase of the sepulcher basilica. The Paschal paradox of the miraculous, evident in the spatial localization of transcendent power, informs Celano's hagiographical account of miracles in his first text, as well as in the later Legend for Use in the Choir, the Remembrance of the Desire of the Soul, and the Treatise on Miracles. Bonaventure's subsequent conceptualization of Francis's dream body in the Journey of the Soul into God and literary reorganization of the miracle stories in the Major Life, and the absence of Francis's reliquary remains in the Minor Life, dislodges the miraculous from sepulchral stone and regional locales into textual space, which is located in a narrative history but freed from the spatial constraints of ecclesial edifices and geographical locations. As a result, the thaumaturgical founder of Celano's narratives, whose wonders in life and death find a spatial locus in Italy and, particularly, at the basilica tomb, is replaced by the stigmatized Francis. He is the central miracle of Bonaventure's narratives, and readily present anywhere – albeit mediated by the General Minister's own memory – in prayer. This essay posits that this "transitus" of Francis from miracle worker to abiding miracle, especially noticeable in Celano's Legend for Use in the Choir and Bonaventure's Minor Life, is best understood when the performative nature of liturgical legends in sacred space is recognized.1. Choir Legends, Sacred Space and Performative IdentityChoir legends are primarily conceived, composed, and received as spatial texts, ritually performed in a designated sacred space and season. Their ritual context is the Liturgy of the Hours, where believers enter into a dialogical exchange with the divine, grounded in the paradox of the Paschal mystery. Choir legends are unique witnesses to a particular communal image of a saint, whose life of virtue and miraculous deeds is recounted within the dynamics of liturgical prayer and the dominant cultic-cultural identity. Given their essential status within worship, these biographical texts assume a level of iconicity not shared by non-liturgical documents. Specifically intended for communal contemplation and not the promulgation of the saint's cult throughout the universal church, choir legends are similar to opaque windows opening inward on a secluded courtyard of those gathered to recount their family story. While the narrative is accessible to all those who gaze through the aperture and listen attentively, the locus of intent is within the religious community. When the community members – or at least influential leaders – no longer espouse this "prayed" likeness of their father or mother figure, a new image may be constructed, and the previous choir legend is supplanted or even suppressed by another legend that reflects the revised cultural-theological identity. Evidence of this process is found among second.. (shrink)

A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present (...) in competitive markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described. (shrink)