This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases (increases) as a country’s Individualism (Uncertainty Avoidance) increases. The analysis also indicates that women scored significantly higher on Paulhus’ Image Management Subscale on an (...) overall basis and for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus’ measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)

This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases as a country's Individualism increases. The analysis also indicates that women scored significantly higher on Paulhus' Image Management Subscale on an overall basis and (...) for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus' measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)

The purpose of this research is to extend prior research testing the premise that small deviations from ethical behavior lead to even larger deviations from ethical behavior. This study examines the association between a person’s willingness to bribe a police officer to avoid being issued a speeding ticket with their views on inappropriate behavior of corporate executives. Our sample of 528 participants comes from Colombia (90), Ecuador (70), South Africa (131) and the United States (237). As part of our data (...) gathering, we controlled for social desirability response bias in the responses of the students who participated in our study. Our data indicate significant differences between the views of the students from Colombia, Ecuador, and South Africa when compared to the views of the students from the United States. The analysis indicates that, for all four dilemmas, the most significant variable was the belief about how ethical it was to pay a bribe to avoid a traffic ticket. In addition, in three of our four dilemmas, Paulhus’ Impression Management Subscale, which measures social desirability response bias, was the second most significant variable. Finally, in three of the four dilemmas, the students from Colombia, Ecuador and South Africa thought the actions described in the dilemmas were less ethical than the students from the United States. (shrink)

This study examines the methods students use to cheat on class examinations and suggests ways of deterring using an international sample from Australia, China, Ireland, and the United States. We also examine the level of cheating and reasons for cheating that prior research has highlighted as a method of demonstrating that our sample is equivalent to those in prior studies. Our results confirm the results of prior research that primarily employs students from the United States. The data indicate that actions (...) such as having multiple versions of the examination and scrambling the questions on these versions would deter cheating. In addition, given the increased level of cheating and students' increased perception of the social acceptability of cheating in college, the data provided by our international sample also suggest that some relatively simple precautions by instructors could dramatically reduce the level of cheating on in-class examinations. (shrink)

Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations, this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context. We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism, and Power (...) Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’ country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that these country differences associate with Hofstede constructs of Individualism and Masculinity. (shrink)

This research is an extension of Walker Information’s (Business Ethics: Ethical Decision Making and Cases, pp. 235–255, 1999) study on employees’ job attitudes that was conducted exclusively in the United States. Walker Information found that the reputation of the organization, fairness at work, care, and concern for employees, trust in employees, and resources available at work were important factors in an employee’s decision to remain with his or her company. Our sample includes 713 students from seven countries: Canada, Colombia, Ecuador, (...) Hong Kong, Ireland, South Africa, and the United States. When analyzing the entire sample, our data indicate that both social desirability response bias and gender were significant; however, this was not the case when the data are analyzed by country. On an individual country basis, our data suggest that the generally accepted premise that women are more ethically conscious than men was only true for the samples from the United States and Canada. The data also indicate that, while social desirability response bias was significant for the four factors suggesting ethical components for the sample from the United States, this finding was not universal. (shrink)

This study examined whether having attended a public, private or religious affiliated grade and/or high school influenced a college student’s ethical decision making process. We also examined whether having taken an ethics course in college influences a student’s ethical decision making process. Our sample included 508 accounting students (237 men and 271 women) from Albania, Ecuador, Ireland and the United States. Our analyses indicated no differences in ethical decision making that associated with either grade-or-high-school education. While our data showed no (...) difference in the reported attitudes between students from Ecuador and the United States after controlling for social desirability response bias, we found significant differences between the attitudes students from the United States and students from both Albania and Ireland. While gender was also significant for six of our seven scenarios, social desirability response bias was significant in all of our scenarios. (shrink)

This study compares the level of ethics research published in 25 business-ethics journals and the Top-40 journals for the accounting, finance, and marketing disciplines. This research documents an increasing level of ethics research in the accounting and marketing disciplines starting in 1992. While the level of finance doctorates reported by the Association to Advance Collegiate Schools of Business (AACSB) has increased at a higher rate (40.4%) than accounting (18.4%) and marketing (32.2%) since 1995, this increase has not been reflected in (...) the level of ethics scholarship in finance. The level of ethics scholarship in finance remained relatively constant between 1987 and 2005 at an average of seven coauthor-adjusted articles per year. However, both the accounting and marketing disciplines now regularly publish approximately 50 coauthor-adjusted articles each year. (shrink)

This research examines whether having a readily available code of ethics on a corporation's website associates with either their auditor or stock exchange listing. As such, it is the first research that studies the association among readily available codes of ethics, client auditor and stock exchange listing on a longitudinal basis. In our data gathering, we went to the website of each corporation and searched for a readily available disclosure of its code of ethics at the beginning of April 2006 (...) through April 2009 – third-through-sixth anniversaries of the Sarbanes–Oxley Act. Our data indicate that the average readily available rate of codes of ethics for Ernst and Young 's clients was significantly lower than the average readily available rate for the clients of Deloitte and Touche in 2006 and 2007 and PricewaterhouseCoopers in 2007. However, our data indicate no differences among the Big Four firms in 2008 and 2009. Our data indicate that the average readily available rates for the clients listed on the New York Stock Exchange were significantly higher than for clients that were not listed on the NYSE for all four observation points. (shrink)

This research examines whether having a readily available code of ethics on a corporation's website associates with either their auditor or stock exchange listing. As such, it is the first research that studies the association among readily available codes of ethics, client auditor and stock exchange listing on a longitudinal basis. In our data gathering, we went to the website of each corporation and searched for a readily available disclosure of its code of ethics at the beginning of April 2006 (...) through April 2009 – third‐through‐sixth anniversaries of the Sarbanes–Oxley Act. Our data indicate that the average readily available rate of codes of ethics for Ernst and Young's clients was significantly lower than the average readily available rate for the clients of Deloitte and Touche in 2006 and 2007 and PricewaterhouseCoopers in 2007. However, our data indicate no differences among the Big Four firms in 2008 and 2009. Our data indicate that the average readily available rates for the clients listed on the New York Stock Exchange (NYSE) were significantly higher than for clients that were not listed on the NYSE for all four observation points (2006–2009). (shrink)

The extant literature acknowledges social desirability response bias (SDRB) is a pervasive issue for research that uses survey data and proposes several approaches to mitigating the issue, including: self-administered questionnaires, indirect questioning, and direct measurement. The objective of this study is to provide empirical evidence related to the importance of controlling for SDRB and the efficacy of these approaches. Using a primary sample of 365 business majors, we find the most common methodologies used to control for SDRB, self-administered questionnaires and (...) indirect questions, are insufficient. A direct measure of SDRB remains significant when these approaches are used, and the exclusion of this measure affects the significance of other variables. Less than 5% of accounting-and-ethics research using survey data includes a direct control for SDRB. Our study provides empirical evidence on a methodological issue addressed in few existing studies. (shrink)

This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, or both high (...) school and college. Psychology majors scored higher than business majors on both the Defining Issues Test (Rest, 1979a) and the Attitudes on Honesty Scale (AHS, Authors). Using factor analysis, we found significant associations between students' ratings of the importance considerations present in the three cheating scenarios and their estimates of whether cheating would occur (i.e., the Academic Integrity Index). Finally, using logistic regression, we found that the scores on the Attitudes on Honesty Scale and Academic Integrity Index associate with the self-reported cheating behavior of college students. (shrink)

While most ethics studies use student samples, the participants in our research were 306 business professionals from Afghanistan, Germany, Philippines and the United States. Our sample included 168 male business professionals and 138 female business professionals. Our research examined whether factors such as taking a college ethics course, gender, or being from a specific country significantly associate to being sensitive to ethical dilemmas. Our data indicate that individuals who had taken an ethics course in college were more sensitive to two (...) of our four ethical dilemmas. Our analyses indicate that business professionals from Afghanistan and Germany were consistently less sensitive to unethical activities than were the business professionals the United States. Gender was significant in only two of the four scenarios we examined; male business professionals were more likely to agree with the unethical act for these scenarios. Individuals who were more prone to responding in a socially desirable manner reported a lower likelihood of supporting unethical actions. Our research raises questions about the difference between being required to take an ethics course versus taking an elective ethics course. Finally, our research indicates that female professionals are more sensitive to minor ethical deviations than male professionals; an alternate explanation is that male professionals were more willing to accept minor ethical deviations. (shrink)

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting and a (...) hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1. (shrink)

This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, or both high (...) school and college. Psychology majors scored higher than business majors on both the Defining Issues Test (Rest, 1979a) and the Attitudes on Honesty Scale (AHS, Authors). Using factor analysis, we found significant associations between students' ratings of the importance considerations present in the three cheating scenarios and their estimates of whether cheating would occur (i.e., the Academic Integrity Index). Finally, using logistic regression, we found that the scores on the Attitudes on Honesty Scale and Academic Integrity Index associate with the self-reported cheating behavior of college students. (shrink)

In this paper we present a logical system able to compute the semantics of both declarative and interrogative sentences. Our proposed analysis takes place at both the sentential and at the discourse level. We use syntactic inference on the sentential level for declarative sentences, while the discourse level comes into play for our treatment of questions. Our formalization uses a type logic sensitive to both the syntactic and semantic properties of natural language. We will show how an account of the (...) linguistic data follows naturally from the logical relations inherent in the type logic. (shrink)

The design of new constitutions is fraught with challenges on both issues of structural design and individual rights. As both a descriptive and normative matter it is exceedingly difficult to believe that one structural solution will fit all cases. The high variation in nation size, economic development, and ethnic division can easily tilt the balance for or against a Presidential or Parliamentary system, and even within these two broad classes the differences in constitutional structure are both large and hard to (...) measure. The only confident claim is that some system of separation of powers coupled with checks and balances is needed. Deciding which system, however, is far harder. In contrast, that same level of doubt does not arise in connection with the correct specification of individual right. Strong systems of negative rights on matters of liberty, property, religion, and speech are preferable across a wide range of social organizations. On the other hand, any effort to create systems of positive entitlements will fail because of the negative effects that they have on wealth creation and the inability to define or limit the scope of the relevant entitlements. (shrink)

Factitious disorder is the deliberate simulation of illness for the purpose of seeking the sick role. It is a 20th-century diagnosis, though the grounds for its introduction are uncertain. While previous authors have considered the social changes contributing to growth in the disorder, this article looks at some of the pressures on doctors that may have created the diagnostic need for a disorder between hysteria and malingering. The recent history of those disorders suggests that malingering would no longer be acceptable (...) when applied to the potentially larger numbers involved in workers’ compensation or in mass conscription. Equally, the absolution given to hysteria on the basis of the Freudian subconscious would survive only as long as that model retained credibility. Growing egalitarianism and changing doctor—patient relationships in the 20th century would no longer tolerate a sharp division between culpable malingering and exculpated hysteria, which may previously have been made on grounds of class or gender. They would contribute to the need for a mediating diagnosis, such as factitious disorder. (shrink)

A monumental work on the flow of time, from the universe's creation to "Now," by the best-selling author of Physics for Future Presidents. "Now" is a simple concept--you're reading this sentence now. Yet a real definition of "now" has eluded even the great Einstein. We know that time stretches and is affected by gravity and velocity. Yet, as eminent physicist Richard A. Muller points out, it is only today that we have all the physics at hand--relativity, entropy, entanglement, antimatter, (...) and the Big Bang--to explain the flow of time. With these building blocks in place, Muller reaches a startling conclusion: our expanding universe is continuously creating not only new space but also new time. The front edge of this new time is what we call "now," and this moment is truly unique--it is the only moment in which we can exercise our free will. Muller's thought-provoking vision is a powerful counter to established theories in science and philosophy, and his arguments will spark major debate about the most fundamental assumptions of our universe. (shrink)

The future of the free market depends on fair, honest business practices. Business Ethics: Contemporary Issues and Cases aims to deepen students’ knowledge of ethical principles, corporate social responsibility, and decision-making in all aspects of business. The text presents an innovative approach to ethical reasoning grounded in moral philosophy. Focusing on corporate purpose—creating economic value, complying with laws and regulations, and observing ethical standards—a decision-making framework is presented based upon Duties-Rights-Justice. Over 40 real-world case studies allow students to grapple with (...) a wide range of moral issues related to personal integrity, corporate values, and global capitalism. Richard A. Spinello delves into the most pressing issues confronting businesses today including sexual harassment in the workplace, cybersecurity, privacy, and environmental justice. (shrink)

Edited by Richard Grusin of the Center for 21st Century Studies, this is the first book to name and characterize—and therefore consolidate—a wide array of current critical, theoretical, and philosophical approaches to the humanities and social sciences under the concept of the nonhuman turn. Each of these approaches is engaged in decentering the human in favor of a concern for the nonhuman, understood by contributors in a variety of ways—in terms of animals, affectivity, bodies, materiality, technologies, and organic and (...) geophysical systems. The nonhuman turn in twenty-first-century studies can be traced to multiple intellectual and theoretical developments from the last decades of the twentieth century: actor-network theory, affect theory, animal studies, assemblage theory, cognitive sciences, new materialism, new media theory, speculative realism, and systems theory. Such varied analytical and theoretical formations obviously diverge and disagree in many of their assumptions, objects, and methodologies. However, they all take up aspects of the nonhuman as critical to the future of twenty-first-century studies in the arts, humanities, and social sciences. Unlike the posthuman turn, the nonhuman turn does not make a claim about teleology or progress in which we begin with the human and see a transformation from the human to the posthuman. Rather, the nonhuman turn insists (paraphrasing Bruno Latour) that “we have never been human,” that the human has always coevolved, coexisted, or collaborated with the nonhuman—and that the human is identified precisely by this indistinction from the nonhuman. Contributors: Jane Bennett, Johns Hopkins U; Ian Bogost, Georgia Institute of Technology; Wendy Hui Kyong Chun, Brown U; Mark B. N. Hansen, Duke U; Erin Manning, Concordia U, Montreal; Brian Massumi, U of Montreal; Timothy Morton, Rice U; Steven Shaviro, Wayne State U; Rebekah Sheldon, Indiana U. (shrink)

The focus of this book is Royce's imaginative proposal to preserve world peace by virtue of international insurance and his reasons for choice of insurance as an instrument of peace. He attempted to combine the art of statistics with the precepts of insurance as a means to craft a scheme for international peace.

The basics of good arguments -- Reasoning and logic -- Fallacies -- Belief, fact, and opinion -- Defining your terms -- Drawing analogies -- Cause and effect -- On good authority -- Making your case.

In defending freedom, most libertarians have appealed to a moral framework that puts an emphasis on the concept of moral rights. Rejecting that approach, Richard Fumerton offers a fresh, nuanced, and balanced "consequentialist" perspective on the importance of defending liberty.

With a focus on Works of Love, this book argues that for Kierkegaard the living of the life of faith and love is a kind of art, involving skillful attention to the specificity of the episodes in an individual's life, and the creative imagining of new ways of enacting these virtues.

To Serve With Honor should be required reading for all members of the officer corps of the United States military. Beyond that, it should be made required reading for all United States military academies, ROTC and officer candidate programs. This treatise on military ethics goes a long way in bridging the gap between the military and society's understanding of the military's ethical dilemma. It is a must for the student of military affairs. International Social Science Review To Serve With Honor (...) is the first book by an American to focus on the validity of current standards of military ethics in more than a century. This thoughtful study begins with the premise that the military profession is qualitatively different from any other profession. Author Richard Gabriel uses this assumption to address such vital questions as What are the limits of military obedience? and When does a soldier have an obligation to resist the orders of his superiors? (shrink)

I. Levinas, Spinozism, Nietzsche and the body -- II. Prophetic speech in Levinas and Spinoza (and Maimonides) -- III. Levinas and Spinoza: to love God for nothing -- IV. Levinas and Spinoza: justice and the state -- V. Spinoza's Prince: for whom is the theological-political treatise written? VI. Levinas on Spinoza's misunderstanding of Judaism -- VII. Thinking least about death: mortality and morality in Spinoza, Heidegger and Levinas -- VIII. Spleen: Spinoza's babies, fools and madmen.

A biography of Socrates, a philosopher and teacher in ancient Greece who held that wisdom comes from questioning ideas and values rather than simply accepting what is passed on by parents and teachers.

... and Normative Epistemology The Distinction Between Metaepistemology and Normative Epistemology Although this terminology is relatively new, ...

1. Pragmatism: Philosophical versus everyday. 2. Legal pragmatism. 3. John Dewey on Democracy and law. 4. Two concepts of democracy. 5. Democracy defended. 6. The concepts applied.

In this book, he applies economic theory to four areas of interest to students of social and legal institutions: the theory of justice, primitive and ancient ...