Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference - even for a specific "accounting (...) tricks" vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm to individuals and those that were legal. We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an "accounting tricks" vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

Recent ethical breeches by corporate governorsat the highest levels have called into questionwhether ethical attitudes have changed sincethe Corporate Raider scandals of the mid-1980s. We exploit a unique opportunity to follow-up ona previous investigation of college students inthe mid-1980s to analyze this question. Usinga similar survey instrument, we find thatstudents surveyed in 2001 are significantlyless accepting of the ethically questionablesituations in seven of 15 scenarios and moreaccepting in only one. Seven scenarios showedno significant change. We conclude that,overall, ethical attitudes of (...) students in 2001appear to have become higher over time. To theextent that current students are futurebusiness leaders, we find these results to beencouraging for the long term. (shrink)

As a result of numerous, highly publicized, ethical breaches, firms and their agents are under ongoing scrutiny. In an attempt to improve both their image and their ethical performance, some firms have adopted ethical codes of conduct. Past research investigating the effects of ethical codes of conduct on behavior and ethical attitudes has yielded mixed results. In this study, we again take up the question of the effect of ethical codes on ethical attitudes and find strong evidence to suggest that (...) business professionals employed at firms with ethical codes of conduct are significantly less accepting of ethically questionable behavior toward most stakeholders. One notable exception relates to ethical actions toward customers. (shrink)

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for a specific “accounting (...) tricks” vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH) to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

We survey students at two Southern United States universities (one public and one private, religiously affiliated). Using a survey instrument that includes 25 vignettes, we test two important hypotheses: whether ethical attitudes are affected by religiosity (H1) and whether ethical attitudes are affected by courses in ethics, religion or theology (H2). Using a definition of religiosity based on behavior (church attendance), our results indicate that religiosity is a statistically significant predictor of responses in a number of ethical scenarios. In seven (...) of the eight vignettes for which religiosity is significant, the effect is negative, implying that it reduces the acceptability of ethically-charged scenarios. Completion of ethics or religion classes, however, was a significant predictor of ethical attitudes in only two of the 25 vignettes (and in the expected direction). We also find that males and younger respondents appear to be more accepting of the ethically-questionable vignettes. We conclude that factors outside of the educational system may be more influential in shaping responses to ethical vignettes than are ethics and religion courses. (shrink)

We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the inverse (...) rank-ethical beliefs effect. With only 2 of the 30 vignettes resulting in both managers and partners being more accepting of the ethically charged behaviors, the results presented here using this alternative methodology are generally not supportive of the inverse rank-ethical beliefs phenomenon. We also use a multivariate analysis in order to control for demographic characteristics. Our results suggest that the most robust predictor of ethical attitudes among accounting practitioners is age, not rank within a firm. (shrink)

Recent high-profile corporate scandals are reminiscent of the corporate raider scandals of the 1980s, suggesting that ethical scandals may occur in waves. This article provides a framework for analysis of this question by suggesting that ethical attitudes may be cyclical about long-term secular trends. We provide some empirical evidence from previously published work for the existence of cycles as well as a potential mechanism for their propagation, namely widespread publicity about a particularly salient event, e.g., Enron. Further, we posit that (...) long-run secular trends would be affected through more deliberate, cognitive means, e.g., instruction in business ethics. We also discuss an important research implication, namely that traditional cross-sectional “book-end” studies surveying ethical attitudes at two different points in time may be unable to disentangle short-run cyclical movements from long-term secular trends. (shrink)

Several essays, articles, and papers have appeared during the last fifteen years which have shed light on the place and function of science in the intellectual life of eighteenth-century Scotland. Some have concentrated on ideological factors such as the increasing concerns with polite culture, improvement, and the reaction of the Scottish élite to the Act of Union. Others have noted the roles of Jacobites and Whigs in the production of a culture which was unique to Scotland. The generalist educational ideals (...) held by Scots have been explored, as have their philosophical, methodological, and mathematical traditions. Another set of papers has fruitfully examined ‘the social role of knowledge’ and has attempted through studies of the politics of Scottish science and a consideration of its audience to show how the characteristics of local provincial society could influence if not ‘determine scientific activity, its social organization or intellectual structure’. Concerns with the institutionalization of scientific activities and the acceptance of new values have also led to studies of the universities, medical corporations, and societies which provided focuses for scientific enquiry. All of these studies have emphasized the aspects of science north of the Tweed between about 1690 and 1830 which seem uniquely Scottish. No one would deny the value of these works but perhaps it is now time to redress the balance and to notice how typical much of the scientific work of the Scots was, and how easily it and the institutions through which it was pursued can be fitted into the wider context of the European Enlightenment. (shrink)

The Philosophical Society of Edinburgh which had flourished for a few years after 1738 was as good as dead in 1748. Lord Morton, its President, now lived most of the time in London whence he wrote to Sir John Clerk in 1747 that he regarded the Society as ‘annihilated’, apparently thinking that the death of Colin MacLaurin in 1746 and the temporary retirement to the countryside of its other Secretary, Andrew Plummer, had put an end to it. Sir John had (...) hoped to revive it through association with the Royal Society of London, but Morton did not encourage him in this scheme, about which he had ‘great doubts’. The Society needed a mathematician and an experimenter who could carry on the consulting work which MacLaurin had done, but Morton glumly wondered if ‘the new professor of Mathematics [Matthew Stewart] will be as zealous as MacLaurin had been.’ The Society's other officers, Dr John Clerk and Alexander Lind, are not known to have tried to revive the Society. Perhaps they were discouraged by the fact that ten of the members of the Society were dead, and that six more had left the kingdom. At least three others were likely to have been habitually absent from meetings because they lived some distance from Edinburgh. Of the remaining forty-five known members in 1748, nine were over sixty-one years of age with four being between seventy-one and seventy-six. In 1737 the average age of thirty-eight of the founders had been 46.0, but by 1748 it had risen to 53.9 for the thirty-three men for whom it can be calculated. Disruption, death, and age had diminished enthusiasm for the Society and jeopardized its survival. Only two meetings are known to have been held in 1746. Sir John's letter to Morton about affiliation with the Royal Society is the only clear sign of life in 1747. We may well ask why this floundering body survived, to whom and to what it owed its revival? The answers to these questions tell us something about the intellectual needs and interests of the Edinburgh intelligentsia of the mid-eighteenth century. (shrink)

This paper shows that in late seventeenth-century Scotland there existed a sizeable virtuoso community whose leaders were abreast of European developments in philosophy, history and science. Moreover, by c. 1700, Sir Robert Sibbald was attempting to organize a learned society modelled upon those he knew in Europe and upon London's Royal Society. The interests of the virtuosi and their attempts to institutionalize their pursuits laid much of the ground work for the Scottish Enlightenment. The Royal Society of Scotland which Sir (...) Robert hoped to found never became a reality, but the academic ideals which he propounded came to fruition in the Philosophical Society of Edinburgh and later bodies such as the Royal Society of Edinburgh and the Society of Antiquaries of Scotland. The intellectual inquiries and achievements of Sir Robert and his friends, particularly those in medicine and natural history, continued to be of interest to later Scots. They, thanks in part to the influence of the Newtonian physician Archibald Pitcaire, improved upon Sibbald's naïve Baconianism, but to a surprising degree their concerns had also been his. (shrink)

The story of the end of the Philosophical Society of Edinburgh in 1783, is linked with that of the founding of the Society of Antiquaries of Scotland and the Royal Society of Edinburgh , both of which were given Royal Charters sealed on 6 May 1783. It is a story which has been admirably told by Steven Shapin. He persuasively argued that the P.S.E. was a casualty of bitter quarrels rooted in local Edinburgh politics, in personal animosities and in disputes (...) about the control of cultural property and intellectual leadership. In all this he was surely correct just as he was in finding the principal actors in this controversy to be: David Erskine, 11th Earl of Buchan; the Reverend Dr John Walker, Professor of Natural History in Edinburgh University; Dr William Cullen, Professor of the Theory and Practice of Medicine and Vice-President of the P.S.E.; Mr William Smellie, Printer to the Society of Antiquaries; Henry Home, Lord Kames, S.C.J. and President of the P.S.E.; Sir George Clerk-Maxwell, Vice-President of the P.S.E.; John Robison, Professor of Natural Philosophy and Secretary to the P.S.E.; Edinburgh University's Principal, William Robertson; the Curators of the Advocates Library: Ilay Campbell, Robert Blair, Alexander Abercromby, Alexander Fraser Tytler, Professor of Public Law; Henry Dundas, Lord Advocate and M.P. for Midlothian. In a peripheral way, the Royal Colleges of Physicians and Surgeons were probably also involved; so too were Lord Buchan's brothers, Henry and Thomas Erskine, Foxite Whigs who opposed Dundas politically. Henry Erskine displaced Dundas as Lord Advocate in August 1783. After the change of ministry on 18 December 1783 he was ousted, but became Dean of the Faculty of Advocates in 1785. National as well as burgh politics touched these disputes and gave the parties of the Erskines and Dundas and his friends some leverage in London. (shrink)

The Philosophical Society of Edinburgh Throughout the years 1768–1783 looked to the outside world like a flourishing and important body. By 1771 it had sponsored the publication of five volumes of papers which had gone through several printings and translations. It had a distinguished foreign membership which assured its recognition abroad as one of the important academic bodies in the cosmopolitan Republic of Letters. From its foundation in 1737 until his death in 1768, its President had been the Earl of (...) Morton, better known as the President of the Royal Society of London and as an astronomer who had been active in the practical work of the London society. Another member, Sir John Pringle, became President of the Royal Society in 1772. It was also known abroad that among the Edinburgh philosophers were to be found the most important professors of the town's university, not only those of its distinguished medical faculty but also men like William Robertson, Adam Ferguson and later John Robison. David Hume had been at one time a Secretary of the Society and probably remained a member to the end of his life in 1776. In the British colonies, the Society could point to members in Pennsylvania, South Carolina, Jamaica and other West Indian islands and it had contacts in a far-flung network reaching from China and Siberia in the east to places less remote in Europe and America. Within Britain, the Society had members in London and in provincial towns of whom William Brownrigg was the most important. From these men and from others scattered in Scotland, the Society drew information and projected its image as a successful learned society. These appearances, however, are far clearer than the Society's record of accomplishment during its last years. It is not accidental that so little pertaining to its work survives. The Society in reality had a career far from brilliant and by 1778 hardly deserved the reputation it had acquired. During its last five years it revived but even then it probably did not reach the level of activity seen in the early and mid 1750s. (shrink)

Amateur scientists were important in the science of the eighteenth century as patrons, investors in talent and new equipment, as the maintainers of gardens and libraries, and, occasionally, as men who could and did make discoveries or significant innovations. The article shows that the 3rd Duke of Argyll was one of these men. He was also much more. Ilay's interests in science, because of his important political position in Scotland, touched not only his immediate friends but helped to reshape Scottish (...) culture itself. This essay looks at his scientific interests, his political career, and his patronage to argue that the results of his long career in politics were to institutionalize a new set of modern values in most Scottish institutions. (shrink)

The world in which the Scottish Enlightenment took shape -- Archibald Campbell, 3rd Duke of Argyll (1682-1761) : patronage and the creation of the Scottish Enlightenment -- How many Scots were enlightened? -- What did eighteenth-century Scottish students read? -- Our excellent and never to be forgotten friend : David Hume (26 April 1711- 25 August 1776) -- Hume's intellectual development : part II, 1711-1762 -- Hume's histories -- Hume's economics -- Numbering the medics -- Numbers and money -- Who (...) were they? -- The émigrés as they appear in the American sample. (shrink)

Recent years have witnessed a renewed scholarly interest in David Hume’s History of England (1754–1762), and this essay adds to that interest by analyzing the sources that Hume used in the History. Unfortunately, Hume did not provide a bibliography or guide to those sources, and no scholar has produced one since. We have been preparing a bibliography for publication and the following essay is a preliminary view of some of what it will show. It demonstrates that Hume consulted and used (...) more varied sources, and used them in more skillful ways, than commonly has been assumed. (shrink)

Introduction: Variation across research ethics boards in conditions placed on access to medical records for research purposes raises concerns around negative impacts on research quality and on human subject protection, including privacy.Aim: To study variation in REB consent requirements for retrospective chart review and who may have access to the medical record for data abstraction.Methods: Thirty 90-min face-to-face interviews were conducted with REB chairs and administrators affiliated with faculties of medicine in Canadian universities, using structured questions around a case study (...) with open-ended responses. Interviews were recorded, transcribed and coded manually.Results: Fourteen sites required individual patient consent for the study to proceed as proposed. Three indicated that their response would depend on how potentially identifying variables would be managed. Eleven sites did not require consent. Two suggested a notification and opt-out process. Most stated that consent would be required if identifiable information was being abstracted from the record. Among those not requiring consent, there was substantial variation in recognising that the abstracted information could potentially indirectly re-identify individuals. Concern over access to medical records by an outside individual was also associated with requirement for consent. Eighteen sites required full committee review. Sixteen allowed an external research assistant to abstract information from the health record.Conclusions: Large variation was found across sites in the requirement for consent for research involving access to medical records. REBs need training in best practices for protecting privacy and confidentiality in health research. A forum for REB chairs to confidentially share concerns and decisions about specific studies could also reduce variation in decisions. (shrink)

Ce manuel a été préparé en tenant compte du parcours de l'auteur en tant que chercheur en enseignement à distance, et aussi pour aider les étudiants dans leur quête de connaissances sur les concepts/idées de recherche. Le livre aborde les concepts de base de la recherche et convient donc parfaitement aux étudiants de premier cycle et aux chercheurs diplômés dans la poursuite de leur processus épistémologique d'acquisition de connaissances. Le livre comprend six chapitres, chacun d'entre eux contenant des informations indépendantes (...) qui permettent au lecteur d'explorer son intérêt en tant que chercheur. (shrink)

The book is very well structured to support practical skills development in understanding DSGE modelling through exercises to graduate a user knowledge on macroeconomic application relevant for policy decisions through use of scientific programs like DYNARE /IRIS, appropriate for use with MatLab/Octave. The author also provided useful references for the more inquisitive reader or practitioner to develop his / her ontological quest for further knowledge in the macroeconomic management of a state (Jackson, 2016). On the basis of relevance of its (...) contents pertaining to theoretical application of macroeconomic policy and management of an economy, I strongly recommend this book to anyone preparing for graduate courses in Economics and related areas like Econometrics, Economic Policy Management and also, to the practitioner-researcher engaged in macroeconomic model construction and policy formulation. (shrink)

Some of the human relations of doctor and patient, by D.L. Edsall.--The care of patients. Its psychological aspects, by C.F. Martin.--The medical education of Jones, by Smith, by W.S. Thayer.--The significance of illness, by A.F. Riggs.--Some psychological observations by the surgeon, by F. G. Balch.--Human nature and its reaction to suffering, by L.K. Lunt.--The care of the aged, by A. Worcester.--The care of the dying, by A. Worcester.--Attention to personality in sex hygiene, by A. Worcester.

This book shows the Emersonian arc in environmental ethics and nature writing extending into contemporary discussions of those topics. Dunston connects Emerson’s nature literacy and natural philosophy to contemporary forms of eco-feminism, living systems theory, Native American science, Asian philosophy, and environmental activism.

Much of the attention of recent students of American philosophy has been concentrated on the study of philosophers and ways of doing philosophy in the post-Civil War era. It is understandable that this should be so, for the problems of late nineteenth and twentieth century thought are still alive, still perplexing, in our own attempts at philosophic understanding. There is much, however, that is overlooked by narrowing our focus to what Max Fisch and his associates describe as "classic" American philosophy, (...) and to our own post-classic era. It may well be that some aspects of the earlier and now unfashionable philosophies and philosophers can still have resonance in our thinking if only we are willing to give these older philosophies a hearing. For this reason, this present study explores the philosophy of Ralph Waldo Emerson and reexamines his thought at the point where, it seems to me, it is still viable today, namely as a social philosophy for a society, like our own, hopelessly committed to an extreme individualism. (shrink)

Can you draw a clear line through American history from the Puritans to the "Nones" of today? On the surface, there is not much connective tissue between the former, who often serve as shorthand for a persistent religious fanaticism in the United States, and the almost one quarter of the population who now regularly check the "None" or "None of the above" box when responding to surveys of religious preference. But instead of seeing a disconnect between these two groups separated (...) by time, historian Catherine Albanese insists there is a deep connection that spans the centuries. With a targeted romp through American history from the seventeenth century to the present, Albanese ties together these seemingly disparate groups through a shared and distinctively American preoccupation with delight and desire. Albanese begins our journey with the role of delight and desire in the brand of Calvinism championed by renowned Puritan minister Cotton Mather and later Jonathan Edwards. She then traces the development of these themes up through the present, treating the reader to revelatory readings of Ralph Waldo Emerson, Horace Bushnell, Andrew Jackson Davis, William James, Emma Curtis Hopkins, Elizabeth Towne, and others, revealing the contours of an evolving theology of desire. The result is an original and entertaining take on an underexamined through line in American history. (shrink)

The Mind and Heart of Ralph Waldo Emerson in World Perspective All serious readers of Emerson’s writings will gain insight from Joseph Urbas’s “historical reconstruction” of Emerson’s bottom-line philosophical commitments. By closely engaging an exceptionally wide breadth of primary material – one simply unseen in previous philosophical interpretations of Emerson – The Philosophy of Ralph Waldo Emerson brings to bear the weight of his published and unpublished corpus on the topics of metaphys...