This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal (...) and business responses were significantly different between females and males. Taken as a whole, the results refute the suggestion that the ethical decision making of organizations may be enhanced as more women enter the business field. (shrink)

Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (A. Applbaum: 1999, Ethics for Adversaries: The Morality of Roles in Public and Professional Life (Princeton University Press, Princeton, NJ) p. 3). Adversarial situations resulting in role morality occur most frequently in the fields of law, business, and government. Within the realm of accounting, professional obligations may place the accountant in a situation where he/she is susceptible (...) to the pressures of role morality. If the accountant engages in acts consistent with role morality, significant harm to others may result. The current study represents an initial investigation into role morality in accounting and includes survey data from three samples of professionals: accountants, physicians, and attorneys. Results suggest that accountants generally do not agree that role morality is acceptable. Additionally, when compared to the groups of physicians and attorneys, physicians agree the least with role morality, while attorneys agree the most. Implications for practicing accountants and suggestions for future research into the theory of role morality are offered. (shrink)

Given the importance of the Machiavellianism construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellianism within the whistle-blower context. In this regard, we examine the effect of Machiavellianism on whistle-blowing, focusing on the underlying mechanisms through which Machiavellianism affects whistle-blowing. Further, because individuals who are higher in Machiavellianism (high Machs) are expected to be less likely to report wrongdoing, we examine the ability of an organization’s ethical environment to increase whistle-blowing intentions (...) of high Machs. Results from a sample of 116 MBA students support our premise that Machiavellianism is negatively related to whistle-blowing. Further, we find that Machiavellianism has an indirect effect on whistle-blowing through perceived benefits and perceived responsibility. Finally, we find that a strong ethical environment, relative to a weak ethical environment, increases whistle-blowing intentions incrementally more for individuals who are higher in Machiavellianism. Taken together, these findings extend our understanding of how Machiavellianism and an organization’s ethical environment impact whistle-blowing. (shrink)

Despite a wealth of prior research, little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education. The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of (...) business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed. (shrink)

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...) the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment. (shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)

'With admirable clarity, Mrs Peters sums up what determines competence in spelling and the traditional and new approaches to its teaching.' -Times Literary Supplement.

The ciliated protozoan, Paramecium, broadcasts the activity of its individual ion channel classes through its swimming behaviour. This fact has made it possible to isolate mutants with defective ion currents, simply by selecting individuals with abnormal swimming patterns. At least four of Paramecium's ion currents are activated by rising intracellular calcium concentration, including two K+ currents and a Na+ current. A variety of cell lines with defects in these Ca2+‐dependent currents have been isolated: in several cases, the defects have been (...) traced to mutations in the structural gene for calmodulin. Sequence analysis of calmodulins from these and other Ca2+ ‐dependent ion‐current mutants may enable a detailed mapping of putative channel interaction domains on the surface of the calmodulin molecule. (shrink)

Close relationships are described in terms of the temporal coordination of behavior based on the similarity of partners’ internal states. Coupled nonlinear dynamical systems were used to model the emergence, maintenance, and disruption of coordination in such relationships. For each system, there was a control parameter corresponding to an internal state and a dynamical variable corresponding to behavior. Computer simulations investigated how the temporal coordination of behavior in a relationship reflects the similarity of partners’ control parameters and the strength of (...) coupling. Several types of coordination were observed, with in-phase synchronization occurring for strong coupling and similarity in internal states. In a variation of the model, each system could adjust its own control parameter to synchronize its dynamics with that of the other system. Simulation results provide insight into several topics in the study of close relations and group dynamics. (shrink)

Di er ci Qimeng (The second Enlightenment), by Wang Zhihe and Fan Meijun, is a timely book in Chinese about constructing a philosophical and practical way to contend with China's postmodernization. It combines Whitehead's process philosophy with a focus on Chinese modernity in order to map out a desirable postmodern society. It addresses the problem on several dimensions from policy making to basic value systems. The range of themes can be seen from the topics of the book's twelve chapters: (1) (...) Reverence for Land—Toward a Constructive Postmodern Agriculture; (2) Becoming Fully Human—Toward a Postmodern Organic Education; (3) Survival of the Harmonious-Toward a Constructive Postmodern Harmonious Culture; (4) Beauty .. (shrink)

This essay explores the epistemological implications of the Daoist concept of rou 柔 or “suppleness” and its related notion rouzhi 柔知 or the “supple way of knowing.” It is comprised of three interrelated parts. Part one starts with a brief introduction to rou and its usage in early Chinese texts, where it outlines three important ways to approach it. In part two, it moves to a careful reading of female Daoist Cao Wenyi’s 曹文逸 Lingyuan Dadaoge 《靈源大道歌》 (The Song of the (...) Ultimate Source of Great Dao or Dadaoge for short), where it explores her text as formulating a Daoist way of knowing based on an appreciation of rou. The third section discusses concrete connections between rou and specific epistemic virtues. (shrink)

Eleventh-century Daoist Master Cao Wenyi’s Song of Ultimate Source of the Great Dao is presented for the first time in English translation. It is a philosophy lecture in verse format. Both technical terms and allegorical references, as well as the relevant parts of Daoist philosophy are explained. Cao, who is sometimes referred to as Cao Xiwen, discusses the emerging Daoist concept of inner harmony as a methodology for controlling one’s interaction with the external world as well as for controlling one’s (...) own intellect so that one can transition towards reunification with the Dao. (shrink)

This question might seem odd, but it is, nevertheless, directly relevant to our life today. My intention is to bring ancient Daoist philosophy into a conversation about the challenges that technology poses. Today, cutting-edge technologies do not exist just in research labs but have already easily penetrated all aspects of our lives. It is difficult to argue that we do not yet inhabit a world with Artificial Intelligence, for it has become a pervasive and effective technology woven into the fabric (...) of everyday living. (shrink)

The Daodejing is a fascinating text that has captivated scholarly minds and the popular imagination for centuries. Is it a manual for self-cultivation and government, a work of philosophy providing a metaphysical account of reality, or a treatise for deep mystical insight? Is it perhaps an ethical masterpiece intended for the ruling class, with concrete strategic suggestions aimed at remedying the moral and political turmoil surrounding Warring States China? Or is it a way of life characterized by simplicity, calmness, and (...) freedom from the tyranny of desire? In a comprehensive and refined study, Thomas Michael sheds new light on the Daodejing in his effort to read it apart from Western Sinology's inheritance of... (shrink)

Based on original texts this essay attempts to describe two main conceptual constructions and practices of ideal womanhood in the Chinese tradition: Lienu (exemplary women) as the Confucian social inspirations for women and Kundao (way of female) as the Daoist commitment to bodily and spiritual transformation.

This book is a translation of a key commentary on the Book of Changes, or Yijing, perhaps the most broadly influential text of classical China. The Yijing first appeared as a divination text in Zhou-dynasty China and later became a work of cosmology, philosophy, and political theory as commentators supplied it with new meanings. While many English translations of the Yijing itself exist, none are paired with a historical commentary as thorough and methodical as that written by the Confucian scholar (...) Cheng Yi, who turned the original text into a coherent work of political theory. (shrink)

This article compares the information processing and dynamical systems perspectives on problem solving. Key theoretical constructs of the information-processing perspective include “searching” a “p...